BEFORE THE UTAH STATE TAX COMMISSION
: INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 90-1557
UTAH STATE TAX COMMISSION, :
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX.
The Petitioner is a professional corporation who prior to the tax year XXXXX filed its return on a fiscal year basis, XXXXX through XXXXX.
In the early part of XXXXX, as a result of a change in reporting years as dictated by the IRS, the Petitioner changed from the fiscal year reporting period to a calendar year reporting year. As a result of that change, the Petitioner filed its XXXXX tax return in XXXXX. The Petitioner testified that he believed the return was filed prior to the XXXXX deadline. Records of the Commission show the return was filed on XXXXX. The return, however, was timely filed in that the Tax Commission had allowed for an extension of the filing period for corporations such as the Petitioner to 30 days after the federal due date.
The Petitioner was assessed a penalty in the amount of $$$$$ as well as interest for the above mentioned period.
DECISION AND ORDER
Based upon the foregoing, the Tax Commission finds that sufficient cause exists which would justify a waiver of the penalty and interest associated with the XXXXX income tax year. It is so ordered.
DATED this 28th day of September, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco