BEFORE THE UTAH STATE TAX
COMMISSION
___________________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX & ) AND FINAL DECISION
XXXXX :
) Appeal No.
92-0078
: Account
No. XXXXX
_______________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Lisa L. Olpin, Presiding
Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was
XXXXX, XXXXX of XXXXX.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1.
The tax in question is corporate franchise tax.
2.
The period in question is the year XXXXX.
3.
Petitioner filed its XXXXX Corporate tax return and paid the tax in the amount
of ($$$$) on XXXXX. A $100.00 penalty
was assessed, plus interest.
4.
XXXXX is an accountant and the brother of the owner of XXXXX. He timely prepared the extension request for
XXXXX and the check to cover the taxes.
5.
He gave the extension request and check to his brother to mail.
6.
It wasn't until Petitioner received the notice and demand for payment of taxes
dated XXXXX that XXXXX learned that his brother had not mailed the documents he
had been given.
7.
XXXXX later found the unmailed extension request tucked away in a file.
He never found the check.
8.
His brother failed to mail the request and check due to an oversight.
9.
Petitioner is requesting a waiver of the penalty and interest.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
The
Tax Commission did not receive Petitioner's return and check because of
Petitioner's mishandling of the documents.
Under these circumstances the Commission cannot waive the penalty and
interest associated with the period in question.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalty and interest associated with
the year XXXXX. It is so ordered.
DATED
this 15th day of April, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner