BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
90-1534
COLLECTION DIVISION
OF THE :
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioner
appeals the assessment of a $$$$$ late filing penalty and an additional $$$$$
late payment penalty against its XXXXX corporate franchise tax liability. Pursuant to the Utah Administrative
Procedures Act and the rules of the Tax Commission, this matter is conducted as
an informal adjudicatory proceeding. As
no hearing has been requested, this decision is based upon information
contained in the Tax Commission's file.
FINDINGS
Petitioner's
corporate franchise tax return was due by XXXXX. Petitioner contends that on XXXXX it submitted a request for
extension and a check in payment of the tax due. Petitioner has not supplied any evidence supporting its
contention that an extension request and payment were filed such as copies of
its bank statements or check registers.
The Tax Commission has no record of receiving either Petitioner's
request for extension or its check.
DECISION AND ORDER
In
considering Petitioner's request for waiver of penalty, the Tax Commission
notes Petitioner's failure to provide any evidence that it filed a request for
extension accompanied by payment of its corporation franchise tax. Commission
records do not substantiate any such filing.
The Tax Commission therefore concludes Petitioner has failed to show
reasonable cause for the late filing and payment of its XXXXX corporation
franchise tax, and denies Petitioner's request for waiver. It is so ordered.
DATED
this 4th day of October, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner