87-0124 - Withholding

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :

STATE TAX COMMISSION OF UTAH,                  )

            Respondent.                                                     :           Appeal No. 87-0124

                                                                                    :           Account No. XXXXX

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission per an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX appeared representing the Petitioner.  The Petitioner presented evidence that the second quarter of XXXXX was paid by check No. XXXXX dated XXXXX.  The Petitioner admits being late by approximately one week due to the fact that the individuals responsible were out of town.  However, upon returning the return was immediately filed and paid.

DECISION AND ORDER

            Based upon the foregoing and after a review of the account history of the Petitioner, the Tax Commission reduced the penalty to $$$$$ for late filing.

            DATED this 7 day of August, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner