BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
:
: Appeal No.
90-2660
: 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
XXXXX
requests waiver of a $$$$$ penalty imposed against it for late payment of its
Utah withholding tax for XXXXX. The tax
in question was due on XXXXX but was not paid until XXXXX.
The
taxpayer explains that its regular office manager was absent during the time
the tax payment should have been made to the Utah State Tax Commission. A replacement worker mistakenly made the
payment to another tax account. When
the error was discovered by the taxpayer approximately 3 weeks later, it was
corrected by full payment of the tax and interest due.
Late
payment penalty of $$$$$ was initially imposed against the taxpayer, which
penalty was subsequently reduced to $$$$$.
DECISION AND ORDER
The
Tax Commission notes the Petitioner's contention that its failure to properly
pay withholding tax for XXXXX was due to the error of the Petitioner's
employee. The Tax Commission has
previously reduced the amount of the penalty imposed from $$$$$ to $$$$$ in
recognition of the inadvertent nature of the error. However, the Tax Commission finds sufficient cause does not exist
to completely waive the penalty associated with the Petitioner's withholding
tax for XXXXX. The imposition of the
penalty of $$$$$ therefore remains in effect.
It is so ordered.
DATED
this 19 day of February, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner