BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0247
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on corporate franchise tax Account No. XXXXX for the fiscal year
ending October 31, XXXXX. An Informal
Hearing was held on XXXXX, in the offices of the Utah State Tax
Commission. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX represented the Petitioner.
XXXXX
is related to XXXXX. The principal
bookkeeper for XXXXX, was arrested in XXXXX, for embezzlement of funds. The bookkeeper was eventually convicted of
theft of monies taken during XXXXX, XXXXX, XXXXX and the first half of
XXXXX. One of the techniques of
embezzlement was to falsify tax reports and deposits and to alter financial
reports.
Once
the information was reconstructed, Petitioner filed the return on XXXXX. The return was due on XXXXX. Respondent assessed a penalty of $$$$$ and
interest of $$$$$ for a total balance due of $$$$$. Petitioner agrees to the assessment of interest, but requests a waiver
of the penalty.
Due
to the unusual circumstances of this appeal, and because Petitioner has an
excellent filing history, the Tax Commission waives the penalty.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the penalty on
corporate franchise tax Account No. XXXXX for the fiscal year ending October
31, XXXXX, be waived.
The
Collection Division of the Utah State Tax Commission is ordered to adjust its
records in accordance with this decision.
DATED
this 7 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner