BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0401
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Tax Commission on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Tax
Commission. XXXXX appeared representing
the Petitioner.
For
the calendar year XXXXX, and employee embezzled approximately $$$$$ from the
Petitioner by altering financial records.
This embezzlement created an extremely tight cash flow. In addition, the altered financial records
caused substantial problems in completing tax returns. The Petitioner provides care to elderly in
six nursing homes in XXXXX County. The
primary responsibility is (1) the nursing care and, (2) untangling the
financial mess created by the embezzlement.
The
employee embezzled the funds by writing checks to himself and depositing the
checks, then altering the bank and financial statements to cover up the theft
of the money.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty in this matter be waived.
DATED
this 12 day of November, 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