86-1512 - Sales & Use

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

Petitioner, :

v. : ORDER OF APPROVAL

:

AUDITING DIVISION OF, :

UTAH STATE TAX COMMISSION, : Appeal No. 86 1512

: Account No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This is an appeal to the Utah State Tax Commission from a sales and use tax audit prepared by the Auditing Division of the Utah State Tax Commission (Respondent) for the period XXXXX through XXXXX. Petitioner asserted that tax had been assessed improperly on certain purchases made.

Petitioner and Respondent subsequently reached a memorandum of understanding based on a second amended audit report which was prepared as a result of the Petition for Redetermination and additional information furnished by the Petitioner. The second amended audit report assessed an additional tax of $$$$$ and interest of $$$$$ for a total amount due of $$$$$. After a credit for payment of $$$$$ and a credit for interest of $$$$$, the total amount due was $$$$$. Petitioner paid this amount with check No. XXXXX dated XXXXX.

ORDER

The Tax Commission, after reviewing the memorandum of understanding, hereby accepts this memorandum of understanding in lieu of a formal hearing and finds no remaining deficiency for sales and use tax account No. XXXXX for the period XXXXX through XXXXX.

The Auditing Division of the Utah State Tax Commission is hereby directed to adjust its records in accordance with this Order of Approval.

DATED this 5 day of August, 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