BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
: Appeal No.
89-2698
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION : Acct
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedures and the Administrative Procedures Act for informal
adjudicative proceedings. No hearing
was requested therefore, the matter was conducted by review of the file before
the Tax Commission.
By
way of a letter dated XXXXX, the Petitioner was informed by the Commission that
the amount reported to the Commission for withholding taxes during XXXXX was in
the amount of $$$$$. That amount was
$$$$$ less than the amount calculated by the Commission based upon W-2's, line
2, TC-96.
On
XXXXX, the Petitioner remitted the additional withholding plus interest
however, did not pay the penalty in the amount of $$$$$ which was assessed for
the late payment of taxes.
The
Petitioner requested waiver of the penalty associated with that period instead,
asking that the penalty be waived. The
basis for the request was that earlier in the year, because of an error by the
Commission, they had overpaid their withholding taxes for XXXXX. Although, the Petitioner's received a refund
for that amount as well as the applicable interest, it was the Petitioner's
position that since the Tax Commission was not obligated to pay a penalty for
an error the taxpayer should not be obligated to pay a penalty.
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalty associated with the
withholding tax for XXXXX. It is so
ordered.
DATED
this 2nd day of March, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner