BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91-0926
: 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
issue before the Commission is Petitioner's request for waiver of a late
payment penalty of $$$$$ assessed in connection with Petitioner's XXXXX quarter
XXXXX withholding tax.
The
Petitioner operates a small XXXXX. It
is his practice when issuing payroll checks to also prepare a check to the
State Tax Commission in payment of the amount of any withholding tax due on the
payroll check. During the fourth
quarter of XXXXX, the Petitioner prepared two such checks totaling $$$$$. During the first quarter of XXXXX, the
Petitioner prepared two other such checks, totaling $$$$$. When filing his withholding tax report for
the fourth quarter of XXXXX, the Petitioner inadvertently placed the two
withholding tax checks for the first quarter of XXXXX in the envelope with his
return. As a result, the Petitioner's
report showed liability of $$$$$, but included payment of only $$$$$. This error was not discovered until the Tax
Commission notified the Petitioner that a portion of the tax remained unpaid.
The Petitioner then issued a check for the balance.
Apart
from the present situation, the Petitioner has filed and paid his withholding
tax liability in a timely manner.
DECISION AND ORDER
Based
upon the Petitioner's past record of timely filing and payment of his tax
liability, and the inadvertent nature of the error that caused his late payment
during the period in question, the Tax Commission finds sufficient cause exists
to waive the penalty associated with the withholding tax for the fourth quarter
XXXXX. It is so ordered.
DATED
this 16 day of September, 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