BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1180
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to assess penalty and interest on withholding tax account No. XXXXX for XXXXX. Petitioner waived his rights to an oral hearing. Therefore, the Tax Commission decides this matter based on the materials in the file. Petitioner acknowledged that he failed to properly withhold tax from non Utah residents employed in Utah. On XXXXX, Petitioner paid the tax and the interest and requested a waiver of the penalty. On XXXXX, Petitioner received a letter from the Utah State Tax Commission stating that "all charges have been paid and there is no balance due." This notice was from the Taxpayer Communication Unit. On XXXXX, Petitioner received another notice from the Taxpayer Communication Unit for the same period which stated "your request for waiver of penalties and/or interest has been reviewed by the Commission and denied."
The Commission finds that the XXXXX, notice from the Taxpayer Communication Unit is controlling. The penalty was waived on that date.
The Utah State Tax Commission hereby grants Petitioner's request for waiver of penalty on withholding tax account No. XXXXX for XXXXX. The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.
DATED this 11 day of December, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis