BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0283
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 corporation franchise tax account No. XXXXX for the fiscal year
ending XXXXX. A telephone conference
hearing was held on XXXXX, in the offices of the Utah State Tax
Commission. David J. Angerhofer, Hearing
Officer, heard the matter for the Commission.
XXXXX, Controller, represented the Petitioner. XXXXX, Compliance Investigator, represented the Respondent. Respondent assessed a penalty of $$$$$ and
interest of $$$$$ as of XXXXX, on a tax due of $$$$$. Respondent asserted that an extension request was not timely
filed. Petitioner asserted that an
extension request had been timely filed and introduced a copy of an extension
request prepared by XXXXX. Petitioner
requests a waiver of the penalty and the interest.
FINDINGS
An
application for an extension of time for filing returns must be accompanied
with a payment in the amount "equal to at least %%%% of total amount of
tax due with return when filed, or the minimum tax due under Section 59-13-3,
whichever is greater" Utah Code Ann.
59-13-25(1) (1953) (New Section 59-7-126). The application for an
extension of time for filing returns as submitted by Petitioner, if it was
timely filed, still did not meet the requirements of Section 59-13-25. Tax Commission records indicate that the
first payment towards the tax liability for the fiscal year ending XXXXX, was
on XXXXX. The form as submitted by
Petitioner does not estimate the tax due, does not indicate the tax paid on the
prior year's return, and does not indicate that tax payment was remitted.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty and interest on corporation franchise tax account
No. XXXXX for the fiscal year ending XXXXX, be denied. The assessment of
penalty and interest by the Collection Division of the Utah State Tax
Commission is hereby affirmed.
DATED
this 7 day of August, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman