91-0350 - Withholding Tax

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: : INFORMAL DECISION

XXXXX ) Appeal No. 91-0350

: Account No. XXXXX

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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

During XXXXX, the Petitioner was advised by State Tax Commission staff that it had failed to file copies of its XXXXX "W-2" forms. The Petitioner had just completed filing its XXXXX tax return, and mistakenly read the Tax Commission's letter as referring to its XXXXX W-2 forms. The Petitioner responded by sending copies of the XXXXX forms.

During XXXXX, the Petitioner received notice that a $$$$$ penalty had been imposed for its failure to file the XXXXX W-2 forms. The Petitioner has now submitted copies of the XXXXX W-2 forms which indicate they were completed, issued and filed with the Tax Commission as required.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the $$$$$ penalty associated with the withholding tax audit for the period XXXXX through XXXXX. It is so ordered.

DATED this 28 day of March, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman