BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0978
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
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.