BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1931
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 the period XXXXX. A telephone conference hearing was held on
XXXXX, in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Tax Commission.
XXXXX represented the Petitioner.
Petitioner
stated that this is the first year for XXXXX, Petitioner tried since XXXXX, to
obtain payment booklets from the Tax Commission. Petitioner made quarterly payments of the withholding tax for the
first quarter and switched to monthly payments in XXXXX. When the Tax Commission finally did send the
booklets, they were for quarterly reports, not for monthly payments. Petitioner requests a waiver of the penalty
and interest.
FINDINGS
Tax
Commission records indicate that the payment for XXXXX, was made on XXXXX. Tax Commission records also indicate that
Petitioner is required to file on a quarterly basis but has been filing on a
monthly basis. Petitioner has in fact
filed taxes for XXXXX, in advance of the statutory due date for XXXXX.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission to grant Petitioner's request for waiver of penalty and interest 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 19 day of January of 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco