BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1931
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 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.
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
Joe B. Pacheco