BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
XXXXX, : Appeal No. 93-1723
: 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. As provided for by Utah Code Ann. '63-46b-5, this decision is based upon information contained in the Tax Commission's file.
The parties agree that Petitioner filed its XXXXX corporate franchise tax return on XXXXX without any payment included.
Petitioner explained that it forgot the minimum tax requirement of $$$$$ because Petitioner did not have any taxable income in XXXXX.
In prior years, Petitioner has always paid the $$$$$ minimum tax. In XXXXX, however, Petitioner failed to pay the minimum tax until notified by the Commission and was assessed a $$$$$ penalty. This penalty was later waived.
Petitioner is seeking a waiver of the $$$$$ negligence penalty for failure to pay for XXXXX.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the corporate franchise tax due on the tax year XXXXX since the Commission has waived this same penalty once before. Interest is not waived. It is so ordered.
DATED this 31st day of January, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861-5A-1(p) and Utah Code Ann. '63-46b-14(3)(a).