BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-0907
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 second quarter XXXXX withholding taxes along with the tax due of $$$$$ on XXXXX. Petitioner stated that he had bought out his partner's interest in XXXXX and believed, at that time, that all the taxes had been paid and were current.
Petitioner was assessed a $$$$$ penalty and interest in the amount of $$$$$ for failure to timely file and pay the tax due.
DECISION AND ORDER
The Tax Commission finds that sufficient cause to further reduce or waive the penalties and interest associated with the second quarter XXXXX withholding tax has not been shown. Therefore, the Petitioner's request to waive the penalties and interest associated with that period is denied. It is so ordered.
DATED this 15th day of September, 1989.