BEFORE THE UTAH STATE TAX COMMISSION
v. ) INFORMAL DECISION
) Appeal No. 89-0050
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, )
: Account No. XXXXX
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