BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: 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.
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
Joe B. Pacheco S. Blaine Willes