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