88-1711 - Sales & Use

 

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

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