BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1873
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: Account
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.
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.