93-0568

Withholding

Signed 7/14/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑0568

) 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.

FINDINGS

The Petitioner timely filed its XXXXX withholding tax in the amount of $$$$$ on XXXXX. Unbeknownst to the Petitioner, the return and check was not received by the Tax Commission.

By way of a letter dated XXXXX, the Petitioner was notified by the Commission that the return in question had not been received. The Petitioner immediately stopped payment on the original check and issued another one in its place.

The Petitioner was assessed a penalty in the amount of $$$$$ plus interest.

The penalty was subsequently waived by the Commission and the Petitioner seeks waiver of the interest portion of the assessment.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the interest associated with the XXXXX withholding tax. This is due to the fact that during the relevant period, the Petitioner was not without the use of that money and therefore waiver of the interest portion would not be appropriate. It is so ordered.

DATED this 14 day of July, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

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 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).

^^