BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0644
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 a review of the file
before the Tax Commission.
Petitioner
filed its third quarter XXXXX withholding return approximately thirteen days
late with a tax due of $$$$$.
Petitioner was assessed a $$$$$ penalty for 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 associated with the third 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