BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
) INFORMAL DECISION
) Appeal No. 93‑1415
) Account No. XXXXX
STATEMENT OF CASE
This appeal is before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the Commission's rules for informal proceedings. This decision is based on information contained in the Commission's file.
XXXXX asks the Commission to waive a 10% late filing penalty assessed against him with respect to his fourth quarter XXXXX withholding tax liability.
XXXXX's fourth quarter XXXXX withholding tax report was due XXXXX. His staff completed the report on XXXXX. The return and a check in payment of the tax liability were mailed to the Commission that same day.
In XXXXX, XXXXX was notified that the Commission had not received his withholding tax report or payment. He immediately submitted a duplicate tax report and a replacement check for the tax liability. As a result of the apparent late filing and payment, penalties totalling $$$$$ were assessed against him.
XXXXX has provided copies of his original tax report, check, check register and bank statement. The foregoing documents verify that the tax report and check were prepared on time and that XXXXX had ample funds to pay his tax liability.
The Commission's records establish that XXXXX has an unblemished record of filing and paying his withholding tax on time.
DECISION AND ORDER
It is evident that XXXXX took reasonable steps to file and pay his fourth quarter XXXXX withholding tax on time. Furthermore, he has consistently complied with tax filing and payment requirements in the past. While it is impossible to determine what happened to XXXXX's initial tax report and payment, the Commission finds that reasonable cause exists to waive the penalty associated with his fourth quarter XXXXX withholding tax. It is so ordered.
DATED this 4 day of November, 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).