BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1065
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
was a new employer at the time withholding taxes for the third quarter of XXXXX
were due. Petitioner filed withholding
taxes for that period on XXXXX along with the $$$$$ in withholding taxes
due. Petitioner stated that because of
the small amount due, he believed that he could pay the withholding all
together at the year's end.
Petitioner
was assessed a penalty of $$$$$ and interest in the amount of $$$$$ for failure
to timely file and failure to timely pay the tax due.
DECISION AND ORDER
The
Tax Commission finds sufficient cause exists to waive the penalty and interest
associated with the withholding taxes associated with the third quarter of
XXXXX. It is so ordered.
DATED
this 15th day of September, 1989.