01-1853

Income Tax

Signed 1/27/02

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, )

) ORDER

Petitioner, )

) Appeal No. 01-1853

v. ) Account No. #####

)

AUDITING DIVISION OF ) Tax Type: Income Tax

THE UTAH STATE TAX ) Tax Year: 1997

COMMISSION, )

)

Respondent. ) Judge: Davis

_____________________________________

Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: Petitioner

For Respondent: Mr. Gale Francis, Assistant Attorney General

Mr. Dan Engh, from the Auditing Division

Ms. Brenda Salter, from the Auditing Division

STATEMENT OF THE CASE

This matter came before the Utah State Tax Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. '59-1-502.5, on October 31, 2002.

Respondent made an audit assessment against Petitioner for her 1997 Individual Income Tax Return based upon information received from the Internal Revenue Service.

At the first session of the Initial Hearing, Petitioner was present and represented that she would file an amended income tax return. That first hearing was held on August 21, 2002. By the time of the continued Initial Hearing on October 31, 2002, Petitioner had not yet filed such an amended return and did not appear at the hearing to explain further or to present any further evidence regarding the audit assessment made by Respondent.

APPLICABLE LAW

In any proceeding before the Utah State Tax Commission, the burden of proof is upon the Petitioner to establish that an assessment made by the Division is not correct. (Utah Code Ann. §59-10-543.)

DECISION AND ORDER

Based upon the foregoing, the Commission hereby determines that Petitioner has failed to meet her burden of proof to establish that the assessment made by the Division was not appropriate, and has not presented any evidence to that issue. Accordingly, the Petition for Redetermination is hereby denied and the audit assessment is sustained. It is so ordered.

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 27^th day of January , 2002.

_______________________________

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 27^th day of January , 2002.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner