85-0026 SALES

 

 

 

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         )

                                                                                    :           ORDER OF APPROVAL

v                                                                                  )           AND DISMISSAL

                                                                                    :

AUDITING DIVISION OF THE                                )

UTAH STATE TAX COMMISSION,                        :           Appeal No. 85-0026

                                                                                    )

            Respondent.                                                     :

_____________________________________

            This is an Order of Approval and Dismissal by the Utah State Tax Commission based upon a Memorandum of Understanding agreed to by XXXXX. (Petitioner) and the Auditing Division of the State Tax Commission (Respondent).

FACTS

            1. The audit period in question is from XXXXX through XXXXX.

            2. On XXXXX, Petitioner filed a Petition for Redetermination to appeal the audit deficiency of Respondent dated XXXXX.

            3. Based on the Petition for Redetermination and further information presented at an informal conference with Petitioner, Respondent prepared a Memorandum of Understanding dated XXXXX.  Both Petitioner and Respondent agreed to this Memorandum of Understanding.  This Memorandum included an Amended Sales and Use Tax Assessment Audit Report for the period XXXXX through XXXXX.  The summary lists an additional tax of $$$$$, a penalty of $$$$$, and interest of $$$$$ for a total amount due of $$$$$.  The Amended Report deleted one item determined to be nontaxable, reduced the penalty because of a misunderstanding which had existed between Petitioner and Respondent with regard to proper reimbursement and reporting of applicable sales and use taxes, and updated interest to XXXXX.

ORDER

            1. The Commission hereby approves the Memorandum of Understanding dated XXXXX.

            2. The Commission hereby orders that the Petition for Redetermination, Tax Appeal No. 85-0026, be dismissed.

            DATED this 11 day of March, 1986.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

Mark K. Buchi                                                             R. H. Hansen

Chairman                                                                      Commissioner

Roger O. Tew                                                              Joe B. Pacheco

Commissioner   Commissioner