BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, : ORDER
v. :
:
AUDITING
DIVISION OF THE : Appeal No. 88-2152
UTAH STATE TAX COMMISSION :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Petitioner's
petition for agency action arising from an assessment of a sales tax deficiency
assessed against the Petitioner by the Auditing Division.
Prior
to formal hearing on the matter, the parties entered into a settlement whereby
the Petitioner agreed to pay the tax deficiency and any applicable
interest. In exchange, the Auditing
Division has agreed to request and recommend a waiver of the penalty assessed.
The
basis for the Respondent's recommendation is that insufficient evidence exists
which would support their assessment of a XXXXX penalty for an alleged intent
to evade the tax due.
ORDER
Based
upon the foregoing, the Tax Commission finds sufficient cause exists which
would justify a waiver of the penalty associated with the sales tax deficiency
against the Petitioner for the period XXXXX through XXXXX.
DATED
this 27 day of September, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner