BEFORE THE STATE TAX COMMISSION
OF UTAH
_____________________________________
XXXXX
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
Respondent. :
_____________________________________
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.
FINAL DECISION
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner