BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 92-1819
) 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 its first quarter XXXXX withholding tax return with remittance eleven days late. A $$$$$ late penalty was assessed.
Petitioner also filed its third quarter XXXXX withholding tax return with remittance twenty-three days late. A $$$$$ late penalty plus a $$$$$ legal fee were assessed.
Mr. XXXXX, president of XXXXX, recalls that he sent the returns in timely, or at least, tried to send them in timely.
Mr. XXXXX's current accountant, XXXXX, was not affiliated with Petitioner in XXXXX and, therefore, could not shed any light on the reason for the lateness.
Petitioner has been timely on all other filings.
Petitioner feels that the $$$$$ penalty assessed on $$$$$ in taxes is excessive.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the penalties and interest associated with the withholding taxes due on the first and third quarters of XXXXX. It is so ordered.
DATED this 13th day of January, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes