BEFORE THE UTAH STATE TAX COMMISSION
_____________________________________
XXXXX, )
:
Petitioner, )
: DECISION
FROM
v. ) INFORMAL HEARING
:
AUDIT DIVISION
OF THE )
UTAH STATE TAX
COMMISSION, : Appeal No. 85-52-0079
)
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX, at the hour of 11:00 a.m. The Hearing Officer, James E. Harward heard
the matter for and in behalf of the Utah State Tax Commission. The Petitioner was present representing
himself. The Audit Division was
represented by XXXXX, Assistant Attorney General, XXXXX and XXXXX.
At
the outset of the case, the Petitioner was advised of his burden of proof and
the requirement that he present evidence sufficient to shift that burden of
proof to the Audit Division. The
Petitioner stated that he was unprepared to say anything and would present no
evidence at that time. The Petitioner
was allowed ten (10) days within which to submit documentation and evidence in
support of his case.
The
Assistant Attorney General was given five (5) days from the receipt of those
documents to respond if appropriate.
As
of the date of this order, there has been no documentation supplied to the
Audit Division, the Appeals Section, or the Assistant Attorney General in this
matter.
DECISION AND ORDER
Based
upon the lack of any information or any testimony or evidence given at the
Informal Hearing, it is the Decision of the Utah State Tax Commission that the
Petitioner has failed to bear his burden of proof. The Petitioner presented no evidence upon which the Commission
may make a determination. Therefore,
the Notice of Assessment and deficiency as issued by the Audit Division of the
State Tax Commission is affirmed.
DATED
this 13 day of November, 1985
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
Mark K.
Buchi Gary
C. Cornia
Commissioner Commissioner