91-0467 - Withholding Tax

 

BEFORE THE UTAH STATE TAX COMMISSION

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In Re:                                                                           :           INFORMAL DECISION

XXXXX                                                                                  )           Appeal No. 91-0467

                                                                                    :           Account No. XXXXX

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STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings.  No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

            The tax in question is Petitioner's withholding tax for the fourth quarter of XXXXX.  Petitioner requests waiver of the penalty assessed for late filing of the tax for the period in question because the corporate president and vice president of Petitioner, who are husband and wife, were at the time and continue to be in the midst of an unpleasant divorce.  At the time the return was filed for the period in question, the couple had their records scattered between three different locations, and neither of them was cooperative with the other in any way.  These difficulties caused the return to be filed late for the period in question.

            The Tax Commission finds that there is no cause for waiver of the penalty assessed in this case.  Petitioner is responsible for the actions of its corporate officers who act for and on behalf of Petitioner.  If those officers, because of a belligerent situation in which they have become personally involved, are negligent in the timely filing and payment of Petitioner's tax obligations, Petitioner is responsible for that negligence.

DECISION AND ORDER

            The Tax Commission finds that sufficient cause does not exist to waive the penalty associated with the Petitioner's withholding tax for the fourth quarter of XXXXX.  It is so ordered.

            DATED this 24 day of April, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner