BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
90-1488
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioner,
XXXXX, appeals the assessment of a $$$$$ late filing penalty and an additional
$$$$$ late payment 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
On
XXXXX, Petitioner applied for a withholding tax number with the State Tax
Commission. Tax Commission records show
the number was issued on XXXXX.
Petitioner
contends it did not receive the tax number until after its quarterly
withholding tax return was past due.
Petitioner further contends it made several telephone calls to the
Commission to secure its withholding number and the necessary report forms.
DECISION AND ORDER
Contrary
to Petitioner's contention that a delay in processing its application for a
withholding tax number caused Petitioner to miss its quarterly reporting
deadline, available records indicate the number was issued well before the
quarterly report was due. The Tax
Commission therefore concludes Petitioner has failed to establish reasonable
cause for the late filing and payment of its third quarter XXXXX withholding
tax liability, and denies Petitioner's request for waiver of penalty. It is so ordered.
DATED
this 12th day of September, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner