91-0453 - Withholding Tax

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: ) INFORMAL DECISION

XXXXX ) Appeal No. 91-0453

: 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

The Petitioner mailed its withholding tax return for the second quarter of XXXXX on XXXXX, as required. It enclosed its check XXXXX as payment in full of its tax liability. On XXXXX, the Petitioner was notified that no return or payment for the second quarter of XXXXX had been received by the Tax Commission. On XXXXX, the Petitioner filed a copy of its previously completed return and its check XXXXX in payment of the tax liability. The Petitioner also reviewed its records and discovered that check XXXXX had never been cashed. The Petitioner therefore placed a "stop payment" order on the check.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty associated with the withholding tax for the second quarter of XXXXX. The Petitioner's liability for interest for the period in question 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