93-1783

Withholding

Signed 12/2/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX )

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.

FINDINGS

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

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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