BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
v. : Appeal No. 93-1428
COLLECTION DIVISION OF THE : Filing Periods: XXXXX
UTAH STATE TAX COMMISSION, :
Respondent. : Tax Type: Withholding
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a Settlement Conference pursuant to the provisions of Utah Code Ann. §59-1-502.5, on XXXXX. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner were XXXXX, XXXXX, and XXXXX. Present and representing Respondent was XXXXX.
This case involves failure to file monthly withholding tax returns for XXXXX, XXXXX, and XXXXX. The Petitioner filed its first withholding tax return with the State of Utah for the first quarter of XXXXX. The return was filed and paid timely. The Petitioner then filed and paid XXXXX, XXXXX, and XXXXX monthly on a timely basis. It was their understanding that they were only required to file quarterly returns, but they did file monthly for three months. They then reverted to quarterly filings, although they alleged that they made monthly payments. The month of XXXXX was timely because it was the end of the quarter. They then received information that they were supposed to have been monthly filers, and they filed XXXXX through XXXXX on a timely basis, and then went out of business.
The Petitioners have sent documents to show that the payments were made to the Tax Commission on a timely basis, even though the returns were not timely filed.
DECISION AND ORDER
Based upon the information presented at the conference, and the records of the Tax Commission, the Commission finds sufficient cause has been shown to waive the penalty associated with the withholding tax return of Petitioner for the months of XXXXX, XXXXX, and XXXXX.
This decision does not limit a party's right to a formal hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
Failure to request a Formal Hearing will preclude any further administrative action or appeal rights in this matter.
DATED this 11th day of August, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer