93-0942
Withholding
Signed 7/16/93
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
) INFORMAL DECISION
XXXXX, )
) 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.
FINDINGS
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
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).
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