86-0424 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX, )

:

Petitioners, )

:

v. ) INFORMAL DECISION

:

)

COLLECTION DIVISION OF THE :

STATE TAX COMMISSION OF UTAH, ) Appeal No. 86 0424

: Acct. No. XXXXX

)

Respondent. :

_____________________________________

STATEMENT OF CASE

By letter dated XXXXX, Petitioners were notified by XXXXX, Tax Appeals Supervisor, that an informal hearing on the above matter was scheduled for XXXXX, at 9:00 a.m. in Room 504 of the Heber M. Wells Office Building. The Petitioners did not appear for that hearing, nor did their representative, XXXXX. By certified letter dated XXXXX, XXXXX notified Petitioners that pursuant to Rule A12-01-1:5(6), they had ten days from the date of that letter to show cause why their petition should not be dismissed for failure to appear at the scheduled hearing. The Petitioners failed to respond.

DECISION AND ORDER

Based on the foregoing facts, it is the Decision and Order of the Utah State Tax Commission that Petitioners' Petition for Redetermination be dismissed for failure to appear at the scheduled hearing.

DATED this 11 day of March, 19