BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
PROPERTY TAX
DIVISION OF THE : Appeal No. 87-0880
UTAH STATE TAX COMMISSION, :
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an informal hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX represented Petitioner.
XXXXX appeared representing the Respondent. Petitioner argued that a tax consulting firm had been hired to
take care of the tax appeals for XXXXX.
The Petitioner argues that inappropriate or insufficient evidence was
submitted by that consulting firm to substantiate an adjustment for the XXXXX
tax year. Based upon that failure of
the tax consulting firm to adequately and properly present the case, the
Petitioner requests the Tax Commission the opportunity to correct that
problem. The Respondent argued that the
petition has not been timely filed. The
deadline for filing an appeal was XXXXX.
Petitioner's petition was filed on XXXXX, in excess of one year later. The parties agree as to the appropriate
adjustments if the petition had been filed timely.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that this matter be dismissed for lack of jurisdiction. Therefore,
the Petition for Redetermination is denied.
DATED
this 14 day of March, 1988.
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