BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX., )
: Appeal No.
92-0151
)
: 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
Petitioner
is a Utah corporation doing most of its business in XXXXX. For the year XXXXX,
Petitioner did not have any sales in Utah.
Petitioner
filed and paid its XXXXX corporate tax return in the amount of $$$$$ on XXXXX,
approximately three weeks late.
Petitioner was assessed a $$$$$ late penalty plus interest. President XXXXX stated that it was an
oversight on his part to miss the deadline.
This was the first time Petitioner has ever been late.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the penalty
associated with the corporate income tax for the year XXXXX. It is so ordered.
DATED
this 10th day of February, 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