87-0171 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         )

v.                                                                                 )           ORDER AND DECISION

COLLECTION DIVISION OF THE                          )           Appeal No. 87-0171

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

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            This matter was dismissed on XXXXX.  Shortly thereafter Appeals Section was contacted by XXXXX, representative for the Petitioner.  XXXXX indicated that he appeared at a hearing on XXXXX, on another case.  At that time he discussed this case.  The Hearing Officer indicated that the matter would be taken care of without the need for appearance at the new hearing since the facts were the same.  Thereafter, the matter was dismissed for failure to appear when XXXXX did not appear at the XXXXX hearing.

DECISION AND ORDER

            Based upon the foregoing, the Tax Commission hereby rescinds its Order of Dismissal and enters its decision based upon the findings found in the XXXXX, appeal No. 87-0044 which relies upon the same facts which are the same facts and circumstances of this case.  Based upon that decision the Tax Commission hereby reduces the penalty to $$$$$ and affirms the interest.

            DATED this 1 day of October, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner