BEFORE THE UTAH STATE TAX COMMISSION
v. : ORDER
: Appeal No. 89-1440
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Account No. XXXXX
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
Joe B. Pacheco G. Blaine Davis