87-2159 - Corporate Franchise

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

v. : INFORMAL DECISION

COLLECTION DIVISION OF THE : Appeal No. 87-2159

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. 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 Tax Commission. XXXXX represented himself.

Petitioner stated that he received a letter from the Taxpayer Communication Unit which waived all penalties and interest. This letter was dated XXXXX. Petitioner stated that he relied on the waiver but the Tax Commission subsequently stated that penalty and interest was still in effect for the tax year ending XXXXX. Petitioner requests a waiver of the penalty.

FINDINGS

The tax year in question is the taxable year ending XXXXX. The waiver request form completed by Respondent indicates a period ending XXXXX, and the letter from the XXXXX dated XXXXX, indicates a period ending XXXXX. However, taxes for the period ending XXXXX, have been timely paid. There has been no penalty or interest assessed for that period. The penalty and interest indicated on the waiver request form for the period XXXXX are actually penalties and interest pertaining to the period ending XXXXX.

Although penalty and interest were properly assessed for the tax year ending XXXXX, the Tax Commission, in its discretion, hereby waives penalty and interest in this matter based on the XXXXX waiver which indicated that all penalties and interest were waived.

DECISION AND ORDER

Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of penalty and interest on corporation tax account No. XXXXX for the tax period ending XXXXX be granted.

The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

DATED this 2 day of February, 1988.

BY ORDE