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STEVENSON v. TAX COM'N, TAXPAYER SERVICES

No. 20030748-CA.

112 P.3d 1232 (2005)

2005 UT App 179

Eric STEVENSON, Petitioner, v. TAX COMMISSION, TAXPAYER SERVICES DIVISION, Respondent.

Court of Appeals of Utah.

April 14, 2005.

Attorney(s) appearing for the Case

Noel S. Hyde, Ogden, for Petitioner.

Mark L. Shurtleff, Attorney General, and Gale K. Francis, Assistant Attorney General, Salt Lake City, for Respondent.

Before Judges BILLINGS, BENCH, and JACKSON.

OPINION

JACKSON, Judge:

¶ 1 Eric Stevenson appeals the Utah Tax Commission's (Commission) personal penalty assessment for failure to collect, truthfully account for, and pay the withholding taxes owed by Tower Communications, Inc. (Tower) for the second, third, and fourth quarters of 2000 under Utah Code section 59-1-302. See Utah Code § 59-1-302(2) (1994). We reverse and remand.

BACKGROUND

¶ 2 In 1999 Stevenson, Brett...

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