BEFORE THE UTAH STATE TAX COMMISSION
v. ) INFORMAL DECISION
) Appeal No. 89-0237
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, )
: Acct No. XXXXX
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.
Petitioner is a Utah business with quarterly withholding taxes. Petitioner filed its first quarter return for XXXXX on XXXXX. Petitioner was assessed a penalty of $66.55 and interest in the amount of $$$$$ for failure to timely file and pay the tax due.
DECISION AND ORDER
The Tax Commission finds sufficient cause for failure to file the quarterly withholding tax for the first quarter of XXXXX did not exist. Therefore, the Petitioner's request to waive the penalty and interest associated with same is denied. It is so ordered.
DATED this 6TH day of JULY, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine Davis