BEFORE THE UTAH STATE TAX COMMISSION
: DECISION FROM
v. ) INFORMAL HEARING
UTAH STATE TAX COMMISSION )
AUDITING DIVISION, : Appeal No. 85-0135
STATEMENT OF CASE
An Informal Hearing was held on XXXXX from the Tax Commission's denying a Request for Waiver of Penalty for the Petitioner's XXXXX Corporate Franchise Tax liability. Roger O. Tew, Commissioner, was designated as Hearing Officer for the Tax Commission. XXXXX, and XXXXX, CPA, appeared on behalf of the Petitioner.
The information presented at the hearing indicates the following:
1. Petitioner asserts that they filed an application for filing an extension on XXXXX. (A copy of the prepared extension application is included in the record.)
2. Respondent's records show no record of an extension filing having been made.
3. The Petitioner also asserts that a $$$$$ check was included with the extension application. However, the Petitioner is unable to produce the $$$$$ canceled check.
The Petitioner bases his request for waiver on the fact that there was no intent to evade payment, and payment was timely made if the extension had been processed.
FINDINGS OF FACT
1. Lack of intent to evade payment is irrelevant in this matter.
2. While the Petitioner may have prepared a timely extension request, there was no supporting evidence to indicate that it had actually been sent to the Tax Commission.
The Utah State Tax Commission therefore, affirms its previous decision denying the request for waiver of penalty.
DATED this 20 day of January, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K. Buchi Joe B. Pacheco *
R. H. Hansen Roger O. Tew
*Since the hearing on this case, Commissioner Gary C. Cornia has been replaced by Commissioner Joe B. Pacheco. Commissioner Pacheco has been duly advised of the facts and circumstances regarding this case and is qualified to sign this decision.