93-1440
Withholding
Signed 12/2/93
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
: INFORMAL DECISION
XXXXX )
: 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.
FINDINGS
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
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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