BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91-0734
: 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's withholding tax return for XXXXX through XXXXX was filed on XXXXX,
a total of 3 months after the due date.
The return showed a total tax due of $$$$$.
A
$$$$$ late filing penalty and $$$$$ late payment penalty were both imposed,
together with interest on the past due taxes.
DECISION AND ORDER
In
view of the small amount of taxes due, and the fact that if the payment had
been made 2 days sooner the late payment penalty would not have been
imposed. The Commission elects to waive
the late payment penalty but to deny waiver of the late filing penalty.
The
Tax Commission finds sufficient cause does exist to waive the late payment
penalty but sufficient cause does not exist to waive the late filing penalty
associated with the withholding tax for the first 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