BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
: Appeal No.
88-2269
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Administrative
Procedures Act for informal adjudicative proceedings. No hearing was requested, therefore, the matter was conducted by
review of the file before the Tax Commission.
Petitioner
filed its withholding tax returns for the first, second and third quarters of
XXXXX on XXXXX. Petitioner stated that
the basis for the delay was that they were a new company and were unfamiliar
with the requirements for the reporting and payment of the taxes. Penalties in the total amount of $$$$$ were
assessed for the late filing and payment of the returns.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist which would justify a
waiver or reduction of the penalties and interest associated with the first
three quarters of XXXXX withholding taxes.
It is so ordered.
DATED
this 12 day of April, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION.
G. Blaine Davis
Commissioner