93-1411

Withholding

Signed 12/2/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 93-1411

)

: 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 did not request a hearing in this matter.

According to Tax Commission records, Petitioner failed to timely submit its fourth quarter XXXXX withholding tax return and payment; they were received on XXXXX. As a result, the Commission assessed Petitioner two $$$$$ late penalties, one for late filing and the other for late payment. Interest was included.

Petitioner requests a waiver of the penalty and interest amounts, contending that the return in question and payment were sent in on time.

Petitioner's accountant, XXXXX, wrote that XXXXX, Petitioner's bookkeeper, came to his office in XXXXX with questions on how to file the year-end reports. Mr. XXXXX prepared the W-2 forms and reviewed the fourth quarter XXXXX report also. His office then mailed the year-end report and the fourth quarter report with payments to the Tax Commission on XXXXX.

When Petitioner realized that its fourth quarter XXXXX check had not cleared its bank, it sent in a second check on XXXXX, asking that the first check be credited to its account if it was ever found. Petitioner submitted a copy of the check stub of the first check and a copy of the second check which later cleared.

Mr. XXXXX wrote that other payments sent to other agencies on Petitioner's behalf were received on time.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the late penalties associated with the withholding tax due on the fourth quarter XXXXX withholding tax. Interest is also waived. It is so ordered.

DATED this 2nd day of December, 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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