BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0383
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Account
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 was a new business whose first payroll was issued during the end of
the second quarter XXXXX. The
Petitioner was unaware at that time that quarterly tax for that period needed
to be filed. The Petitioner realized
when they were preparing their third quarter withholding that payment for the
second quarter should have been made in XXXXX.
At that time, the Petitioner remitted the taxes due for the second
quarter along with those due for the third quarter. The amount due for the second quarter XXXXX was $$$$$.
As
a result of the late payment and filing of the second quarter XXXXX withholding
tax, the Petitioner was assessed a penalty in the amount of $$$$$ and interest
in the amount of $$$$$. The penalty was
subsequently waived by Commission action to $$$$$. Petitioner requests that the remaining penalty be waived.
DECISION AND ORDER
Based upon the foregoing, the Tax Commission
finds that sufficient cause exists to waive the penalty associated with the
second quarter XXXXX withholding tax period.
Interest should be calculated from XXXXX to XXXXX. It is so ordered.
DATED
this 29th day of March, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner