BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
: Appeal No.
89-1928
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 which had employed a Utah resident to
help set up an exhibit during the 4th quarter of XXXXX. The withholding taxes for that period
amounted to $$$$$. Petitioner did not
pay the taxes until XXXXX.
The
Petitioner was assessed a penalty of $$$$$ for failure to timely file and pay
the taxes due. Interest in the amount
of $$$$$, as of XXXXX, continued to accrue.
DECISION AND ORDER
The
Tax Commission finds sufficient cause to waive the penalty and interest
associated with the withholding taxes for the 4th quarter of XXXXX. It is so ordered.
DATED
this 26th day of December, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. Blaine
Davis
Commissioner