BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
v. ) INFORMAL DECISION
:
) Appeal No.
89-0185
COLLECTION
DIVISION OF THE :
UTAH STATE TAX
COMMISSION, )
: Acct No.
XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and 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.
The
Petitioner is an out-of-state corporation.
On XXXXX, the Petitioner made application to the Commission for an
employer withholding identification number.
The Petitioner, after repeated attempts to obtain a number, did not
receive an identification number until XXXXX along with the withholding tables
with which to collect the correct withholding amounts of their Utah employees.
Because
of the delay in obtaining the identification number and necessary tax tables,
the Petitioner did not file the withholding return for the first quarter of
XXXXX until XXXXX. At that time, the
Petitioner filed their return with the tax due of $$$$$. The Petitioner was assessed a penalty in the
amount of $$$$$ for failure to timely file and failure to timely pay the tax
due.
DECISION AND ORDER
The
Tax Commission finds sufficient cause in light of the circumstances and the
amount due to waive the penalty associated with the first quarter of the XXXXX
tax year. It is so ordered.