88-2912 - Withholding Tax

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :           Appeal No. 88 2912

COLLECTION DIVISION OF THE                          :

            UTAH STATE TAX COMMISSION,            :           Acct No. XXXXX

            Respondent.                                                     :

_____________________________________

            This matter came before the Utah State Tax Commission pursuant to the rules of Administrative Procedure and the Administrative Procedure's Act for Informal Adjudicative Proceedings.  No hearing was requested by the Petitioner. The matter is decided upon the evidence and arguments contained in the file.

            The Petitioner argues that the Petitioner was unaware of a change in filing period from a quarterly basis to a monthly basis.  When the change took place the Petitioner had twenty seven-years of filing history without any problems.  The Petitioner paid on a timely basis if he were filing quarterly.

DECISION AND ORDER

            The Tax Commission after reviewing the evidence and arguments of the Petitioner, finds sufficient justification on a first time basis for the waiver of penalty and interest.  It is so ordered.

            DATED this 6 day of April, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco