BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: 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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner