88-0593 - Withholding Tax

 

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