BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
:
Petitioner, )
: DECISION
FROM
v. ) INFORMAL HEARING
:
UTAH STATE TAX
COMMISSION )
AUDITING
DIVISION, : Appeal No. 85-0135
)
Respondent. :
_____________________________________
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.
DECISION
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 *
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner
*Since the hearing on this case, Commissioner Gary C. Cornia has been replaced by Commissioner Joe B. Pacheco.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.