92‑1300
Withholding
Signed 6/30/92
BEFORE THE UTAH STATE TAX
COMMISSION
______________________________
In Re: )
: INFORMAL DECISION
XXXXX, )
: Appeal No. 92‑1300
)
: Account No. XXXXX
__________________________________
STATEMRNT OF
CASE
This matter came before the Utah State
Tax Commission pursuant to the Administrative Procedures Act and the rules of
the Utah State Tax Commission for informal proceedings. This decision is based upon information contained
in the Tax Commission's file.
FINDINGS
Petitioner is a newly organized
business. It filed its application for
a withholding tax account on XXXXX, together with its first quarterly
withholding tax report and payment.
Petitioner did not receive withholding tax report forms for the third
quarter XXXXX and consequently overlooked the filing required for that
quarter. Notice of failure to file was
mailed to Petitioner on XXXXX.
Petitioner filed its third quarter XXXXX report on XXXXX, and paid the
tax liability of $$$$$ at that time.
DECISION AND
ORDER
In view of the small amount of tax
involved and Petitioner's unfamiliarity, as a new filer, with withholding tax
requirements, the Tax Commission finds sufficient cause does exist to waive the
penalty associated with Petitioner's withholding tax liability for the third
quarter XXXXX. It is so ordered.
DATED this 30TH day of JUNE, 1992.
BY ORDER
OF THE UTAH STATE TAX COMMISSION
ABSENT
R. H.
Hansen Roger O. Tew
Chairman Commissioner
Joe B.
Pacheco S. Blaine
Willes
Commissioner Commissioner
NOTICE:
You have twenty (20) days after the date of the final order to file a request
for reconsideration or thirty (30) days after the date of the final order to
file in District Court a petition for judicial review. Utah State Tax Commission Administrative
Rule R861‑5A‑l(p) and Utah Code Ann. '63‑46b-14(3)(a).