BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1011
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for formal hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX appeared representing the Petitioner. Petitioner requested a waiver of the penalty
and interest associated with the withholding tax No. XXXXX for the XXXXX. Based
upon the evidence and arguments presented at the hearing the Tax Commission
makes its
FINDINGS OF FACT
1.
Petitioner is a practicing medical doctor.
2.
Petitioner has a withholding tax account No. XXXXX with the Utah State Tax
Commission.
3.
For the XXXXX, Petitioner was approximately three months late in the filing and
payment.
4.
The return was timely and properly prepared by the Petitioner's accounting
firm.
5.
The accounting firm presented to the Petitioner's secretary the appropriate
return.
6.
The secretary did not have the authority to write out a check in the amount of
the outstanding liability on the return.
7.
The return was left with the secretary for the purpose of having it mailed with
a check to the Tax Commission upon receiving authorization or upon the
Petitioner signing the check.
8.
The return was actually maiLed by the Tax Commission. However, the return was without funds.
9.
The Petitioner had the duty and responsibility to see that his tax matters
including the payment of the liability were handled.
10.
The petitioner, although his accountant had timely and properly prepared the return,
was not available to make the payment as required with return.
11.
The Petitioner was negligent in his failure to properly oversee and take care
of the tax matters even those who were designated to do so had timely and
properly done the things that they were required to do.
CONCLUsIONS OF LAW
Utah
Code requires the assessment of a penalty for the late payment. The Tax
Commission has properly assessed a penalty pursuant to the Utah Code as it
relates to the payment of the XXXXX withholding tax approximately three months
late.
FINAL DECISION
Based
upon the for going, it is the decision and order of the Utah State Tax
Commission that the penalty and interest be affirmed.
DATED
this 23 day of February, 1988.
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