BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-1059
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.
Petitioner filed its second quarter XXXXX withholding tax return, along with the tax due of $$$$$, one day late, on $$$$$. Petitioner was assessed a penalty in the amount of $$$$$ and interest in the amount of $$$$$ for failure to timely filed and pay the tax due.
DECISION AND ORDER
The Tax Commission finds sufficient cause exists to waive the penalty and interest associated with the second quarter of XXXXX withholding tax. It is so ordered.
DATED this 15th day of September, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine Davis