BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1880
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.
The
Petitioner is an out-of-state corporation who had but one employee in the state
of Utah who was hired in XXXXX The Petitioner did not file withholding taxes
for the 4th quarter of XXXXX on that individual until XXXXX.
Petitioner
stated that the delay in their filing of withholding tax of $$$$$ on the above
mentioned individual was due to the fact that they were unaware of that
employee status until the later part of XXXXX, when W-2's for their employees
were printed. The Petitioner had not
been previously registered in the state of Utah for withholding purposes. The Petitioner was assessed a penalty in the
amount of $$$$$, and interest in the amount of $$$$$ for failing to timely file
and timely pay the tax due.
DECISION AND ORDER
The
Tax Commission finds sufficient cause to waive the penalty and interest
associated with the withholding tax for the 4th quarter XXXXX. It is so ordered.