BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1122
UTAH STATE TAX COMMISSION, : 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 and interest on corporation tax account No. XXXXX for the tax year ending XXXXX. Petitioner did not request an oral hearing. Therefore, the Tax Commission decides this matter based on the materials in the file. Petitioner stated that an extension request was prepared on XXXXX along with a federal extension request and presented a copy of this extension request.
Although Petitioner has established that an extension request was prepared, Petitioner has not established that the extension request was timely filed. Petitioner did present a letter dated XXXXX in which XXXXX, Controller, expressed concern about the situation but did not provide more definitive evidence such as an affidavit by XXXXX attesting to the fact that the extension request was, in fact, mailed in a timely fashion to the Tax Commission.
DECISION AND ORDER
Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of penalty on corporation tax account No. XXXXX for the tax year ending XXXXX be denied.
The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.
DATED this 2 day of February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis