95-0498
Sales Tax
Signed 6-21-95
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 95-0498
:
COLLECTION
DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: Sales Tax
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Settlement Conference
pursuant to the provisions of Utah Code Ann. §59-1-502.5, on XXXXX. Jane Phan, Administrative Law Judge, heard
the matter for and on behalf of the Commission. Present and representing Petitioner by telephone conference call
was XXXXX. Present and representing
Respondent was XXXXX.
Penalties
of $$$$$ and interest of approximately $$$$$ were assessed against Petitioner
relating to sales tax for the XXXXX quarter of XXXXX. Upon Petitioner's request for waiver from the Collection Division
Waiver Unit the penalties were waived. Petitioner requested an appeal of the
interest.
At
the conference the representative for Petitioner explained that their
accountant had already settled the matter to the Petitioner's
satisfaction. Petitioner did not want
to pursue the matter further.
Respondent
recommended that no further action be taken.
DECISION AND ORDER
Based
upon the information presented at the conference, and the records of the Tax
Commission, the Commission dismisses Petitioner's appeal concerning sales tax
for the XXXXX quarter of XXXXX.
This
decision does not limit a party's right to a Formal Hearing. However, this Decision and Order will become
the Final Decision and Order of the Commission unless any party to this case
files a written request within thirty (30) days of the date of this decision to
proceed to a Formal Hearing. Such a
request shall be mailed to the address listed below and must include the
Petitioner's name, address, and appeal number:
Utah State Tax Commission
Appeals Division
210 North 1950 West
Salt Lake City, Utah 84134
Failure
to request a Formal Hearing will preclude any further administrative action or
appeal rights in this matter.
DATED
this 21st day of June, 1995.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^