BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0431
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Tax Commission for an Informal Hearing on XXXXX, at
11:30 a.m., in the Heber M. Wells Building, 160 East 300 South, Salt Lake City,
Utah. Petitioner failed to appear. Thereafter, an Order to Show Cause was
issued for the Petitioner to show cause why the matter should not be dismissed
for his failure to appear. By letter
dated XXXXX, Petitioner waived its right to an oral hearing on the matter and
requested that the matter be submitted on the documentation in the file.
Based
upon the foregoing, the Commission will review the matter on the documents on
the record and issue a decision.
Taxpayer
is a Corporation which had no commercial domicile or gross income in Utah. Its only activity was the payment of rentals
on certain oil and gas leases. It
timely extended and filed its federal income tax return and filed its Utah
return within the same time period as the federal income tax return. It intended at all times to file the Utah
return and knew it has no taxable income.
The Petitioner contends that "its only mistake was to not mail a
copy of the federal extension to Utah; this is a very easy oversight,
particularly for a non-resident corporation."
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty is properly assessed and affirms the same without
adjustment.
DATED
this 9 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.