93-2180

Withholding

Signed 5/24/94

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

Petitioner, : ORDER

:

v. :

:

COLLECTIONS DIVISION OF THE : Appeal No. 93-2180

UTAH STATE TAX COMMISSION, :

Respondent. : Account No. XXXXX

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Settlement Conference pursuant to the provisions of Utah Code Ann. 59-1-502.5, on XXXXX. Lisa L. Olpin, Administrative Law Judge, heard the matter for and on behalf of the Commission. Representing the Petitioner was XXXXX. Representing the Respondent was XXXXX.

According to Tax Commission records, Petitioner filed its XXXXX withholding tax return on XXXXX, eighteen days late. Payment was also received on this date. As a result, the Commission assessed Petitioner a ten percent penalty and interest.

Petitioner is seeking a waiver of the penalty and interest amounts.

XXXXX, Petitioner's controller, stated that he prepared the return in question and mailed both it and the requisite check on XXXXX. The envelope would have been processed at the XXXXX Post Office.

A microfilm copy of the envelope in question is surprisingly double-postmarked, once with a XXXXX meter and again with a XXXXX meter. One of postmarks gives a date of XXXXX. The other date is illegible.

DECISION AND ORDER

Based upon the information presented at the conference, and the records of the Tax Commission, the Commission finds sufficient cause has been shown to waive the ten percent penalty, including interest, assessed for the withholding tax due for the month of XXXXX.

This Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request for a Formal Hearing within ten (10) days of the date of this decision. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

160 East 300 South

Salt Lake City, Utah 84134

It is so ordered.

DATED this 24th day of May, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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