BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0978
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty on
corporation tax account No. XXXXX for the period ending XXXXX. A telephone conference hearing was held on
XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Commission. XXXXX
represented the Petitioner. Petitioner
stated that for the period in question an extension was filed on XXXXX and that
the extension was valid through XXXXX.
The return was filed on XXXXX.
FINDINGS
Prior
to XXXXX, Petitioner was subsidiary of the XXXXX, whose year end is XXXXX. XXXXX acquired Petitioner on XXXXX. The year end of XXXXX is the last XXXXX. An extension request for the short period,
XXXXX was filed on XXXXX and the extension was approved through XXXXX. The two month short period was also included
on the XXXXX for the period ending XXXXX.
Petitioner filed and received an extension request until XXXXX.
DECISION AND ORDER
Based
on the foregoing it is the Decision and Order of the Utah State Tax Commission
to waive the penalty on corporation tax account No. XXXXX for the period ending
XXXXX.
DATED
this 11 day of December, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.