BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-0868
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. XXXXX, Presiding Officer, heard
the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX,
president. 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 periods in question are the years XXXXX,
XXXXX and XXXXX.
3. Petitioner filed and paid its XXXXX, XXXXX
and XXXXX corporate franchise tax on XXXXX.
4. Petitioner owed $$$$$ for each year in
question. It was penalized $$$$$ plus
interest for each year.
5. Petitioner became incorporated in
XXXXX. The president of the company
employed an accountant at that time.
6. In XXXXX, Petitioner received a notice and
demand for payment of the taxes in question.
This was the first time XXXXX ever received a notice from the Tax
Commission regarding the payment of corporate franchise tax.
7. Tax Commission records show that the first
mailing of such notice to Petitioner was sent in XXXXX.
8. XXXXX had no knowledge of corporate
franchise tax liability. He states that
at the time he started his business no information was given him regarding the
tax. Further, none of Petitioner's
accountants told XXXXX about corporate franchise tax filings or billings.
9. Upon receipt of the XXXXX notice, XXXXX
contacted his present accountant who explained to him that the tax was
legitimate.
10. XXXXX then paid the tax.
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
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of the penalties associated with the years
in question. Interest is not waived. It is so ordered.
DATED
this 20th day of August, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner