85-0103 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX                                                                                  )

c/o XXXXX,                                                                :

                                                                                    )

            Petitioner,                                                         :

                                                                                    )           ORDER OF APPROVAL

                                                                                    :           AND DISMISSAL

AUDITING DIVISION OF THE                                )

UTAH STATE TAX COMMISSION                         :           Appeal No. 85-0103

                                                                                    )

            Respondent.                                                     :

_____________________________________

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

FACTS

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

            2. On XXXXX, Respondent prepared an audit report indicating that Petitioner owed an additional tax of $$$$$, a penalty of zero dollars and zero cents, and interest of $$$$$ for a total amount due of $$$$$.

            3. Petitioner filed a Petition for Redetermination on XXXXX and requested an oral hearing on XXXXX.

            4. Petitioner provided further information at the informal conferences with Respondent on XXXXX and XXXXX.  Further information was furnished by Petitioner through Express Mail on XXXXX.

            5. Based on the Petition for Redetermination and further information, Petitioner and Respondent agreed to a Memorandum of Understanding.  This Memorandum of Understanding includes an Amended Sales and Use Tax Assessment Audit Report for the period XXXXX through XXXXX.  The summary of the amended Audit Report lists an additional tax of $$$$$, a penalty of zero dollars and zero cents, and interest of $$$$$, for a total amount due of $$$$$.

ORDER

            1. The Commission hereby approves the Memorandum of Understanding agreed to by Petitioner and Respondent.

            2. The Commission hereby dismisses Appeal No. 85-0103.

            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