BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: Appeal No.
90-2630
: 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 was assessed a late filing and late payment penalty for the third
quarter of XXXXX, and late filing penalty for the fourth quarter of XXXXX. The fourth quarter return was three days
late.
The
Petitioner represents that he had an existing withholding tax number, and
applied for a new number for a second business in XXXXX. However, he was told that he could not
obtain a new state number until he had a second federal I.D. number, so he
filed a federal application for a second I.D. number. A month later, the Internal Revenue Service told him that they
could not issue a second I.D. number and to use the same number for both
businesses.
He
then mailed his application to the State for a new state I.D. number, but the
second quarter taxes were due, so he contacted the Tax Commission and they said
to mail them without an I.D. number, which he did. He later had substantial problems clarifying to which account
those taxes should be applied. When the
third quarter taxes came due he still had not received the new number which had
been applied for in prior months. He
did not file a return because he only owed $$$$$ in taxes, and did not want to
go through the hours of confusion which had resulted from the earlier payment
without a number. Additional confusions
and discussions went on between the Petitioner and the Tax Commission. He contacted the Tax Commission several
times in order to try to get the matter straightened out, and was not able to
complete the process. Petitioner
represents that he made a good faith effort on numerous occasions to try to
obtain a new number and to properly file his taxes, but he was constantly left
without being able to fully complete the process. The total amount of tax due for both delinquent quarters was less
than $$$$$.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does exist to waive the penalty
associated with the withholding tax for the third and fourth quarters of
XXXXX. It is so ordered.
DATED
this 16 day of August, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.