BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: 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.
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
Joe B. Pacheco S. Blaine Willes