BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-0888
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 Utah 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.
The Petitioner filed its first quarter XXXXX withholding taxes in the amount of $$$$$ on XXXXX. At that time, the Petitioner was a new business and the quarter in question was the first owed by the Petitioner. The Petitioner was assessed a penalty in the amount of $$$$$ and interest in the amount of $$$$$ for failure to timely file and pay the tax due. The penalty was subsequently reduced to $$$$$.
DECISION AND ORDER
The Tax Commission finds sufficient cause in light of the circumstances and the amount due to waive the penalty and interest associated with the first quarter XXXXX withholding tax. It is so ordered.
DATED this 15TH day of SEPTEMBER, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.