88-0708 - Withholding Tax

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

v. : INFORMAL DECISION

:

COLLECTION DIVISION, OF THE UTAH :

STATE TAX COMMISSION, : Appeal No. 88-0708

: Account No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission under Informal proceedings of Utah Code Ann. 63-46-B-5. Based upon the evidence and arguments presented the Tax Commission hereby makes its decision for the following reasons:

The penalty for the first quarter withholding of XXXXX is waived on the grounds that the petitioner was in the process of foreclosing on the subject property, immediately paid the tax and interest and requested a waiver of the penalty.

DATED this 22 day of April, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

G. Blaine Davis

Commissioner