92-1857 - Withholding

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

</