BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS OF LAW
v. : AND FINAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1044
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Tax Commission. XXXXX appeared representing the Petitioner. Based upon the evidence and arguments presented at the hearing the Tax Commission makes its
FINDINGS OF FACT
1. Petitioner terminated his business in XXXXX.
2. Prior to the termination of the business the Petitioner was audited by the Utah State Tax Commission.
3. As a result of the audit Petitioner was notified that he had a $$$$$ credit.
4. Petitioner took that credit against his final return.
5. XXXXX, Petitioner was given notice of a deficiency of $$$$$. On XXXXX, Petitioner was given notice of a deficiency of $$$$$. Thereafter various notices were sent to the Petitioner ranging from $$$$$ to $$$$$.
6. Petitioner attempted on several occasions to rectify the situation with the Tax Commission.
7. Petitioner eventually paid the sum of $$$$$.
8. The problems and discrepancy has arisen due to a revocation of the credit previously granted as a result of the audit.
Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that account No. XXXXX be terminated and that any balances due by the Petitioner be waived.
DATED this 29 day of April, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis