BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-1180
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
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."
FINDINGS
The
Commission finds that the XXXXX, notice from the Taxpayer Communication Unit is
controlling. The penalty was waived on
that date.
ORDER
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner