BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
XXXXX, : Appeal No. 93-1783
: 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 interest assessed on the second quarter XXXXX withholding tax.
According to Tax Commission records, Petitioner filed and paid the tax ($$$$$) in question on XXXXX, one month late. The Commission later waived the penalty assessment ($$$$$) because Petitioner's return and payment somehow ended up in the U.S. Postal Service's Dead Letter Branch in San Francisco.
Petitioner contends that a waiver of the interest (approximately $$$$$) is in order as it is the fault of the Postal Service that the payment was not received on time.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the interest associated with the withholding tax due on the second quarter XXXXX in that Petitioner had the use of the funds while the envelope sat in the Dead Letter Branch of the Post Office. 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).