97-1585
____________________________________
PETITIONER, :
: ORDER
Petitioner, :
: Appeal No.
97-1585
v. : Account No. #####
:
AUDITING
DIVISION OF THE : Tax Type: Sales Tax
UTAH STATE TAX COMMISSION, :
STATE OF UTAH, : Presiding: Davis
:
Respondent. :
_____________________________________
Presiding:
G. Blaine Davis,
Administrative Law Judge
Appearances:
For
Petitioner: NAME
For
Respondent: Mr.
Barry Vincent and Mr. Richard Lewis, from the Auditing Division
STATEMENT OF THE CASE
This
matter came before the Utah State Tax Commission for a Status Conference and
was therein converted to an Initial Hearing to be conducted pursuant to the
provisions of Utah Code Ann. §59-1-502.5, on July 16, 1998.
Respondent
made an audit assessment in this matter, and has since amended or revised its
audit determination. Petitioner has
apparently agreed with the amended or revised audit determination and has paid the
full amount due thereon, although Petitioner has not signed or returned the
memorandum of understanding which was provided with the amended audit. However, both parties agree that there are
no further issues remaining in this case.
DECISION AND ORDER
Based
upon the foregoing, the Commission hereby sustains the determination made by
Respondent in its amended or revised audit, and further determines that said
amount has been paid by Petitioner and that there are no further issues
remaining in this case. Accordingly,
this appeal is hereby dismissed.
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 appeal rights in this
matter.
DATED this 14 day of
August, 1998.
G. BLAINE DAVIS
Administrative Law
Judge
BY ORDER OF THE UTAH STATE TAX COMMISSION.
The
Commission has reviewed this case and the undersigned concur in this decision.
DATED
this 14 day of August, 1998.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Pam
Hendrickson
Commissioner Commissioner
^^