BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: Appeal No.
90-1696
:
: 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
issue before the Commission is Petitioner's request for waiver of interest
charges associated with Petitioner's XXXXX withholding tax liability.
In
XXXXX, the Petitioner received notice from Commission staff that Petitioner's
withholding tax return and payment for XXXXX had not been received. The Petitioner provided a copy of both its
original tax return for that period and its check in payment of the tax due. The Petitioner also stopped payment on its
original check and submitted a replacement check in payment of the tax due.
The
Commission has already waived all penalties in this matter.
DECISION AND ORDER
While
the Petitioner is not responsible for the late payment of its XXXXX withholding
tax, it nevertheless had use for several months of the funds which would
otherwise have been paid to the Tax Commission. Under such circumstances, the interest assessed against the
Petitioner is a reasonable charge for its use of those funds. The Tax Commission therefore finds
sufficient cause does not exist to waive the interest associated with the
Petitioner's withholding tax for XXXXX.
It is so ordered.
DATED
this 3 day of September, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner