BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
XXXXX ) Appeal No. 91-1457
: 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 is a corporation. It files and pays withholding taxes on a monthly basis. For the period of XXXXX, Petitioner was required to file and pay taxes in the amount of $$$$$ by the last day of XXXXX.
Petitioner's check, dated XXXXX, was received 17 days late on XXXXX. Petitioner asserted that it had sent the filing and payment weeks in advance of the due date, claiming it was mailed out of the XXXXX Post Office.
Petitioner's envelope is postmarked XXXXX out of a XXXXX post office. Petitioner has a excellent payment history.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to waive the penalty associated with the withholding tax due for the period of XXXXX. The interest is not waived. It is so ordered.
DATED this 25 day of November, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes