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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner