85-0104 - 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. 85-0104

)

Respondent :

_____________________________________

This is an Order of Approval and Dismissal by the Utah State Tax Commission based upon an amended Memorandum of Understanding agreed to by 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. On XXXXX, Petitioner filed a Petition for Redetermination, and on XXXXX, Petitioner requested an oral hearing before the Commission.

4. Based on a review of additional documentation of records furnished by Petitioner, Respondent prepared a Memorandum of Understanding. No agreement was reached on this memorandum.

5. Based on further review of additional documentation furnished by Petitioner, Respondent prepared an amended Memorandum of Understanding. This amended Memorandum of Understanding, dated XXXXX, was agreed to by the Petitioner and Respondent. An Amended Sales and Use Tax Assessment Audit Report for the period XXXXX through XXXXX is included within the Memorandum. 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 amended Memorandum of Understanding agreed to by Petitioner and Respondent.

2. The Commission hereby dismisses Appeal No. 85-0104.

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