BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 92-1885
: 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 and paid its second quarter XXXXX withholding tax late on XXXXX. The envelope containing the withholding coupon and payment ($$$$$) is time-stamped XXXXX. Petitioner's payment check number XXXXX is dated XXXXX.
As a result, Petitioner was penalized $$$$$ for late payment and $$$$$ for late filing as the third quarter filing was due XXXXX.
Petitioner sent in a $$$$$ payment with interest in XXXXX. A Single $$$$$ penalty remains.
Petitioner's third quarter withholding tax return and payment ($$$$$) was sent in timely on XXXXX. Petitioner's account was properly credited for the third quarter.
Petitioner is requesting a waiver of the penalty and interest assessments on the second quarter withholding tax filing and payment.
XXXXX, the owner, explains that he sent in the return and check for the second quarter XXXXX only one day late. The date stamp on the envelope and the check itself do not bear this out.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to waive one of the two $$$$$ late penalties. Given that Petitioner has already paid one late penalty with interest, Petitioner's remaining balance is abated. It is so ordered.
DATED this 18th day of February, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes