88-2269 - Withholding

 

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