BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : ORDER OF APPROVAL
AUDITING DIVISION, : Appeal No. 87-0145
STATE TAX COMMISSION OF UTAH ) Account No. XXXXX
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission from an audit conducted by the Auditing Division of the Utah State Tax Commission (Respondent) for the period XXXXX, through XXXXX. Petitioner contested several items in the audit. Respondent subsequently filed a memorandum of understanding with the Tax Commission on XXXXX. This memorandum of understanding stated that "Petitioner's agreement and payment will not jeopardize its right to request a refund for items it may find to be tax exempt, so long as the audit assessment remains within the statute." The memorandum also included an amended audit report for the period in question, a summary of which is as follows:
ADDITIONAL TAX PENALTY INTEREST TOTAL
$$$$$ $$$$$ $$$$$ $$$$$
AMOUNT DUE $$$$$
Petitioner signed the memorandum of understanding on XXXXX.
The Tax Commission, after reviewing the memorandum of understanding, hereby accepts this memorandum of understanding in lieu of a Formal Hearing and finds the total amount due for the period XXXXX, through XXXXX, to be $$$$$, as summarized above.
The Auditing Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this Order of Approval.
DATED this 2 day of July, 1987.
BY ORDER OF THE STATE TAX COMMISSION
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis