89-1065 - Withholding

 

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.