BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
XXXXX ) INFORMAL DECISION
: Appeal No.
91-1360
: 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 first quarter withholding tax return and corresponding payment in the
amount of $$$$$ were filed and paid on XXXXX, approximately two and one half
months late. Petitioner was assessed a
$$$$$ penalty plus interest for failure to file and pay in a timely manner.
Petitioner had been filing its returns and payments on a quarterly basis since
XXXXX.
Petitioner
explained that it had not received a coupon book to enable it to file its
withholding tax return and to make payment in the appropriate manner. According to Collection Unit records,
Petitioner was sent the requested coupon book in XXXXX.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does exist to waive the penalty
associated with the first quarter withholding taxes for the year XXXXX in light
of the fact that Petitioner did attempt to file its return and pay taxes in the
appropriate manner. 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