89-0524 - Withholding

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX                                                                                  )

XXXXX,                                                                     )

            Petitioner,                                                         )

v.                                                                                 )           INFORMAL DECISION

                                                                                    )           Appeal No. 89-0524

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.

            On XXXXX, Petitioner was first made aware of the assessment of a late penalty plus interest for the untimely filing of withholding taxes for XXXXX.  The tax in the amount of $$$$$ was paid by the Petitioner.

DECISION AND ORDER

            The Tax Commission finds sufficient cause in light of the circumstances to waive the penalty and interest associated with the withholding tax of XXXXX.  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