BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: Appeal No.
92-2116
:
: 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
timely filed its fourth quarter XXXXX withholding tax return. A check was also included for the
withholding tax due. This check,
however, was returned for insufficient funds on XXXXX.
Petitioner's
bank sent a letter explaining that the bank had bounced the check in error in
that Petitioner did have adequate funds in its account at the time of
presentation for payment.
On
XXXXX, Petitioner sent in payment to cover the bounced check. The Tax
Commission subsequently waived the ten percent late penalty. Petitioner's
account reflects a $$$$$ legal fee assessment as well as interest.
Petitioner
writes that it understood that this entire matter was resolved per a phone conversation
between Petitioner, Tax Commission employee XXXXX and the bank.
Petitioner
is requesting a waiver of the remaining interest and legal fee assessments.
DECISION AND ORDER
The
ten percent negligence penalty was waived in this matter as the bank was
negligent and not Petitioner. The
interest is still owing, however, because Petitioner had the use of the money
after XXXXX when the payment was due.
The legal fee is not waived as the Tax Commission has had to pursue this
case in search of payment. This may be
a fee that Petitioner may want to present to its bank.
The
Tax Commission finds sufficient cause does not exist to waive the interest and
legal fee associated with the withholding tax due on the fourth quarter
XXXXX. It is so ordered.
DATED
this 8th day of February, 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