BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2156
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.
Petitioner
filed a withholding tax return for his only employee, his wife, for the full
year XXXXX. The Petitioner did not
withhold any withholding tax and filed his yearly return for that period. For the first quarter of XXXXX, Petitioner
was approximately two weeks late in filing that return. Petitioner points out that a return was not
required to be filed where the only employee is a spouse and no withholding is
done.
DECISION AND ORDER
Based upon the foregoing, it is the Decision and Order of the Utah State
Tax Commission that the late filing penalty of $$$$$ associated with the first
quarter of XXXXX withholding be waived.
DATED
this 23 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
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