BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91-1375
: 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
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner