93-2124

Withholding

Signed 2/1/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 93-2124

)

: 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 timely filed its XXXXX withholding tax return. Petitioner owed an additional $$$$$ in withholding tax, however, which was not paid with the return.

Petitioner's accountant had made an addition error that the Commission later discovered.

The Commission assessed Petitioner a ten percent penalty ($$$$$) and interest for the error.

Later, the penalty was waived based upon the type of error and Petitioner's excellent account history.

This waiver, however, was not logged on the Commission's records and Petitioner later received a notice stating that the waiver was denied. While trying to clarify the status of its account, Petitioner stated it received another Tax Commission notice assessing it an additional $$$$$ late payment penalty.

Petitioner is requesting a waiver of the penalties assessed it in this case.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive all penalties associated with the XXXXX withholding tax. Interest is computed to XXXXX which is the date Petitioner paid the $$$$$ discrepancy. It is so ordered.

DATED this 1st day of February, 1994.

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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