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