BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
: INFORMAL
DECISION
:
:
COLLECTION
DIVISION OF THE : Appeal No. 90-1411
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioner,
XXXXX, appeals the imposition of $$$$$ in late filing and late payment
penalties with respect to his withholding tax liability for the third and
fourth quarters XXXXX. Pursuant to the
Utah Administrative Procedures Act and the rules of the Utah State Tax
Commission, this matter is conducted as an informal adjudicatory
proceeding. As no hearing has been
requested, this decision is based upon information contained in the Tax
Commission's file.
FINDINGS
Petitioner
hired his first employee and became subject to withholding tax during the third
quarter XXXXX. Petitioner's sister took
care of his bookkeeping; she was unaware of the requirement that she file and
pay withholding reports on a quarterly basis.
Consequently, no such reports were filed for the third or fourth quarter
XXXXX. In XXXXX, Petitioner's wife
assumed bookkeeping duties and discovered the error regarding withholding tax.
With the assistance of an accountant, the delinquent returns were filed and
paid on XXXXX. The total tax due for
both quarters in question was $$$$$.
DECISION AND ORDER
The
errors of Petitioner's bookkeeper do not excuse Petitioner's late filing and late
payment of withholding tax for the third and fourth quarters XXXXX. However, mitigating circumstances exist
which constitute reasonable cause for reduction of the late filing and late
payment penalties. The Tax Commission
therefore reduces the late filing and late payment penalties in this matter to
a total of $$$$$. It is so ordered.
DATED
this 24th day of September, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner