03-0036

Sales & Withholding

Signed 4/1/03

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, ) ORDER

)

Petitioner, ) Appeal No. 03-0036

)

v. ) Account Nos. Sales Tax No. #####

) Withholding Tax No. #####

TAXPAYER SERVICES DIVISION ) Tax Type: Sales & Withholding

OF THE UTAH STATE TAX )

COMMISSION, ) Tax Periods: 10/01- 03/02 &

) 04/01-03/02

Respondent. ) Judge: Davis

_____________________________________

Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: PETITONER REP

For Respondent: Mr. Gale Francis, Assistant Attorney General

Ms. Sandy Iwasaki, from the Taxpayer Services Division

Mr. Thomas Smith, from the Taxpayer Services Division

STATEMENT OF THE CASE

This matter came before the Utah State Tax Commission for an Initial Hearing, pursuant to the provisions of Utah Code Ann. '59-1-502.5 on March 17, 2003.

Respondent made a personal penalty assessment against Petitioner for sales and withholding tax due from COMPANY.

Petitioner appealed the assessment, primarily because there were some items which were not correct because the returns for those periods had not been filed. However, those returns have now been filed, and the assessment has been modified to adjust for the actual returns. Based thereon, Petitioner, by and through his attorney, agreed that the current balance due for both sales and withholding taxes would be $$$$$, and Petitioner and his counsel agreed to the imposition of the personal penalty assessment against Petitioner in that amount.

APPLICABLE LAW

Utah Code Ann. §59-1-302(2) provides as follows:

"(2) Any person required to collect, truthfully account for, and pay over any tax listed in subsection (1) who willfully fails to collect the tax, fails to truthfully account for and pay over the tax, or attempts in any manner to evade or defeat any tax or the payment of the tax, shall be liable for a penalty equal to the total amount of the tax evaded, not collected, not accounted for, or not paid over. This penalty is in addition to the other penalties provided by law."

DECISION AND ORDER

Based upon the foregoing, the Commission hereby affirms the personal penalty assessment against Petitioner, based upon Utah Code Ann. §59-1-302, in an amount of $$$$$. It is so ordered.

This decision does not limit a party's right to a Formal Hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

210 North 1950 West

Salt Lake City, Utah 84134

Failure to request a Formal Hearing will preclude any further appeal rights in this matter.

DATED this 1^st day of April , 2003.

______________________________

G. Blaine Davis

Administrative Law Judge

BY ORDER OF THE UTAH STATE TAX COMMISSION.

The Commission has reviewed this case and the undersigned concur in this decision.

DATED this 1^st day of April , 2003.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner