BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
XXXXX, :
Petitioner, )
:
v. )
INFORMAL DECISION
:
) Appeal No.
89-0237
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.
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
Commissioner