91-0968 - Withholding Tax

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: : INFORMAL DECISION

XXXXX ) Appeal No. 91-0968

: 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.

FINDINGS

The issue before the Commission is Petitioner's request for waiver of penalty associated with Petitioner's XXXXX withholding tax liability.

The Petitioner's XXXXX withholding tax return and payment, due on XXXXX, was not filed until XXXXX. Penalty of $$$$$ and associated interest were assessed against the Petitioner. The Commission has previously waived all but $$$$$ of the penalty.

The Petitioner explains that its failure to file and pay withholding tax for XXXXX was due to the press of other business. The Petitioner also makes certain suggestions for more expeditious methods of paying withholding tax in the future.

DECISION AND ORDER

It is the Petitioner's responsibility to file and pay its tax liability within the time limits established by law. The Commission appreciates the Petitioner's proposals regarding other payment methods. However, the Petitioner remains responsible for its failure to properly file and pay its XXXXX withholding tax liability. The Tax Commission finds sufficient cause does not exist to further reduce the penalty associated with Petitioner's withholding tax liability for XXXXX. It is so ordered.

DATED this 3 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