95-0645
Income Tax
Signed 10/11/95
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 95-0645
:
AUDITING
DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: Income Tax
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Prehearing Conference
on XXXXX. At the request of the parties
the Prehearing Conference was converted to the Formal Hearing in this matter
because the parties had come to an agreement which they wanted to enter into
the record. Jane Phan, Administrative Law Judge, heard the matter for and on
behalf of the Commission. Present and
representing Petitioner were XXXXX. Present and representing Respondent were
XXXXX, Assistant Attorney General, and XXXXX of the Auditing Division.
Petitioner
had filed the Petition for Redetermination following Respondent's assessment of
additional income tax, penalties and interest for the tax years XXXXX and
XXXXX.
At
the hearing Petitioner agreed to pay the additional tax assessment and updated
interest which was roughly calculated to equal approximately $$$$$. Respondent agreed to waiver of the penalties
for both years at issue which equalled a total of $$$$$.
DECISION AND ORDER
Based
upon the agreement of the parties presented at the hearing the Tax Commission
affirms the Statutory Notices for the tax years XXXXX and XXXXX to the extent
they pertain to the additional tax assessment and interest but waives the
penalties assessed for these years.
DATED
this 11th day of October, 1995.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco Alice
Shearer
Commissioner Commissioner
NOTICE: You have twenty (20)
days after the date of a final order to file a Request for Reconsideration with
the Commission. If you do not file a
Request for Reconsideration with the Commission, you have thirty (30) days
after the date of a final order to file a.) a Petition for Judicial Review in
the Supreme Court, or b.) a Petition for Judicial Review by trial de novo in
district court. (Utah Administrative
Rule R861-1A-5(P) and Utah Code Ann. §§59-1-601(1),63-46b-13 et. seq.)
^^