BEFORE THE UTAH STATE TAX COMMISSION
In Re )
: INFORMAL DECISION
: Appeal No. 92-1287
: 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.
Petitioner timely filed and paid its corporate franchise tax in XXXXX. In both XXXXX and XXXXX, however, Petitioner did not timely file and pay this tax, resulting in $$$$$ late filing penalty and $$$$$ late payment penalty assessments for each of the two years in question.
The owner of XXXXX speaks English as a second language and may have misunderstood the necessary filing and payment requirements, accounting for the late filings.
Further, Petitioner experienced losses in both of the years in question. The owner didn't realize that a return needed to be filed nevertheless.
DECISION AND ORDER
Petitioner had knowledge of the corporate franchise tax return filing requirement and payment as evidenced by the XXXXX return.
The Tax Commission finds sufficient cause does not exist to waive the penalties associated with the corporate franchise tax for years XXXXX and XXXXX. It is so ordered.
DATED this 24th day of June, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco