BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1893 & 87-1894
STATE TAX
COMMISSION OF UTAH, ) Acct. Nos. 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 a penalty
against Petitioner as an individual in the amount of the amount of the total of
the sales taxes and withholding taxes assessed against XXXXX for XXXXX. An informal hearing was held on XXXXX, in
the offices of the Utah State Tax Commission.
David J. Angerhofer, Hearing Officer, heard the matter for the Tax
Commission. XXXXX, Attorney at Law,
represented the Petitioner. XXXXX,
Special Assistant Attorney General, represented the Respondent.
Petitioner
testified that she was appointed secretary to XXXXX in XXXXX, and held this
position until XXXXX. Prior to this
time Petitioner had been a purchasing agent for XXXXX and had nothing to do
with the bank accounts of XXXXX.
Petitioner stated that taxes had been paid for all quarters during which
she was secretary with the exception of XXXXX.
XXXXX filed a Chapter 11 bankruptcy in XXXXX.
Respondent
stipulated that Petitioner was not liable for the delinquent taxes for XXXXX
but asserted that Petitioner was still liable for XXXXX. Respondent stated that Petitioner was aware
of the risk that the Tax Commission would not be paid after she left. Petitioner should have paid for XXXXX before
she resigned. Petitioner should have
gotten assurances in writing that the taxes would be paid.
FINDINGS
The
Tax Commission finds that the Petitioner was not a responsible person for
XXXXX. Petitioner resigned on XXXXX,
over a month before the tax was due for XXXXX.
The
Tax Commission also finds that the Petitioner was not a responsible person for
XXXXX. Petitioner was a responsible
person for XXXXX but was prevented by the bankruptcy from paying the Tax
Commission.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that the penalty assessed against the Petitioner as an individual in the amount
of the total of the sales taxes and withholding taxes assessed against XXXXX be
abated in its entirety.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this Decision.
DATED
this 15 day of January, 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