BEFORE THE UTAH STATE TAX
COMMISSION
______________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: Appeal No.
92-1857
)
: 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. As provided for by Utah
Code Ann. �63-46b-5, this decision is based upon information contained in the
Tax Commission's file.
FINDINGS
Petitioner
filed and paid its first quarter XXXXX withholding tax in the amount of $$$$$
in September XXXXX after receiving notice from the Tax Commission that the
payment and filing were not received when due.
As
a result, Petitioner was assessed two $$$$$ penalties for late filing and late
payment, plus interest.
XXXXX
of the XXXXX XXXXX explained that Petitioner had not received any withholding
coupons for the year XXXXX when the first quarter filing was due. She recalls timely sending a check with a
letter to the commission. She later learned that this check had never cleared.
XXXXX
did not send in any documentation to support her recollection.
Petitioner
has never been late before or since this quarter in question. Tax Commission records show that
Petitioner's new mailing address was not updated and changed on Petitioner's
account until August XXXXX.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does exist to waive one of the $$$$$
penalties. Interest is not waived. It is so ordered.
DATED
this 5th day of March, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner