BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, )
v. )
INFORMAL DECISION
)
) Appeal No.
89-0529
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
filed its withholding tax for the fourth quarter of XXXXX approximately
seventy-five days late with the tax due of $$$$$. Petitioner was assessed a penalty of $100.00 for failure to
timely file and failure to timely pay the tax due.
DECISION AND ORDER
The
Tax Commission finds insufficient cause in light of the circumstances to waive
the penalty associated with the fourth quarter 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
Commissioner