BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0475
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for and in behalf of the Tax Commission. The Petitioners did not appear. After reviewing the file the Tax Commission
will issue a decision based upon the records rather than ordering a dismissal
for failure to appear.
The
Petitioners claim that having filed an application for an extension of time
with the Internal Revenue Service is sufficient to allow for an extension to be
filed with the Utah State Tax Commission.
DECISION AND ORDER
It
is the decision and order in conjunction with the policy of the Utah State Tax
Commission that an extension for Internal Revenue purposes is not sufficient
for an extension with the Tax Commission.
The proper form is necessary to obtain an extension. Therefore, since an extension was not filed
with the Utah State Tax Commission the penalty and interest associated with the
late filing are sustained and Petitioner's request is denied
DATED
this 6 day of August of 1987.
BY ORDER OF THE STATE TAX COMMISSION UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner