BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-1928
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.
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