91-1341
Withholding Tax
Signed 10/7/91
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
XXXXX ) INFORMAL DECISION
) Appeal No. 91‑1341
) 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
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
NOTICE: You
have twenty (20) days after the date of the final order to file a request for
reconsideration or thirty (30) days after the date of final order to file in
District Court a petition for judicial review.
Utah State Tax Commission Administrative Rule R861‑5A‑1(p)
and Utah Code Ann. '63‑46b‑14(3)(a).
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