BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
: FROM A
REHEARING
COLLECTION
DIVISION OF THE : Appeal No. 87-1081
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter was scheduled for formal hearing on XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX appeared representing the Petitioner.
At
the outset of the hearing it was disclosed that a question existed as to
whether or not there was a proper appeal before the Tax Commission. The question centered around the type of tax
which had originally been appealed and the type of tax which was at issue at
the hearing. The matter was
continued. The Petitioner was referred
to XXXXX of the Tax Commission who conducted an investigation and found that a
penalty was erroneously assessed. The facts are as follows:
Petitioners
filed an extension for filing of the XXXXX corporate return. With the extension request a $$$$$ payment
was made. The actual tax due was
$$$$$. The extended return date was
XXXXX. The return was not filed until
XXXXX. No money was due on the return
and, in fact, a substantial credit existed.
A penalty was assessed on the late filing of $$$$$.
After
conducting its investigation, the XXXXX recommends reduction of the penalty to
$$$$$ which should be the appropriate late filing penalty under the
circumstances.
DECISION AND ORDER
Based
upon the foregoing, the hearing officer converted the matter from a formal
hearing to a reopening of the informal hearing and thus this decision is a
decision from the reopening of the informal decision. The Tax Commission is in agreement that the appropriate penalty
should have been the $$$$$ late filing penalty and, therefore, reduces the
penalty to $$$$$.
DATED
this 9 day of March, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT