89-0188-Withholding

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,                                                                     )

            Petitioner,                                                         :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )           Appeal No. 89-0188

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 Administrative Procedures Act for an informal hearing.  No hearing was requested, therefore, the matter was conducted by review of the file before the Tax Commission.

            The Petitioner filed the first quarter withholding returns for XXXXX on XXXXX, with the tax due of $$$$$.  Petitioner was assessed a penalty of $$$$$ for failure to timely file and pay the tax due.

DECISION AND ORDER

            The Tax Commission finds that while the inordinately long delay in filing its withholding return would weigh against a waiver or reduction of penalty, in this case, the penalty appears to be disproportionately large in light of the taxes due.  Therefore, it is the decision of the Commission to reduce the penalty associated with the withholding taxes for the first quarter XXXXX to $$$$$.  It is so ordered.

            DATED this 21st day of February, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION

FOR THE COMMISSION

G. Blaine Davis

Commissioner