91-1213 - Withholding Tax

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: : INFORMAL DECISION

XXXXX, ) Appeal No. 91-1213

: 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 withholding returns for Petitioner for XXXXX through XXXXX were not filed and paid until XXXXX, approximately XXXXX late. A $$$$$ late filing penalty and $$$$$ late payment penalty were imposed.

Petitioner alleges that his late filing was caused by the Tax Commission because a coupon booklet was not sent to him. There is evidence that some documents have been sent to the wrong address for Petitioner. However, Petitioners history shows that since XXXXX his withholding return has been filed late on XXXXX separate occasions. Therefore the Commission concludes that the late filing is due to the inattention of the Petitioner rather than to fault on behalf of the commission.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the withholding tax for the first quarter of XXXXX. It is so ordered.

DATED this 21 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