BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, )
v. ) INFORMAL DECISION
AUDITING
DIVISION OF THE ) Appeal No. 87-0417
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX appeared representing the Petitioner. XXXXX appeared representing the Respondent.
An
amended audit report was prepared and submitted by the Respondent on
XXXXX. The amended audit report was for
$$$$$. The Petitioner's have filed
Chapter 11 Bankruptcy in XXXXX. A plan
was submitted XXXXX. A hearing on that
plan was held. No confirmation of the
plan has been made at this point. The
Petitioner claims an offset of approximately $$$$$ against the assessment for
taxes paid to suppliers.
The
Respondents acknowledge that the tax has been paid and agreed to the claim of
the offset subject to an audit on the invoices to determine the actual tax
paid. A proof of claim is to be
submitted as part of the plan on difference between the audit deficiency and
the credit for taxes paid.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the audit deficiency of $$$$$ shall have a credit applied
against it for taxes paid which shall be verified by audit of the
Respondent. A proof of claim is to
filed as part of the plan in Chapter 11 Bankruptcy for the difference.
DATED
this 14 day of March, 1988.
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