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
^^