87-0976 - Corporate Franchise

 

BEFORE THE UTAH STATE TAX COMMISSION OF UTAH

_____________________________________________

XXXXX

Petitioner, :

v. : INFORMAL DECISION

COLLECTION DIVISION OF THE : Appeal No. 87-0976

STATE TAX COMMISSION OF UTAH, ) Account No. XXXXX

Respondent. :

______________________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for an informal hearing. The hearing was conducted by telephone conference over a long distance telephone call. James E. Harward, hearing officer, heard the matter for the Tax Commission. XXXXX appeared representing the Petitioner.

Petitioner argues that an extension was properly filed with the Utah State Tax Commission for the year ending XXXXX. The return was properly filed within the extension period. Apparently the return was never filed or received by the Tax Commission. A copy of the extension was supplied by the Petitioner to the hearing officer.

DECISION AND ORDER

Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penally set for the period ending XXXXX, is hereby waived.

DATED this 26 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