88-1501 - Corporation Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 88-1501

            UTAH STATE TAX COMMISSION,            :           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the rules of Administrative Procedure in the Administrative Procedures Act, Utah Code Ann. on the XXXXX.  James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission.  XXXXX appeared representing the Petitioner.

            Petitioner presented evidence that the XXXXX corporate franchise tax return was timely prepared and filed with the Utah State Tax Commission. Subsequently the Petitioner was notified that the form had not been received. After numerous contacts with various individuals from the State Tax Commission, Petitioner sent in a second copy of the return with a duplicate check. Petitioner has been assessed penalty and interest.

DECISION AND ORDER

            The Tax Commission, after reviewing the file and the evidence and arguments presented at the hearing hereby grants Petitioner's request and waives the penalty and interest.

            DATED this 29 day of September, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

FOR THE COMMISSION

G. Blaine Davis

Commissioner