BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1122
UTAH STATE TAX COMMISSION, : 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 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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner