91-0688

Withholding Tax

Signed 8/8/91

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: ) INFORMAL DECISION

XXXXX ) Appeal No. 91‑0688

) 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 its XXXXX withholding tax return on XXXXX, a total of XXXXX days late. Payment was enclosed with the tax return. A late filing penalty in the amount $$$$$ was imposed.

The Petitioner alleges that the return and a check were timely prepared and delivered to the Office of the officer who signs the checks and pays the payroll taxes, but said officer was out of town on vacation. When he returned, he immediately signed the tax return and the check and they were forwarded to the Tax Commission.

The Petitioner further alleges that it is not required to file monthly returns, but only quarterly returns because of the size of their payroll, but as a convenience to them they have asked to pay the withholding taxes monthly.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty associated with the withholding tax for 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

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑1(p) and Utah Code Ann. '63‑46b‑14(3)(a).

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