BEFORE THE UTAH STATE TAX COMMISSION OF UTAH
v. : INFORMAL HEARING
COLLECTION DIVISION OF THE : Appeal No. 87-0956
STATE TAX COMMISSION OF UTAH, )
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
Joe B. Pacheco G. Blaine Davis