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