BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
) INFORMAL DECISION
) Appeal No. 93‑0539
) 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.
Petitioner did not request a hearing in this case.
Petitioner filed its XXXXX quarterly withholding returns on time with payment; however, Petitioner did not submit the TC‑96 end of the year reconciliation form along with the W‑2 forms.
Consequently, Petitioner was penalized $$$$$, i.e., $$$$$ for failing to file two W‑2 forms for its employees and $$$$$ for failing to file the TC‑96 form.
Petitioner is requesting a waiver of this penalty.
It is unclear from the file whether or not Petitioner believes it timely sent in the W‑2's and forgot the TC‑96 form or forgot to send in the W‑2's and the TC‑96 form. In any case, Petitioner did send in one set of the W‑2's to the Tax Commission in XXXXX when notified that the Commission had no record of their receipt.
According to Petitioner, seven months after submitting these W‑2 forms, the Commission still was showing that the TC‑96 form and W‑2 forms had not been received. XXXXX, of XXXXX, called to find out what the problem was. A Tax Commission employee found the W‑2 forms that Petitioner had submitted earlier and told XXXXX that the Commission would make up the TC‑96 form for Petitioner.
Petitioner contends that the $$$$$ nonfiling penalty is excessive for the business only owed $$$$$ in withholding taxes for the entire XXXXX year. Petitioner is no longer in business and even a reduction of the penalty would be a hardship.
Petitioner has filed timely in the past.
DECISION AND ORDER
The Tax Commission finds sufficient cause exists to reduce the penalty associated with the filing of the TC‑96 form and W‑2 forms to $$$$$. It is so ordered.
DATED this 26 day of August, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
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 the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑1(p) and Utah Code Ann. '63‑46b-14(3)(a).