BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 90-1633
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.
The Petitioner was late in filing its corporate franchise tax for the period XXXXX through XXXXX. The return was due on XXXXX; however, the return was not filed until XXXXX.
The Petitioner's representative stated that the delay was due to the fact that she did not receive the necessary forms from the Commission. In her letter, the representative stated that she relied upon those forms to alert her as to the date by which the return was due.
As a result of the late filing and payment of the return, a penalty in the amount of $$$$$ was assessed. The penalty was reduced to $$$$$ by subsequent Commission action. As of XXXXX, the balance due was $$$$$. That figure reflected $$$$$ in penalty and $$$$$ in interest.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to further waive or reduce the penalty associated with the corporate franchise tax for the period XXXXX through XXXXX. It is so ordered.
DATED this 24th day of April, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis