87-1960 - Corporate Franchise

 

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