89-0529 - Withholding

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