BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : ORDER OF APPROVAL
v. :
COLLECTION
DIVISION, : Appeal No. 87-1296
STATE TAX
COMMISSION OF UTAH ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess a penalty
against Petitioner as an individual in the amount of the total of the sales
taxes and withholding taxes assessed against XXXXX pursuant to Utah Code Ann.
59-10-22 (3)(9) (1953). The periods in
question are from XXXXX. Respondent
assessed the deficiency on XXXXX. An
informal hearing in the above-captioned matter was held on XXXXX, in the
offices of the Utah State Tax Commission.
David J. Angerhofer, Hearing Officer, heard the matter for the
Commission. XXXXX, Attorney at Law,
represented the Petitioner. XXXXX,
Special Assistant Attorney General, represented the Respondent. During the hearing Petitioner and Respondent
stipulated and agreed that Petitioner would pay all tax owing for the last two
quarters (the only two quarters within the three year statute of limitations)
as satisfaction in full of the personal penalty assessment if Petitioner pays
within 30 days. Petitioner did pay
within 30 days.
ORDER
Based
on the foregoing, the Utah State Tax Commission hereby approves the stipulation
reached between Petitioner and Respondent and accepts payment for the last two
quarters of XXXXX as payment in full of the personal penalty assessed against
Petitioner. Respondent is hereby
ordered to adjust its records in accordance with this order of approval.
DATED
this 15 day of January, 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