BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1059
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.
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
Commissioner