BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL DECISION
AUDIT DIVISION :
STATE TAX COMMISSION OF UTAH, ) Appeal No. 88-2539
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis