BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
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
Respondent. :
_____________________________________
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner