BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0641
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.
Because
of some confusion in the mind of the Petitioner as to the payments of quarterly
withholding taxes for the second quarter of XXXXX, Petitioner filed the return
during the third quarter of XXXXX with the tax due of $$$$$. The Petitioner was assessed a $$$$$ penalty
and $$$$$ 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 amount due to waive the
penalty and interest 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