BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
AUDITING
DIVISION OF THE : Appeal No. 88-0579
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to Petition for
Redetermination dated XXXXX. The Auditing
Division filed an answer to the Petition for Redetermination on XXXXX. Some concessions were made and an amended
audit was issued. A reply to the
amended audit was given on XXXXX by the Petitioner. No request has been made for a hearing. Therefore, this matter is decided on the evidence presented in
the file. The Tax Commission therefore makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The audit period in question is XXXXX
through XXXXX.
3. No evidence was submitted which would
indicate that the adjustment made by the Respondent was inaccurate or
incorrect.
4. The Petitioner argued that "it seems
unfair that you can assess taxes now on purchases that were made three or four
years ago. This applies not only to the
XXXXX purchases but also to the others, such as XXXXX and XXXXX which have been
taxed on the audit two to three years after the purchases were made."
CONCLUSIONS OF LAW
The
burden of proof lies with the Petitioner to present sufficient evidence to
support its claim that the taxes are not due and owing. Rule R861-07A-lG.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the Petitioner
has failed to meet its burden of proof to establish conclusions other than
those contained in the assessment made by the Auditing division and from which
this appeal to taken.
Therefore,
appeal No. 88-0579 is dismissed for failure to bear the burden of proof.
DATED
this 9 day of November, 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