BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0593
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission for reconsideration of a
Commission decision denying a request for waiver of a penalty assessment on
Petitioner's first quarter XXXXX Withholding tax return. Pursuant to Utah Code Ann. §63-46b-5-(l)(b),
no hearing was held. A review of
Petitioner's file served as the evidentiary basis for this decision.
Petitioner,
XXXXX, failed to file a timely first quarter XXXXX Withholding tax return. Petitioner asserts that application for an
I.D. number was not submitted until XXXXX and that no wages were paid during
the first quarter of XXXXX.
FINDINGS
A
review of Tax Commission records shows that application for a Withholding tax
number was not received by the Commission until XXXXX. Therefore, Petitioner was
not required to file a return for the first quarter of XXXXX.
DECISION AND ORDER
Based
on the foregoing facts, it is the Decision and Order of the Commission that the
request for waiver of penalty be granted.
DATED
this 27 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner