BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
v. ) INFORMAL DECISION
:
) Appeal No.
89-0050
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 hearing. No
hearing was requested; therefore, the matter was conducted by review of the
file before the Tax Commission.
The
Petitioner's withholding tax for December XXXXX was not received in a timely
manner by the Tax Commission. The
Petitioner stated that a check for the period in question in the amount of
$$$$$ was drawn and submitted to the Tax Commission on XXXXX. That check has not yet been returned to the
Petitioner. On XXXXX Petitioner
requested a stop payment on the original check issued to the Tax Commission and
issued a replacement check for the period in question.
Because
of the believed untimely filing and payment of the XXXXX withholding tax,
penalty in the amount of $$$$$ was imposed along with the appropriate interest.
Petitioner
paid the interest and requested a waiver of penalty. By Commission action, the penalty was reduced to an amount of
$$$$$. The Petitioner now requests
waiver of the remaining amount of penalty.
DECISION AND ORDER
The
Tax Commission finds sufficient cause exists to waive the penalty associated
with the December XXXXX withholding tax.
It is so ordered.
DATED this 29TH day of MARCH, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner