BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91-0484
: 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 filed and paid its second quarter withholding tax on XXXXX, XXXXX
months after the due date. The return
showed withholding taxes due of $$$$$, which were paid with the filing of the
return.
A
$$$$$ late filing penalty and a $$$$$ late payment penalty were imposed,
together with interest on the amount of tax due.
The
Petitioner does not offer any substantial reason for the late filing and
payment, other than they could not afford sufficient labor to take care of the
filing of reports because they have a family of seven and a total adjusted
income of $$$$$ for the prior year, and the business is run and operated by
only 1 person.
DECISION AND ORDER
In
view of the small amount of the tax due and the fact that if the payment had
been made 2 days earlier the late payment penalty would not have been imposed,
the Commission elects to waive the late payment penalty but declines to waive
the late filing penalty.
The
Tax Commission finds sufficient cause does exist to waive the late payment
penalty, but sufficient cause does not exist the waive the late filing penalty
associated with the withholding tax for the second quarter of XXXXX. It is so ordered.
DATED
this 8 day of August, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner