85-0510 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         )

                                                                                    :           FORMAL DECISION

v.                                                                                 )

                                                                                    :

COLLECTION DIVISION OF THE                          )           Appeal No. 85 0510

STATE TAX COMMISSION OF UTAH,                  :           Acct. No. XXXXX

                                                                                    )

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            By letter dated XXXXX, Petitioner was notified by XXXXX, Tax Appeals Supervisor, that a Formal Hearing on the above matter was scheduled for XXXXX, at 3:30 p.m. in Room 504 of the Heber M. Wells Office Building.  The Petitioner did not appear for that hearing.  By certified letter dated XXXXX, XXXXX notified Petitioner that pursuant to Rule A12-01-1:5(6), she had ten days from the date of the letter to show cause why her Petition for Formal Hearing should not be dismissed for failure to appear at the scheduled Formal Hearing.  Petitioner failed to respond.

DECISION AND ORDER

            Based on the foregoing facts, it is the Decision and Order of the Utah State Tax Commission that Petitioner's Petition for Formal Hearing be dismissed for failure to appear at the scheduled hearing.  Accordingly, Petition for Redetermination of penalty and interest assessment is denied pursuant to the Informal Decision in this case dated XXXXX.

            DATED this 22 day of March, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner