BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
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