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