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