93‑0476

Withholding

Signed 5/7/93

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: ) INFORMAL DECISION

)

XXXXX, ) Appeal No. 93‑0476

) 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. 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 did not request a hearing in this matter.

Petitioner filed its XXXXX withholding tax return with payment late on XXXXX. As a result, the Tax Commission assessed Petitioner a XXXXX percent late penalty plus interest.

XXXXX, an accountant for Petitioner, stated that the return and payment in question were processed late because of a changeover in personnel in the accounts payable department. The new staff had been on the job for two weeks and was trying to learn as well as catch up with past due accounts when it missed the XXXXX withholding deadline.

Petitioner's withholding tax filing and payment history is excellent.

DECISION AND ORDER

The Tax Commission finds sufficient cause exists to reduce the penalty associated with the withholding tax due for XXXXX to $$$$$. It is so ordered.

DATED this 7 day of May, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a Request for Reconsideration or thirty (30) days after the date of final order to file in Supreme Court a Petition for Judicial Review. Utah Code Ann. ''63-46b-13(1), 63-46b-14(2)(a).

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