90-1534 - Corporation Franchise

 

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