88-1181 - Withholding Tax

 

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.