92-1995 - Withholding

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 92-1995

: Account No. XXXXX

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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 and paid its XXXXX withholding tax fifteen days late. A ten percent penalty was assessed for failure to file timely. Interest was also added.

Petitioner is seeking a waiver of the penalty due to the fact that XXXXX was the first year Petitioner was required to file monthly instead of quarterly and its staff is still adjusting to its new procedure. Petitioner filed and paid the preceding three months of withholding tax timely.

Petitioner has other late penalty assessments back in XXXXX and XXXXX.

Petitioner contends that the Tax Commission is granting leniency in the timeliness of sales and use tax returns and payments now that these filings are due monthly. It argues that the conversion over from quarterly to monthly on the withholding tax is akin to the now monthly sales and use tax filings.

Petitioner adds that this is a first time oversight of a monthly withholding tax filing.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the withholding tax due for XXXXX in that Petitioner had previously timely filed and paid three months of withholding taxes. It is so ordered.

DATED this 3rd day of February, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen