BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 93-1726
: 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.
Petitioner is requesting a waiver of the penalty and interest assessments on the fourth quarter XXXXX withholding taxes.
According to Tax Commission records, Petitioner filed and paid its withholding taxes for the quarter in question on XXXXX. Two ten percent penalties were assessed for failure to file the return and failure to remit payment on the XXXXX due date. Interest was also computed.
Petitioner's controller, XXXXX, a certified public accountant, wrote that Petitioner had sent the return in question with payment (check no. 1771) to the Tax Commission on XXXXX. Mr. XXXXX has no explanation as to why this remittance was not received by the Commission.
He submitted a copy of check no. 1771 as well as copies of other checks in sequence. These other checks (which were also sent to government agencies) all cleared in XXXXX.
Petitioner sent a second check with a copy of the return in XXXXX to replace the missing items.
Petitioner has an excellent record for timeliness with the Tax Commission.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to waive the two penalties associated with the fourth quarter XXXXX withholding tax. The interest is not waived. It is so ordered.
DATED this 21st 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).