87-0951 - Corporate Franchise

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0951

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 a penalty on corporation franchise tax account No. XXXXX for the calendar year XXXXX.  An Informal 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 returns in prior years have been timely filed, and for the period in question an extension as filed but subsequently lost by the Tax Commission.  Petitioner presented a copy of the extension request for the period in question.  This extension request was prepared and signed by XXXXX, CPA, on XXXXX.

FINDINGS

            Petitioner met the burden of proof to establish that an extension request has been filed.  The Tax Commission hereby abates the penalty.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that the penalty on corporation franchise tax account No. XXXXX for the calendar year XXXXX be waived.  The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this 11 day of December, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen