BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : ORDER OF APPROVAL
v. :
AUDITING
DIVISION, : Appeal No. 87-0145
STATE TAX
COMMISSION OF UTAH ) Account No. XXXXX
Respondent. :
_____________________________________
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:
SUMMARY
ADDITIONAL TAX PENALTY INTEREST TOTAL
$$$$$ $$$$$ $$$$$ $$$$$
TOTAL
AMOUNT DUE $$$$$
Petitioner
signed the memorandum of understanding on XXXXX.
ORDER
The
Tax Commission, after reviewing the memorandum of understanding, hereby accepts
this memorandum of understanding in lieu of a Formal Hearing and finds the
total amount due for the period XXXXX, through XXXXX, to be $$$$$, 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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
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