BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0489
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Tax Commission on XXXXX, for an Informal Hearing. James E. Harward, Hearing Officer, heard the
matter for the Tax Commission. This
matter was conducted by telephone conference hearing. XXXXX represented the
Petitioner.
The
Petitioner presented evidence that the Petitioner is an Indiana company that
does very little business in the State of Utah. States surrounding Indiana and Indiana accept I.R.S. Form 7004 as
an extension the state filing purposes.
Petitioner was unaware that the State of Utah did not accept the I.R.S.
Form 7004 for an extension. Once
Petitioner learned that the form was not accepted by the State of Utah, the
return was filed. The return was
fifteen days late. Normally, Petitioner
did not require an extension, but in XXXXX, Petitioner was in the middle of a
full financial audit for the tax year.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the penalties
were properly assessed in this matter.
However, the Tax Commission elects to exercise its discretion to reduce
the penalty to $$$$$.
DATED
this 20 day of November, 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