85-0079 - Income

 

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