BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: Appeal No.
90-1649
:
: Account
No. XXXXX
____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Administrative
Procedures Act and the rules of the Utah State Tax Commission for informal
proceedings. No hearing was requested,
therefore, this decision is based upon information contained in the Tax
Commission's file.
FINDINGS
The
Petitioner seeks waiver of penalties imposed with respect to its withholding
tax liabilities for XXXXX and XXXXX.
The
Petitioner has a history of full and timely payment of its withholding tax
liability. However, because the
Petitioner's withholding return for the month of XXXXX had a XXXXX due date,
the Petitioner believed the return form to be applicable to XXXXX. No payment was made for XXXXX until the
Petitioner's quarterly return was filed in XXXXX. At that time, the Petitioner discovered its error and full
payment was made of all tax liability.
Tax
Commission records indicate that the Petitioner did not file and pay its XXXXX
withholding tax liability until XXXXX.
The Petitioner's accountant attributes that to continuing confusion over
which months had been paid and which months had not.
Penalty
of $$$$$ was initially imposed against the Petitioner for the periods of XXXXX
and XXXXX. The penalty has since been
reduced to a total of $$$$$.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to further waive the
penalty associated with the withholding tax for XXXXX and XXXXX. The existing penalty of $$$$$ for each
period is affirmed. Interest will be
recomputed in accordance with this decision.
It is so ordered.
DATED
this 21st day of May, 1991.
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