BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
: Appeal No.
89-0646
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.
On
XXXXX, Petitioner filed the withholding tax returns for the first two quarters
of XXXXX. The tax due for the first
quarter of XXXXX was $$$$$, and the tax due for the second quarter of XXXXX was
$$$$$.
On
XXXXX, the Commission reduced the amount of the penalty for both quarters to a
total of $$$$$ which included interest calculated to XXXXX.
DECISION AND ORDER
The
Tax Commission finds insufficient cause in light of the circumstances to
further reduce or waive the penalty associated with the first and second
quarters of the XXXXX income tax year.
Therefore, the Petitioner's request is denied. It is so ordered.
DATED
this 6th day of July, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION'
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner