87-2156 - Withholding

 

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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