89-0641 - Withholding

 

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