92-1664 - Withholding

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner, :

:

: ORDER

: Appeal No. 92-1664

COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, :

:

Respondent. :

: XXXXX

: Tax Type: Personal Penalty

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Prehearing Conference, which was converted to a Settlement Conference pursuant to the provisions of Utah Code Ann. 59-1-502.5, on XXXXX. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was XXXXX. Present and representing Respondent was XXXXX of the Collection Division.

This appeal was based upon a proposed personal penalty assessment which had been discussed and had been considered being made against the petitioner on the basis of withholding taxes which were not paid to the State of Utah by a corporation of which XXXXX was an officer and director. However, the personal penalty assessment was never made by Respondent, and Petitioner represented that he had originally resigned from the corporation in XXXXX and had left his son in charge, who had later sold it to another individual. When the company thereafter failed, Petitioner was involved for a very brief period in trying to make the company successful prior to the time it filed bankruptcy. However, Petitioner was not involved in the company during the period for which the personal penalty had at one point been considered.

Accordingly, the respondent represented that no personal penalty assessment had ever been filed, and that it did not have any information to substantiate that Petitioner would have been responsible for any such withholding taxes of the corporation.

DECISION AND ORDER

Based upon the information presented at the conference, the Commission finds that the filing of the Petition was premature, and that since there is no issue between the parties at this time, the Petition should be dismissed. This appeal is therefore dismissed. This decision does not limit a party's right to a formal hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

210 North 1950 West

Salt Lake City, Utah 84134

Failure to request a Formal Hearing will preclude any further administrative action or appeal rights in this matter.

DATED this 6 day of January, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Joe B. Pacheco

Chairman Commissioner

Alice Shearer Roger O. Tew

Commissioner Commissioner