BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0640
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
was a new business at the time the quarterly withholding return for the first
quarter of XXXXX was due and was not aware of the filing requirements.
The
Petitioner was assessed a $$$$$ penalty for failure to timely file and failure
to timely pay the taxes due.
DECISION AND ORDER
The
Utah State Tax Commission finds insufficient cause in light of the
circumstances to waive the penalty associated with the first quarter of the
XXXXX income tax year. It is so
ordered.
DATED
this 6th day of July, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.