BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0221
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on individual income tax account No. XXXXX for the tax year
XXXXX. An Informal Hearing was held on
XXXXX in the offices of the Utah State Tax Commission. James E. Harward, Hearing Officer, heard the
matter for the Tax Commission. XXXXX
represented herself. Respondent did not
appear.
Petitioner
stated that she was an employee of XXXXX from XXXXX to XXXXX. For XXXXX and XXXXX XXXXX had withheld
taxes, but did not withhold any taxes for the tax year XXXXX, in spite of
Petitioner's request for XXXXX to withhold taxes. Petitioner stated that the position of XXXXX is that XXXXX needed
to pay bills, obligations, and other taxes first before withholding taxes from
Petitioner's account. The tax due and
owing for the tax year XXXXX was $$$$$.
Petitioner obtained a loan in June of XXXXX and paid the tax on June 7,
XXXXX. Respondent then assessed a
penalty of $$$$$ and interest of $$$$$ for a total balance due of $$$$$. Petitioner requests a waiver of the penalty
and interest.
FINDINGS
XXXXX
was required to deduct and withhold taxes from Petitioner's wages. Utah Code Ann. § 59-14A-44(1) (1953).
XXXXX, not Petitioner, was liable to the Tax Commission for the payment
of the tax:
The
employer is liable to the tax commission for the payment of the tax required to
be deducted and withheld under this chapter, and the employee is not thereafter
liable for the amount of any such payment. Section 59-14A-44(4).
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner be
assessed the late filing fee of $$$$$ only.
The Commission finds that even under the Petitioner's circumstances an
extension could have been requested; therefore, the imposition of the late
filing penalty.
DATED
this 15 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner