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. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was scheduled on XXXXXX.
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