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