87-1839 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX ) MOTION DISMISSING AND

Petitioner, : TERMINATING ADMINISTRATIVE

v. : APPEAL, AND ORDER

AUDITING DIVISION OF THE :

STATE TAX COMMISSION OF UTAH, ) Appeal No. 87-1839

Respondent. :

_____________________________________

COMES NOW the Auditing Division of the State Tax Commission of Utah ("Auditing Division:), by and through its respective counsel of record, and moves the Commission to dismiss and terminate the above administrative appeal. This motion is based on the following grounds:

1. Auditing Division issued statutory Notice of Deficiency against Petitioner on XXXXX.

2. Petitioner filed its Petition for Redetermination on XXXXX.

3. Auditing Division answered the Petition for Redetermination on XXXXX.

4. Petitioner filed a Chapter 11 Bankruptcy petition with the

United States Bankruptcy Court for the District of Utah on XXXXX.

5. Petitioner's Chapter 11 Petition was converted to a Chapter 7 under the United States Bankruptcy Code on XXXXX.

6. Auditing Division is under information and belief that Petitioner's Chapter proceeding will be closed as a no asset case and that Petitioner has no intent to further prosecute its appeal.

Based upon the foregoing, the Auditing Division hereby moves the Commission for entry of an Order terminating and dismissing the above entitled appeal.

DATED this 30 day of October, 1990.

XXXXX

Assistant Attorney General

ORDER

BASED upon the foregoing Motion of the Auditing Division, the Tax Commission of the State of Utah hereby terminates and dismisses the above entitled appeal.

Dated this 5 day of February, 1991.

R. H. HANSEN, Chairman ROGER O. TEW, Commissioner

JOE B. PACHECO, Commissioner G. BLAINE DAVIS, Commissioner

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