85-0507 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

:

Petitioner, )

: Informal Decision

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 85-507

STATE TAX COMMISSION OF UTAH, : Acct. No. XXXXX

)

Respondent. :

_____________________________________

STATEMENT OF CASE

This matters come before the Tax Commission on a Motion for Reconsideration filed on behalf of the Petitioner by XXXXX. The Motion for Reconsideration requests a review of the assessment of penalties as calculated by the Respondent. The contention of the Motion for Reconsideration is that the penalties were improperly calculated. A revised sales tax summary was presented with the Motion for Reconsideration.

Based upon the information and the reasons set forth in the Petitioner's Motion for Reconsideration dated XXXXX, the Commission hereby grants Petitioner's Motion for Reconsideration and orders an adjustment of the penalty and interest amount for sales tax for the tax years XXXXX, XXXXX, and XXXXX. The adjustment shall reflect the actual amount due from the Petitioner as determined here in.

The Commission determines that the actual amount of interest due from the Petitioner is $$$$$ and that the actual amount of penalties due from the Petitioner is $$$$$.

The Commission hereby orders to remit forthwith to the State Tax Commission of Utah a check in the total amount of $$$$$. To discharge Petitioners actual liabilities determined here and for penalties and interest on the aforementioned sales taxes.

DATED this 11 day of March, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner