87-1296 - Sales

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