BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: 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.
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.