BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: 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.
FINDINGS
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner