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