89-0534 - Withholding

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