91-1341 - Withholding Tax

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: )

XXXXX ) INFORMAL DECISION

: Appeal No. 91-1341

: 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

Petitioner's XXXXX fourth quarter withholding tax return and corresponding payment in the amount of $$$$$ were filed and paid on XXXXX, approximately four months late. Petitioner was assessed a $$$$$ penalty plus interest for failure to file and pay in a timely manner.

Petitioner asserts it did send payment and the return when they were due. Petitioner submitted a copy of a photocopied check dated XXXXX in the amount of $$$$$ payable to the Utah State Tax Commission that was allegedly attached to the return and sent, yet never received by this office. Petitioner also provided a copy of its check register, reflecting sufficient funds to cover the lost check. A stop payment was later made on this earlier check. This was the first time the Petitioner was obligated to file and pay withholding taxes.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty associated with the withholding tax for the fourth quarter of XXXXX. It is so ordered.

DATED this 7 day of October, 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