BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-0640
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
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.