87-1108 - Corporate Franchise

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1108

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  At the request of the Petitioner this matter was conducted by telephone over long distance telephone lines.  James E. Harward conducted the matter for and in behalf of the Tax Commission.  XXXXX appeared representing the Petitioner.  Petitioner inadvertently failed to mail an extension to the state for the filing of the form TC20 for tax year end XXXXX.  Petitioner claims that the mistake was not a willful intent to disobey the law and therefore requests a waiver of the late filing penalties.

DECISION AND ORDER

            Based upon the foregoing it is the Decision and Order of the Utah State Tax Commission to deny the request of the Petitioner.

            DATED this 15 day of October, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner