93-1663

Withholding

Signed 12/2/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 93-1663

)

: 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 XXXXX withholding tax on XXXXX, eight days after the deadline. As a result, the Tax Commission assessed Petitioner a ten percent penalty and interest.

Petitioner argued that it sent the return and payment on time. The Commission waived the ten percent penalty and a later assessed $$$$$ penalty. A $$$$$ legal fee and interest remain.

Petitioner is requesting a waiver of the interest and legal fee amounts as it contends that the Commission has already accepted its position that it mailed the return and payment timely.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the remaining balance on Petitioner's XXXXX withholding account. 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).

^^