BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
Petitioner, :
:
v. : ORDER
:
: Appeal No.
88-1711
XXXXX :
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. James E. Harward, Presiding
Officer, heard the matter for the Tax Commission. XXXXX appeared representing the Respondent. XXXXX and XXXXX
appeared representing the Petitioner.
During the course of the hearing it was discovered that the Petitioners
had filed bankruptcy and a bankruptcy was presently pending. Based on this the Petitioner requested that
the matter be dismissed and turned over to the Legal Unit of the Collection
Division for further review.
ORDER
Based
upon the foregoing, the Tax commission hereby dismisses appeal No. 88-1711 on
the grounds that bankruptcy has been filed.
DATED
this 19 day of December, 1988.
FOR THE COMMISSION
G. Blaine Davis
Commissioner
^^