BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
PROPERTY TAX DIVISION OF THE : Appeal No. 87-0880
UTAH STATE TAX COMMISSION, :
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
Joe B. Pacheco G. Blaine Davis