BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0888
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 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.