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