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
^^