BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0311
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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 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 represented the Petitioner. Petitioner stated that the employee who prepared taxes for the corporation thought that Petitioner owed no taxes in Utah since there was no business in Utah during the period in question. Line 9 of the return stated that "tax is %%%%% of line 8, $$$$$ minimum per corporation (see Instruction 2)." Petitioner was unable to obtain Instruction 2 in spite of repeated attempts to contact the Tax Commission. Petitioner assumed that Instruction 2 would exempt companies which did not do business in Utah during the filing period. Petitioner requests a waiver of penalty and interest.
Line 9 of the Form TC-20 clearly sets forth that there is a $100.00 minimum tax per corporation. It was unreasonable for Petitioner to assume that Instruction 2 stated otherwise. Respondent properly assessed penalty and interest in this matter.
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 20 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis