BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
) STIPULATION,
SETTLEMENT
) PROPOSAL
AND ORDER
Petitioner, )
)
vs. ) Case No. 85-0119
)
AUDITING
DIVISION, UTAH STATE )
COMMISSION, )
)
Respondent. )
_____________________________________
The
Petitioner, XXXXX ("XXXXX"), and the Respondent, Auditing Division,
hereby recommend that the Tax Commission approve the Stipulation and Settlement
reached herein and enter its order authorizing and directing a refund of sales
taxes, interest and penalty, together with interest thereon, in the total
amount of $$$$$ to XXXXX.
STIPULATION OF FACTS
1.
The Auditing Division issued a Statutory Notice of Deficiency against XXXXX on
XXXXX for the audit period XXXXX On
XXXXX, the Auditing Division issued an amended audit report and on XXXXX, the
Auditing Division issued a second amended audit report, assessing a total of
$$$$$ against XXXXX, which included $$$$$ in tax, $$$$$ in penalty and $$$$$$
in interest.
2.
XXXXX filed a timely Petition for Redetermination of the Statutory Notice of
Deficiency.
3.
On XXXXX, XXXXX paid a total assessment of $$$$$ to the Tax Commission,
including $$$$$ in tax, $$$$$ in penalty and $$$$$$ in interest under protest
in order to stop incurring additional interest expense."
4.
XXXXX filed an Amended Petition for Redetermination on XXXXX claiming
entitlement to a refund of all tax, penalty and interest paid under protest,
together with interest thereon, from XXXXX.
5.
On XXXXX, XXXXX filed an action against the Utah State Tax Commission, entitled
XXXXX v. State Tax Commission of Utah, XXXXX in the Tax Division of the Third
Judicial District Court for Salt Lake County, State of Utah to recover sales
taxes, interest and penalty paid under protest. On XXXXX, the Tax Commission signed a Stipulation that action No.
XXXXX could be held in abeyance until disposition of XXXXX's action against
XXXXX and XXXXX in XXXXX v. XXXXX and XXXXX, XXXXX, then pending in the Third
Judicial District Court for XXXXX
County.
6.
Action XXXXX has been settled and dismissed.
SETTLEMENT PROPOSAL
7.
In settlement of XXXXX's Petition for Redetermination herein, and without
either party admitting liability, XXXXX and the Auditing Division recommend
that the Tax Commission approve a refund to XXXXX in the amount of $$$$$
calculated as follows:
(a)
recomputation of taxes on the purchase price of tangible personal property sold
by XXXXX to exclude sales or use taxes in the purchase price.
(b)
recomputation of taxes according to appropriate rates as specified in Utah Code
Ann. § 59-16-5(k) (Supp. 1985).
(c)
refund of the penalty; and
(d)
interest on items (a)(b) and (c) at 12% from XXXXX to XXXXX.
8.
The calculations for this recommended settlement are shown in the schedule
attached As Exhibit 1.
9.
As a further condition to this Settlement, XXXXX will file a voluntary
dismissal in Action no. XXXXX, XXXXX v. State Tax Commission of Utah, upon
entry of the Order herein.
DATED this 14 day of
February, 1990.
of XXXXX
Attorneys for
Petitioner
DATED this 14 day of
February, 1990
XXXXX
Assistant Attorney
General
Attorney for
Respondent
ORDER
Based
upon the foregoing Stipulation and Settlement Proposal, and being fully advised
in the premises, it is hereby ORDERED that:
1.
The proposed settlement is approved;
2.
The Auditing Division is directed to process a refund to XXXXX in the amount of
$$$$$.
3.
XXXXX's Petition for Redetermination is dismissed upon XXXXX's receipt of the
refund herein ordered, and the filing of a voluntary dismissal in XXXXX v.
State Tax Commission of Utah, No. XXXXX, pending in the Third Judicial District
Court.
DATED
this 16 day of February, 1990.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner