BEFORE THE UTAH STATE TAX
COMMISSION OF UTAH
_____________________________________________
XXXXX
Petitioner, :
v. : INFORMAL HEARING
COLLECTION
DIVISION OF THE : Appeal No. 87-0956
STATE TAX
COMMISSION OF UTAH, )
Respondent. :
______________________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an informal hearing on
XXXXX. James E. Harward, hearing
officer, conducted the matter for an din behalf of the Tax Commission. The hearing was held over long distance
telephone lines. XXXXX appeared on
behalf of the petitioner.
The
subject corporation prior to XXXXX was a sole proprietorship. On XXXXX the proprietorship was incorporated
all activity for the XXXXX year was reported on personal income returns and all
income for XXXXX was reported on corporate income returns.
On
XXXXX a notice was received from the Tax Commission demanding corporate
franchise tax for the XXXXX tax year for the two days that the corporation was in
existence. The Petitioner has filed a
return, paid the minimum tax due, and has requested a waiver of the penalty and
interest.
DECISION AND ORDER
Based
upon the foregoings the Decision and Order of the Utah State Tax Commission
that the penalty and interest be waived.
DATED
this 8 day of January, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner