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).