92-0300 - Withholding

BEFORE THE UTAH STATE TAX COMMISSION

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In Re:                                                                           )

                                                                                    :           INFORMAL DECISION

XXXXX,                                                                     )

                                                                                    :           Appeal No. 92-0300

                                                                                    )

                                                                                    :           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 did not file its 2nd quarter XXXXX withholding taxes in the amount of $$$$$$ until XXXXX, nearly 36 days late.  Petitioner was assessed two $$$$$ penalties for failure to file and for failure to pay, plus interest.

            Petitioner states that its office was in a state of general confusion due to re-modeling.  With the moving of desks, cabinets, papers, etc., the tax papers were misplaced and temporarily overlooked.

            Petitioner had never been late before and filed and paid the tax in question without notification from the Tax Commission.

DECISION AND ORDER

            The Tax Commission finds sufficient cause does exist to reduce the penalty associated with the withholding taxes due for the 2nd quarter of XXXXX to $$$$$.  It is so ordered.

            DATED this 11th day of March, 1992.