Facts
The [X. AG] , a small business with three people, was discretionarily assessed for the canton and the federal government for the tax year 2007 on June 2, 2009. The [X. AG] filed an objection against this assessment on July 8, 2009, and submitted its tax return at the same time. The cantonal tax administration informed the [X. AG] that the objection could not be considered because it was filed late. The [X. AG] claimed that the ruling was wrongly served on it and not on its representative, the [Z. AG] . The Administrative Court of the Canton of Schwyz dismissed the appeal.
The [X. AG] requests the Federal Court to revoke the decision of the Administrative Court of the Canton of Schwyz of September 16, 2010, as well as the underlying decision of the Tax Appeals Commission of the Canton of Schwyz and the discretionary assessment of the cantonal administration, and to assess it for state and municipal taxes as well as for direct federal tax for the tax period 2007 with a taxable net income of CHF 3,500 and a taxable capital of CHF 200,000.
Considerations
The Federal Court examines whether the [X. AG] 's objection was filed on time. The appellant argues that the service of the discretionary assessment and the previous reminders were defective because they were served on its representative and not on it. However, the Federal Court finds that the tax administration has established a basis of trust by granting the representative's requests for extension of time, but that the appellant, as the direct addressee of the rulings, has failed to take…