92-1818 - Withholding

BEFORE THE UTAH STATE TAX COMMISSION

________________________________

In Re:                                                                           )

                                                                                    :           FINDINGS OF FACT,

XXXXX,                                                                     )           CONCLUSIONS OF LAW,

                                                                                    :           AND FINAL DECISION

                                                                                    )

                                                                                    :           Appeal No. 92-1818

                                                                                    )           Account No. XXXXX

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STATEMENT OF CASE

            Petitioner waived its right to a hearing in this matter and requested a decision based upon the contents of the Tax Commission's file.

FINDINGS OF FACT

            Petitioner is requesting a waiver of the penalty and interest assessments on its withholding account for the month of XXXXX.

            Petitioner filed and paid its February withholding late on XXXXX.  Petitioner concedes that the oversight was caused when it hired a new payroll manager in XXXXX.  The rapid growth and mounting paperwork at XXXXX was so great that the new payroll employee missed the filing deadline while trying to familiarize herself with her position.

            The Tax Commission assessed Petitioner a single ten percent penalty for lateness.  Another $$$$$ penalty was added because Petitioner has not paid the entire interest and penalty assessments.

            Petitioner has an excellent record of timely filings and payments at the Tax Commission.

DECISION AND ORDER

            Based upon the foregoing, the Tax Commission finds that sufficient cause has been shown which would justify a waiver of the single $$$$$ penalty assessment discussed earlier.  The ten percent penalty, however, is not waived. A change in personnel is not cause for waiver of a negligence penalty.  Interest is not waived as Petitioner had the use of the funds during the time the money should have been remitted to the state.  It is so ordered.

            DATED this 12th day of March, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

                    ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            S. Blaine Willes

Commissioner   Commissioner