BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0907
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 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.