BEFORE THE UTAH STATE TAX COMMISSION
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91-1375
: 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 began doing business as a corporation in the third quarter of XXXXX. Petitioner applied for a tax account number at that time. When Petitioner finally received its assigned number during the fourth quarter of the same year, Petitioner filed its third and fourth quarters withholding tax returns and corresponding payments together on XXXXX. In so doing, Petitioner's third quarter return and payment in the amount of $$$$$ were late. A $$$$$ penalty plus interest was assessed for failure to file and make payment in a timely manner.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to waive the penalty associated with the withholding tax return for the third quarter of XXXXX in that Petitioner did attempt to submit its return and make payment with an account number in the proper manner. It is so ordered.
DATED this 30 day of September, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes