87-1044 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           FINDINGS OF FACT,

                                                                                    :           CONCLUSIONS OF LAW

v.                                                                                 :           AND FINAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1044

            UTAH STATE TAX COMMISSION,            :           Acct. No. XXXXX

            Respondent.                                                     :

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STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for a formal hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX appeared representing the Petitioner.  Based upon the evidence and arguments presented at the hearing the Tax Commission makes its

FINDINGS OF FACT

            1. Petitioner terminated his business in XXXXX.

            2. Prior to the termination of the business the Petitioner was audited by the Utah State Tax Commission.

            3. As a result of the audit Petitioner was notified that he had a $$$$$ credit.

            4. Petitioner took that credit against his final return.

            5. XXXXX, Petitioner was given notice of a deficiency of $$$$$.  On XXXXX, Petitioner was given notice of a deficiency of $$$$$.  Thereafter various notices were sent to the Petitioner ranging from $$$$$ to $$$$$.

            6. Petitioner attempted on several occasions to rectify the situation with the Tax Commission.

            7. Petitioner eventually paid the sum of $$$$$.

            8. The problems and discrepancy has arisen due to a revocation of the credit previously granted as a result of the audit.

FINAL DECISION

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that account No. XXXXX be terminated and that any balances due by the Petitioner be waived.

            DATED this 29 day of April, 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