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