88-1552 - Income

 

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.