BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
AUDIT DIVISION :
STATE TAX
COMMISSION OF UTAH, ) Appeal No. 88-2539
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission pursuant to a Request For
Agency Action filed by the Petitioner dated the XXXXX. The prehearing conference was scheduled
before the presiding officer, James E. Harward, on the XXXXX. At the scheduled time and place, no one
appeared representing the Petitioner.
The Respondent was represented by XXXXX, Assistant Attorney General for
the State of Utah.
FINDINGS OF FACT
After making note of the default and
nonappearance of the Petitioner, the Presiding Officer took evidence and
arguments as it relates to the Petitioner's request. Based upon the recommendation of the Presiding Officer and the
evidence and arguments presented at the hearing, the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is corporate franchise
tax.
2. The period in question is year ending XXXXX.
3. The Petitioner did not appear and present
evidence or arguments as it relates to its contention that the assessment made
by the Respondent in the sum of $$$$$ should be reversed.
CONCLUSIONS OF LAW
The
Petitioner is required to bear the burden of proof to establish that the relief
request in the petition be granted.
(Tax Commission Rule R861-7A-l(G).)
DECISION AND ORDER
The
Tax Commission finds that the Petitioner was not present at the hearing and did
not present sufficient evidence and the documentation appeal to rebut the
presumption of correctness and meet its burden of proof. Therefore, the Petitioners request is
denied.
Dated
this 23 day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner