BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: Appeal No.
92-1536
:
: 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
filed and paid its fourth quarter XXXXX withholding tax late on XXXXX. A $$$$$ late penalty was assessed plus
interest.
Petitioner's
check is dated XXXXX; however, it was not received at the Tax Commission until
XXXXX.
Petitioner
reports that another $$$$$ penalty was later assessed. A subsequent check of Petitioner's account
does not show a second penalty.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the penalty and
interest assessed on the fourth quarter XXXXX withholding tax due XXXXX. It is so ordered.
DATED
this 28th day of September, 1992.