BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1960
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 franchise tax account No. XXXXX for the period ending
XXXXX. An informal 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 the tax return was timely filed but that it was returned for
insufficient postage even though he had placed two twenty-two cent stamps on
the envelope. Petitioner then hand
delivered the return within a week of the statutory due date. Petitioner requested a waiver of the penalty
and interest.
FINDINGS
Tax
Commission records indicate that the return was received by the Tax Commission approximately
one month late from the IRS. The return
itself is stamped "CAME FROM FEDERAL XXXXX."
The
Tax Commission finds no basis on which to waive the penalty or interest.
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 the penalty and interest on corporation
franchise tax account No. XXXXX for the period 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 10 day of March, 1988.
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