BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
: AND FINAL
DECISION
:
: Appeal No.
88-1564
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, :
: Acct No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission for pre-hearing conference on
XXXXX. James E. Harward Presiding
Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the
Petitioner. During the course of the
pre-hearing conference, the matter was converted to a hearing. Evidence and arguments were taken on behalf
of the Petitioner. Based upon the
evidence and arguments presented at the hearing and the recommendation of the
Presiding Officer of the Tax Commission.
The Tax Commission makes its:
FINDINGS OF FACT
1. The Tax in question is Corporate Franchise
Tax.
2. The period in question is Fiscal Year XXXXX.
3. On XXXXX the Petitioner filed an extension
and paid $$$$$.
4. The return was timely prepared, however was
not timely filed. The Taxpayer notes
the excellent payment history of the Petitioner.
5. The State and Federal returns were submitted
to the Petitioner for signature, the Federal return was timely filed, the State
return was not due for another month, so was placed in a reminder file to be
filed on the due date.
6. During the course of the waiting period,
re-computations were necessary. So the
file was pulled, re-computations were made and a corrected return was then
placed in the regular file folder instead of a reminder file. The return was,
therefore not mailed in a timely fashion.
CONCLUSIONS OF LAW
The
Tax Commission is empowered by Utah Code Ann. §59-1-401(8) to waive, reduce or
abate penalties upon making a record of its reasons.
DECISION AND ORDER
It
is the decision of the Tax Commission that the request of the Petitioner be
partially granted in that the penalties associated with the late filing for the
XXXXX Corporate Franchise Tax should be reduced to $$$$$. It is so ordered.
DATED
this 17 day of February, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner