BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION DIVISION
OF THE : Appeal No. 86 0418
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 withholding tax account No. XXXXX for all four quarters of
XXXXX. Petitioner waived its right to
an oral hearing. Therefore, the
Commission decides this matter based on the materials in the file.
The
tax for all four quarters of XXXXX was paid on XXXXX. Respondent assessed a
total penalty of $$$$$ and interest of $$$$$ as of XXXXX.
Petitioner
stated that it hired a bookkeeper in XXXXX, and that she was initially very
efficient. Petitioner discovered later
that she defrauded the company of $$$$$ and that the IRS will probably charge
her with six counts of felony tax fraud.
The bookkeeper prepared erroneous tax returns.
FINDINGS
Due
to the special circumstances of this case, the Commission waives the penalty
for the four quarters of XXXXX.
Interest
was properly assessed since the Tax Commission was denied the use of the money
during this period.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that penalty on
withholding tax account No. XXXXX for the four quarters of XXXXX be waived.
The
assessment of interest by the Collection Division of the Utah State Tax
Commission is affirmed.
The
Collection Division is hereby ordered to adjust its records in accordance with
this decision.
DATED
this 9 day of December, 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