91-0063
Withholding Tax
Signed 4/24/91
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91‑0063
) 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
This case concerns Petitioner's
withholding tax for the first and third quarters of XXXXX. Petitioner asserts that its manager was ill
and was not able to perform his accounting functions. Petitioner's manager took the Petitioner's records home with him while
he was ill in an effort to bring the records current, but was unable to do so
because of the manager's illness. Consequently, Petitioner obtained the
services of its current bookkeeper, who finished the work which the manager had
begun. By this time, however, the time
for filing Petitioner's withholding taxes for the first and third quarters of
XXXXX had already past. Petitioner's
account has a history of penalty and interest assessments.
The imposition of the penalty and
interest in this case is appropriate and should not be waived. Petitioner was negligent for not following
through more closely with its manager, especially as the deadlines for filing
the taxes in question approached, in order to ensure that taxes were timely
filed and paid. There is no indication
that the illness of Petitioner's manager rendered it impossible for Petitioner
to timely file and pay the taxes in question.
DECISION AND
ORDER
The Tax Commission finds that
sufficient cause does not exist to waive the penalty and interest associated
with Petitioner's withholding tax for the first and third quarters of
XXXXX. It is so ordered.
DATED this 24 day of April, 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
NOTICE: You
have twenty (20) days after the date of the final order to file a request for
reconsideration or thirty (30) days after the date of final order to file in
District Court a petition for judicial review.
Utah State Tax Commission Administrative Rule R861‑5A‑l(p)
and Utah Code Ann. '63‑46b‑14(3)(a).
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