BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 93-1060
: 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.
1. For reasons not fully known to the Petitioner's payroll clerk, the Petitioner filed and paid its XXXXX withholding tax return on XXXXX, approximately six days late. The tax due for that period was $$$$$.
2. As a result of the untimely filing, a penalty in the amount of $$$$$ was assessed plus interest in the amount of $$$$$.
3. On XXXXX, the Petitioner requested a waiver of penalty and interest associated with the account. By subsequent action by the Commission on XXXXX, the penalty portion of the assessment was waived, however, waiver of the interest was denied.
4. Because of the manner in which the Petitioner's payment was credited, a balance due remained, and interest continued to accrue on that amount. As of XXXXX, interest in the amount of $$$$$ was due.
DECISION AND ORDER
Based upon the foregoing, the Tax Commission finds that sufficient cause exists to waive, in part, the interest associated with the XXXXX withholding tax. Interest should be calculated from the date the return was due to the date the return was filed and paid which was XXXXX. Thus, the amount of interest due for the period in question is $$$$$. It is so ordered.
DATED this 4th 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).