BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
: INFORMAL
DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 90-1410
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioner
appeals the assessment of a $$$$$ late filing penalty against its withholding
tax liability for the third quarter XXXXX.
Pursuant to the Utah Administrative Procedures Act and the rules of the
Tax Commission, this matter is conducted as an informal adjudicatory
proceeding. Since no hearing has been
requested, this decision is based upon information contained in the Tax
Commission's file.
FINDINGS
Because
of a mistaken belief that it had ceased Utah operations in XXXXX, Petitioner
did not file its quarterly withholding tax report for the third quarter XXXXX,
which report was due on XXXXX.
Petitioner later discovered its error, and filed and paid the report on
XXXXX. The withholding tax due was
$$$$$.
DECISION AND ORDER
Petitioner's
failure to file and pay the withholding tax report in question was due to its
error regarding the date on which it had stopped doing business in Utah. Such an error does not constitute reasonable
cause for late filing and payment of the withholding tax return. The Tax Commission therefore denies
Petitioner's request for waiver of penalty.
It is so ordered.
DATED
this 6th day of September, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner