BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : FINDINGS OF FACT
v. : CONCLUSIONS OF LAW
: AND FINAL DECISION
AUDIT DIVISION OF :
THE STATE TAX COMMISSION OF UTAH, ) Appeal No. 88-1333
: audit period XXXXX
: thru XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a hearing pursuant to the Rules of Administrative Procedure and the Administrative Procedure's act on XXXXX. James E. Harward, Presiding Officer, heard the matter in behalf of the Tax Commission. XXXXX appeared representing the Respondent. No one appeared representing the Petitioner. The Presiding Officer took note that the notice of the hearing was mailed to the attorney for the Petitioner on XXXXX. Further testimony from XXXXX indicated that he had been notified by the Petitioners that they would not appear and would allow default to be taken in that they were going to convert a Chapter 11 bankruptcy to a Chapter 7 to include the audit deficiency which is the subject of this proceeding.
DECISION & ORDER
The Tax Commission, after reviewing the evidence and arguments of the Respondent and noting the nonappearance of the Petitioner, dismisses the Petition for Redetermination and affirms the deficiency assessment for the audit period XXXXX through XXXXX.
DATED this 21 day of February, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis