BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: Appeal No.
92-1538
:
: 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 state withholding tax for the fourth quarter of XXXXX
late. Petitioner's check is dated XXXXX
and was received with the withholding coupon on XXXXX at the Tax Commission.
A
ten percent negligence penalty plus interest was assessed.
Petitioner
can only surmise that the post office caused the late delivery. The envelope is postmarked XXXXX.
Petitioner
has one other late payment and late filing in XXXXX.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the penalty or interest
assessed on the late payment and filing of withholding tax for the period in
question. It is so ordered.
DATED
this 28th day of September, 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