98-1196
____________________________________
PETITIONER, :
: ORDER
Petitioner, :
: Appeal No.
98-1196
v. : Account No. #####
:
COLLECTION
DIVISION OF : Tax Type: Sales Tax
THE UTAH STATE
TAX )
COMMISSION, : Presiding: Pacheco
:
Respondent. :
_____________________________________
Presiding:
Joe B.
Pacheco, Commissioner
Appearances:
For
Petitioner: PETITIONER
For Respondent: Jan
Sanchez, from the Collections Division
STATEMENT OF THE CASE
This
matter came before the Utah State Tax Commission for an Initial Hearing
pursuant to the provisions of Utah Code Ann. §59-1-502.5, on October 19, 1998.
APPLICABLE LAW
General
powers and duties of the Tax Commission Utah Code Ann.§59-1-210.
Any
taxpayer may file a request for agency action, Petitioning the Commission
for redetermination of a deficiency
Utah Code Ann.§59-1-501.
Petitioner
operated a business in which he was a member of a limited liability
Corporation. All other members of the
corporation withdrew their status as bank signors leaving Petitioner solely
responsible for the liability for payment of approximately $$$$$ in taxes,
penalties and interest which was determined from the true filed returns which
were filed and paid late.
Respondent
pursued collection on the account and
filed a lien against Petitioners home.
Petitioners home was sold and the lien satisfied.
Petitioner
requests that the Collection Division not to pursue him solely for the
delinquent assessment but to pursue the other members of the COMPANY A.
Respondent
is following their routine collection procedures based on a liability arising
from true filed returns. Therefore the
Tax Commission determines that Petitioner has no appealable action since
Petitioner agrees that the liability is correct. The Tax Commission denies Petitioners request and dismisses the
appeal.
DECISION AND ORDER
Based
upon the foregoing, this appeal is dismissed.
DATED
this 29 day of October, 1998.
____________________________________
Joe B. Pacheco
Commissioner
BY ORDER OF THE UTAH STATE TAX COMMISSION.
The
Commission has reviewed this case and the undersigned concur in this decision.
DATED
this 29 day of October, 1998.
Richard B.
McKeown Pam
Hendrickson
Chairman Commissioner
^^