BEFORE THE UTAH STATE TAX COMMISSION
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91-0734
: Account No. XXXXX
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.
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
Joe B. Pacheco S. Blaine Willes