BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-1181
UTAH STATE TAX COMMISSION, : 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 a
first quarter XXXXX withholding tax return.
Pursuant to Utah Code Ann. §63-46b-5(1)(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 first quarter withholding return for XXXXX. XXXXX, representative for Petitioner,
asserts that the withholding tax license was not received until XXXXX and that
Petitioner did not open its doors for business until approximately XXXXX. Petitioner requests a waiver of the late
filing penalty for the first quarter of XXXXX since the Petitioner was not
required to file for that quarter.
FINDINGS
A
review of Tax Commission records indicates that Petitioner's application for a
withholding tax license was not received by the Commission until XXXXX. The license was issued XXXXX with a
liability date beginning XXXXX. This
information indicates that Petitioner was not required to file quarterly
returns for the first or second quarters of XXXXX.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Commission that the
request for a waiver of penalty be granted.