BEFORE THE UTAH STATE TAX COMMISSION
v. : ORDER
: Appeal No. 88-1492
AUDITING DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a pre-hearing conference on XXXXX. James E. Harward, Hearing Officer, conducted the matter for and in behalf of the Tax Commission. XXXXX was present. During the course of the pre-hearing conference, the Presiding Officer converted the matter to a hearing pursuant to the Rules of Administrative Procedure and the Administrative Procedure Act and took evidence and arguments relating to tax liability for the tax years, XXXXX and XXXXX.
DECISION AND ORDER
Based on the recommendation of the Presiding Officer and the facts and evidence presented at the hearing, the Tax Commission hereby grants Petitioner's request on the grounds of the excessive lapse of time and waives any amounts due for the tax years in question and orders that the refund for XXXXX of $$$$$ be sent to Petitioners.
DATED this 11 day of January, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis