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
_______________________________
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