BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, )
)
v. )
INFORMAL DECISION
)
) Appeal No.
89-0534
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.
Due
to an illness, the Petitioner had been hospitalized during the last week of
XXXXX and thereafter spent an additional two weeks recovering at home. Because of that illness, Petitioner was ten
days late in filing his quarterly withholdings for the second quarter of XXXXX.
As
a result of the Petitioner's untimely filing, Petitioner was assessed a $50.00
penalty and $$$$$ in interest for his failure to timely file and pay the tax
due.
DECISION AND ORDER
The
Tax Commission finds sufficient cause in light of the circumstances to waive
the penalty associated with the second 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