93-0944

Withholding

Signed 6/22/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX ) Appeal No. 93‑0944

) 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. In a phone conversation with XXXXX, the owner, he stated to hearing officer, Lisa L. Olpin, that he wanted this case decided without further hearing.

FINDINGS

Petitioner filed its fourth quarter XXXXX withholding tax return with payment of $$$$$ on XXXXX, nearly two months after the filing deadline and after the Commission notified Petitioner of the nonfiling. As a result, the Tax Commission assessed Petitioner a $$$$$ late filing penalty and a $$$$$ late payment penalty with interest.

XXXXX, the owner, explained that the failure to file and pay was the result of an oversight. He is overseas so much of the time that it is difficult keeping up with the filing payments. He was also under the impression that this fourth quarter XXXXX return was late being filed, but that no amount of money was due with the return.

Then, in Petitioner's account history with the Tax Commission, there is a notation that Petitioner had first claimed that this return and payment had been sent to the Commission with the wrong account number. The waiver unit at the Commission, however, found nothing to substantiate Petitioner's assertion.

Petitioner has not been late filing or paying withholding tax in the past.

DECISION AND ORDER

In this matter, there appears to be some confusion on the part of Petitioner as to what actually happened in this case as conflicting information is before the Commission.

In any case, there is no dispute that Petitioner was late filing the return and paying the tax in question.

Based upon the foregoing, the Tax Commission finds sufficient cause does exist to waive one of the $$$$$ late penalties as Petitioner did pay the withholding tax and file the fourth quarter XXXXX return within thirty days of receiving the late notice. It is so ordered.

DATED this 22 day of June, 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 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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