92-0007 - Withholding

BEFORE THE UTAH STATE TAX COMMISSION

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In Re:                                                                           )

                                                                                    :           INFORMAL DECISION

XXXXX.                                                                     )

                                                                                    :           Appeal No. 92-0007

                                                                                    )

                                                                                    :           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 paid its XXXXX withholding taxes in the amount of $$$$$ ten days late on XXXXX.  A ten percent penalty plus interest was assessed.

            XXXXX, president of XXXXX, paid the taxes late because he had left on vacation and had inadvertently forgotten to have the matter handled in his absence.

            Petitioner states that this is the first time it has ever been late in paying withholding taxes in ten years. Tax Commission records dating back to XXXXX show no late payments.

DECISION AND ORDER

            The Tax Commission finds sufficient cause does exist to reduce the penalty associated with the withholding tax for the month of XXXXX to $$$$$. The interest is not waived.  It is so ordered.

            DATED this 10th day of January, 1992.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            S. Blaine Willes

Commissioner                                                               Commissioner