86-0193 - Corporation Franchise

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0193

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

                                                                                    :

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            An Informal Hearing was held on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX represented the Petitioner.

            The Petitioner presented evidence that under exactly the same circumstances, a company named XXXXX requested a waiver of penalty and received it.  The Petitioner's waiver request was denied.  All other reports were timely filed.

            Tax Commission files indicate that the facts surrounding XXXXX's penalty waiver differ from Petitioners situation.  XXXXX and XXXXX's accountants each thought the other filed an extension request.  Petitioner's Petition for Redetermination indicates that its late filing was the result of a misunderstanding of when its fiscal year began and ended.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penalty and interest assessment be sustained.

            DATED this 7 day of October, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis *

Commissioner   Commissioner