BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: 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.
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
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes
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).