88-2151 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, : ORDER OF APPROVAL

v. : Appeal No. 88-2151

AUDITING DIVISION, :

STATE TAX COMMISSION OF UTAH, ) AUDIT PERIOD: XXXXX

: THROUGH XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

Petitioner appealed the assessment of tax, penalty and interest on the purchase of a XXXXX boat. The Petitioner and Respondent entered into a compromise whereby the tax and interest was paid and the Commission was requested to waive the penalty. The tax and the interest has been paid. A copy of the Memorandum of Understanding is attached hereto and incorporated herein by reference.

The Tax Commission, after reviewing the evidence and the Memorandum of Understanding finds sufficient reason for waiving of the penalty and, therefore accepts the amounts received for tax and interest as payment in full and waives the penalty in this matter.

DATED this 2 day of February, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner