87-1295 - Withholding

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1295

            UTAH STATE TAX COMMISSION,            :           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an informal hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX was present representing the Petitioner.  The matter was conducted over long distant telephone lines and electronically recorded XXXXX but have been able to pay their taxes although late.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that the Petitioner has presented no evidence upon which the Commission can base a reduction or waiver of the penalties associated with the late filing of withholding tax for XXXXX.  Therefore, it is the decision of the Utah State Tax Commission that Petitioner's request be denied.

            DATED this 23 day of February, 1988.

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