BEFORE THE UTAH STATE TAX COMMISSION
In Re: : INFORMAL DECISION
XXXXX ) Appeal No. 91-0451
: 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.
Due to an oversight by the Petitioner, its withholding tax for XXXXX, due XXXXX, was not filed until XXXXX. When filed, the Petitioner's return included full payment of the $$$$$ in withholding tax due. Late filing and late payment penalties totaling $$$$$ were therefore assessed against the Petitioner.
With the exception of a filing penalty for first quarter of XXXXX, the Petitioner has a history of timely filing and payment of its withholding tax liability.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to waive the penalty associated with the withholding tax for XXXXX. The Petitioner's liability for interest is not waived, but will be recomputed in accordance with this decision. It is so ordered.
DATED this 2 day of April, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis