87-0972 - Corporate Franchise

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner                                                          :           INFORMAL DECISION

v.                                                                                 :           Appeal No. 87-0972

COLLECTION DIVISION OF THE                          :           Acct. No. XXXXX

STATE TAX COMMISSION OF UTAH,                  )

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter was scheduled for an Informal Hearing on XXXXX. James E. Harward, Hearing Officer, was scheduled to hear the matter for the Tax Commission.  Upon reviewing the file the Hearing Officer recommends a decision without a hearing and has so contacted the representative of the Petitioner.

            The taxpayer timely filed and paid his corporate franchise tax return for the tax year XXXXX within an extension granted by the Auditing Division of the Utah State Tax Commission.  The file has a copy of the extension and also a copy of the canceled check received well within the extension period.

DECISION AND ORDER

            Based upon the foregoing it is the Decision and Order of the Utah State Tax Commission that the penalty associated with the XXXXX corporate franchise be waived.  It is so ordered.

            DATED this 15 day of October, 1987.

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