92‑1212

Withholding

Signed 7/28/92

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 92‑1212

)

: 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

The Petitioner is a business which files its withholding taxes on a monthly basis. For the months of XXXXX and XXXXX of XXXXX, the withholding returns were not filed or paid until XXXXX.

The reason for the delay was that the person responsible for paying the taxes was replaced. The individual who became responsible for paying the taxes was not aware of the monthly filing requirement.

Penalty in the amount of $$$$$ was assessed for the XXXXX period and a penalty in the amount of $$$$$ was assessed for the XXXXX period. Interest also was assessed at the statutory prescribed rate.

By prior Commission action, the total penalty was reduced to $$$$$. No waiver of the interest was allowed. The Petitioner requests that the remaining penalty and interest be waived.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to further waive or reduce the penalty or interest associated with the XXXXX and XXXXX withholding tax periods. Therefore, the Petitioner's request is denied. It is so ordered.

DATED this 28th day of July, 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

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file with the Supreme Court a petition for judicial review. Utah Code Ann. ''63-46b-13(1), 63-46b-14(2)(a).