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