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.
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
Joe B. Pacheco G. Blaine Davis
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).