BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
) INFORMAL DECISION
) Appeal No. 93‑0942
) 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 asks the Commission to waive a $$$$$ late filing penalty imposed with respect to Petitioner's withholding tax liability for the fourth quarter, XXXXX.
During the third week of XXXXX, Petitioner filed its withholding tax return for the fourth quarter of XXXXX. The return was not due until the end of XXXXX. However, Petitioner neglected to enclose its check in payment of the tax due, in the amount of $$$$$. Commission staff assessed a late payment penalty of $$$$$.
When notified of the foregoing on XXXXX, Petitioner submitted payment of both the tax and penalty. Except for the incident in question, Petitioner has properly filed its withholding tax returns and paid its tax liability.
DECISION AND ORDER
In view of the inadvertent nature of Petitioner's error and Petitioner's good record of tax compliance, the Tax Commission finds reasonable cause exists to waive the penalty associated with Petitioner's fourth quarter, XXXXX, withholding tax liability. It is so ordered.
DATED this 16 day of July, 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‑