BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, : ORDER
v. : Appeal No. 88-1286
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Acct
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of Administrative
Procedure and the Administrative Procedures Act for formal adjudicative
proceedings. On XXXXX, James E.
Harward, Presiding Officer, heard the matter for and in behalf of the Tax
Commission. The hearing was conducted
over long distance telephone lines and recorded electronically.
During
the course of the hearing, the Petitioner indicated that he had previously met
with a representative of the Tax Commission and resolved the matter to where he
was paying $$$$$ a month toward the resolution of the penalty and
interest. Petitioner has been making
payments since XXXXX, of this arrangement, Petitioner was unaware of the reason
or the necessity for the hearing.
DECISION AND ORDER
After
reviewing the recommendation of the Presiding Officer, the Tax Commission
hereby dismisses appeal No. 88-1286 on the grounds that the matter is being
resolved through collection proceedings.
DATED
this 27 day of April, 1989.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner