BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 93-1440
: 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.
According to Tax Commission records, Petitioner filed and paid its second quarter XXXXX withholding tax ($$$$$) on XXXXX, over five months late. As a result, two $$$$$ penalties were assessed, one for late filing and the other for late payment. A $$$$$ legal fee and interest were assessed.
Petitioner also filed and paid its third quarter XXXXX withholding tax ($$$$$) on XXXXX, one and one-half months late. As a result, the Commission assessed Petitioner two 10% penalties, a $$$$$ legal fee and interest.
Owner XXXXX wrote that he purchased XXXXX in XXXXX. In XXXXX, he came to the Tax Commission to get information on business registration and required filings.
Mr. XXXXX states that two months after his visit he received a package of information from the Commission that included a form TC-69A, an account number and a Utah withholding packet. He did not receive filing forms so he called and asked for them to be sent. When he finally received the forms, he mailed them within a few days.
Mr. XXXXX acknowledges that the second quarter XXXXX filing and payment were late because he didn't go to the Tax Commission for information until it was after the filing deadline. He states, however, that he communicated with the Commission several times in subsequent months without a timely response or adequate assistance. He is requesting a reduction and/or waiver of the penalty and interest amounts.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the penalties associated with the second quarter XXXXX withholding tax. Penalties are waived, however, on the third quarter XXXXX withholding tax. Interest and legal fees are not waived on either quarter. Interest is calculated to XXXXX. 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
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).