93-2318

Withholding
Signed 8/18/94

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 93-2318

:

COLLECTION DIVISION OF THE : Filing Periods: XXXXX

UTAH STATE TAX COMMISSION, :

:

Respondent. : Tax Type: Withholding

_____________________________________

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. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was XXXXX by way of telephone. Present and representing Respondent was XXXXX of the Collections Division.

The issue in this case is the request by Petitioner for the waiver of the penalty which was imposed for the second quarter of XXXXX withholding tax return. The Petitioner represents that when it paid the first quarter withholding tax, the payment booklet for the rest of the year was placed in with the "paid" returns for the previous quarter. Therefore, when the file was reviewed for XXXXX through XXXXX of XXXXX, the booklet was not in the folder. It was represented that she normally checks the general ledger to make sure that the account has cleared, but because the withholding is paid quarterly there is normally still a balance in the account on the general ledger for XXXXX, and she did not notice that it was larger than usual.

After the notice was sent from the Tax Commission on XXXXX informing Petitioner of its failure to file, the Petitioner immediately filed and paid the amount of tax due. The Petitioner has been in business for several years, and has never been delinquent in the filing or payment of any sales or withholding return prior to this problem.

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 penalty assessed for the second quarter of XXXXX, but the interest is not waived.

This decision does not limit a party's right to a formal hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. 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

210 North 1950 West

Salt Lake City, Utah 84134

Failure to request a Formal Hearing will preclude any further administrative action or appeal rights in this matter.

DATED this 18th day of August, 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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