93-1428
Withholding
Signed 8/11/94
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
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
Appeals Division
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
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^