BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-1873
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, )
: Account 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.
Petitioners filed their 4th quarter XXXXX withholding taxes in the amount of $$$$$ on XXXXX. Petitioners were delayed in filing because they were a new employer and they were delayed in obtaining a tax number.
Petitioners were assessed a $$$$$ penalty for failure to timely file and timely pay the tax due.
DECISION AND ORDER
The Tax Commission finds sufficient cause in light of the amount due to waive the penalty and interest associated with the 4th quarter XXXXX withholding tax. It is so ordered.
DATED this 26th day of December, 1989.