BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
v. : Appeal No. 88-1286
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Acct No. XXXXX
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