BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : ORDER
:
: Appeal No.
89-1440
COLLECTION DIVISION
OF THE :
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
The
above-captioned matter involved an appeal to the Utah State Tax Commission from
a determination by Respondent concerning penalty and interest assessments on
Petitioner's sales tax liability incurred from XXXXX to XXXXX.
Petitioner
and Respondent have agreed to the following facts:
Petitioner
was under the erroneous impression that XXXXX was collecting and remitting the
sales taxes for certain concerts held there by Petitioner, as had other places
where Petitioner had previously held concerts.
This was an unintentional oversight and Petitioner rectified the problem
as soon as possible and was cooperative during the course of the audit. Based upon the facts, Petitioner and
Respondent agreed that the penalty assessment of $$$$$ would be reduced by
$$$$$ to $$$$$ and that the interest assessment of $$$$$ would be reduced by $$$$$
to $$$$$. This leaves a total liability
after deducting previous credits of $$$$$.
XXXXX dollars of this amount has been paid before XXXXX, and the
remaining balance will be paid on or before XXXXX. The Tax Commission finds that this is appropriate in this case.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the penalty and interest assessments be adjusted according to
the agreement between the parties as indicated above.
DATED
this 28TH day of AUGUST, 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