89-2306 - Withholding

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX, ) STIPULATION,

: RECOMMENDATION

: AND ORDER

Petitioner, :

v. : Appeal No. 89-2306

AUDITING DIVISION, UTAH STATE : Audit Period

TAX COMMISSION, : XXXXX

Respondent. :

_____________________________________

Petitioner, XXXXX, and Respondent, Auditing Division of the Utah State Tax Commission ("Auditing Division"), hereby stipulate and recommend as follows:

1. The Auditing Division issued audit deficiency assessments in this matter against XXXXX on or about XXXXX.

2. XXXXX timely filed Petitions for Predetermination and Requests for Agency Action for each of the foregoing audit deficiency assessments except the fifth and sixth (which were issued less than thirty days ago).

3. XXXXX and the Auditing Division desire to compromise and settle the sixth amended audit deficiency assessment for the amount of $$$$$, which will settle all claims by the Utah State Tax Commission against XXXXX for mineral production withholding taxes for the period of the audit (XXXXX through XXXXX).

RECOMMENDATION

WHEREFORE, XXXXX and the Auditing Division recommend that the Tax Commission accept $$$$$ in complete and full satisfaction of the sixth amended audit deficiency assessment.

AUDITING DIVISION, UTAH STATE TAX COMMISSION

By: XXXXX

Its Director, Auditing Division

DATED this XXXXX day of XXXXX.

XXXXX

XXXXX

XXXXX of and for XXXXX, Attorneys for XXXXX

DATED this XXXXX day of XXXXX.

ORDER

Based upon the foregoing Stipulation and Recommendation, and being fully advised in the premises, it is hereby

ORDERED that:

1. The Stipulation and Recommendation of XXXXX and the Auditing Division is approved;

2. The sixth amended audit deficiency assessment in this matter is satisfied in full by XXXXX's payment of $$$$$ to the Tax Commission, the receipt of which is hereby acknowledged; and

3. XXXXX's Petition(s) for Redetermination and Request(s) for Agency Action in this matter are dismissed with prejudice.

DATED this 7 day of June, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen, Chairman Joe B. Pacheco, Commissioner

Roger O. Tew, Commissioner G. Blaine Davis, Commissioner

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