BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX
:
Petitioner, : ORDER
:
v. : Appeal No. 92-1665
:
COLLECTION
DIVISION OF THE : Account No.XXXXX
UTAH STATE TAX COMMISSION, : XXXXX
:
Respondent. : 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, onXXXXX. 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
case represents a proposed personal penalty assessment against Petitioner for
taxes withheld from employee wages by a corporation of which Petitioner was an
officer and director, which taxes were not remitted to the Utah State Tax
Commission.
Petitioner
was examined by Respondent and it was determined that Petitioner was an officer
and director, but did not have any control over the bank account, and was
principally a friend of the owners of the business who assisted them in their
bookkeeping. Petitioner testified that
he merely acted as the third party to incorporate the business and to sometimes
assist them with making out the payroll.
However, the petitioner represented that he never prepared tax returns
and was not responsible for such returns, and that he was not a signatory on the
bank account and could not have made out checks to pay such taxes even if he
had been aware of the same.
Respondent
did not dispute the representations of Petitioner, and acknowledged that no
actual assessment had ever been formally proposed against Petitioner.
DECISION AND ORDER
Based
upon the information presented at the conference, the Commission finds that
Petitioner was not responsible for such taxes during the period of the
corporation, and determines that Petitioner was not liable for such taxes.
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 Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner