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.
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
Joe B. Pacheco S. Blaine Willes