BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: Appeal No.
92-1519
:
: 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
did not file its corporate franchise taxes for the years XXXXX and XXXXX. A minimum tax of $$$$$ was due for each year
in question. A $$$$$ late filing
penalty and a $$$$$ late payment penalty were assessed each time, plus
interest.
Petitioner
had paid its corporate franchise taxes on time or the years previous.
Petitioner
states that it changed its address in XXXXX and never received the
returns. Petitioner reports it is an
inactive XXXXX corporation.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the penalty
associated with the corporate franchise taxes due on the years XXXXX and XXXXX
as Petitioner had knowledge from previous filings that the taxes were due. It
is so ordered.
DATED
this 11th day of September, 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