BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: : INFORMAL DECISION
XXXXX ) Appeal No. 91-0451
: 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
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner