86-0063 - Corporate Franchise

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,

                                                                                    :

            Petitioner,                                                                     )

                                                                                    :           INFORMAL DECISION

V.                                                                                            )

                                                                                    :

COLLECTION DIVISION OF THE                                      )

UTAH STATE TAX COMMISSION,                                    :           Appeal No. 86-0063

                                                                                    )

                                                                                    :

            Respondent.                                                                 )

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission on or about February 10, XXXXX, whereby the Petitioner requested a review of the denial of the request for waiver for late filing civil penalty in the amount $$$$$.  The review to the Appeal Section was made without requesting a hearing.

            The Petitioner states that it applied for and obtained a timely extension for filing the subject return.  The extension was to April 15, XXXXX. In conjunction with the extension for time for filing, the Petitioner submitted a payment of minimum tax due of $$$$$.  The Utah State Tax Return, however, was not completed and filed until approximately June 15, XXXXX.  The completed return only showed a minimum tax due of $$$$$.

            The Petitioner states that there was no attempt or intent to avoid the payment of the tax, there was no intentional delay in completing and filing the Utah State Tax Return, and no willful disregard of the state law or neglect of

completion and late filing of the subject Utah State Tax Return.

DECISION AND ORDER

            Based upon the foregoing, it is the conclusion and decision of the Utah State Tax Commission that the penalty was properly assessed and the Commission declines to exercise its discretionary authority to reduce the penalty.

            DATED this 26 day of March, 1986.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

Mark K. Buchi                                                             R. H. Hansen

Chairman                                                                      Commissioner