86-0253 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX                                                                                  )

                                                                                    :

            Petitioner,                                                         )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No.      86 0253 to 0254

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

                                                                                    :           XXXXX

            Respondent.                                                     )

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STATEMENT OF CASE

            An Informal Hearing was scheduled on XXXXX.  Petitioners did not appear.  Thereafter, an order to show cause was issued giving the Petitioner ten days to show cause why the matter should not be dismissed for failure to appear.  The ten days lapsed and a dismissal order was issued on October 7, XXXXX.  On June 1, XXXXX, the Tax Commission received a letter dated XXXXX, requesting a reopening of the appeals on the grounds that a partner was "told by telephone that a personal appearance was not necessary."

DECISION AND ORDER

            The Tax Commission after the reviewing the file and noting that the Petitioners latest request is over eight months after the order of dismissal was issued, finds that there has been insufficient grounds upon which the Commission feels that the matter should be reopened at this late date.  In making this decision the Commission notes that the Petitioner had ten days after the failure to appear to show cause why the matter should not be dismissed.  At that time the matter should have been brought to the attention of the Tax Commission regarding any alleged telephone conversation.  In addition, the Petitioner has waited an additional eight months after the order of dismissal to ask that the case be reinstated and reviewed by the Commission.  Therefore it is the order of the Commission that the request to reopen the matter be denied.

            DATED this 23 day of July, 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