BEFORE THE STATE TAX COMMISSION OF UTAH
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
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.
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
Joe B. Pacheco G. Blaine Davis