87-1961 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1961

            UTAH STATE TAX COMMISSION,            :           Acct. No. XXXXX

            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 appeared on behalf of the Petitioners by way of telephone conference call.

            At the outset of the hearing it was indicated that the Petitioners are out of the country and have been so for the last two to three years.  XXXXX who claimed to be representing Petitioners indicated that Petitioners knew nothing about this appeal or about the assessment of the $50.00 late filing penalty.  XXXXX was simply the business manager of the place of business where the Petitioner XXXXX used to work.  XXXXX has never met the Petitioners before.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the.  Utah State Tax Commission that the petition be denied and dismissed on the grounds that the Petitioners themselves have not brought the appeal or have authorized anyone to bring the appeal.  Therefore, appeal No. 87-1961 is dismissed.

            DATED this 2 day of February, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner