BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
COLLECTION
DIVISION of the : Appeal No. 88-1552
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a prehearing conference on
the XXXXX. James E. Harward, presiding
office, heard the matter for an in behalf of the Tax Commission. XXXXX appeared representing the
Petitioner. During the course of the prehearing
conference, the matter was converted to hearing. Evidence and arguments were taken on the matter. Based upon the foregoing, the Tax Commission
makes its:
FINDINGS OF FACTS
1. The tax in question: Corporation franchise
tax.
2. Year ending: XXXXX.
3. The Petitioner filed a Federal extension but
did not file a State extension.
CONCLUSIONS OF LAW
The
Tax Commission has authority under Utah Code Ann. § 59-01-401(7) to waive,
reduce or abate penalties.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the penalties associated with the late filing of the
Corporation Franchise Tax for the fiscal year ending XXXXX be reduced to $$$$$.
DATED
this 8 day of November, 1988.