90-0095

Income

Signed 1/6/95

 

                   BEFORE THE UTAH STATE TAX COMMISSION

                   ____________________________________

 

XXXXX

          Petitioner,             )    ORDER

v.                                )    Appeal No. 90-0095

COLLECTION DIVISION OF THE        )   

UTAH STATE TAX COMMISSION,        )

                                  )

          Respondent.             )    Tax Type:  Income

                   _____________________________________

 

                             STATEMENT OF CASE

          This matter came before the Utah State Tax Commission for a Prehearing Conference, and based upon the agreement of all parties, the matter was converted to a Settlement Conference pursuant to the provisions of Utah Code Ann. '59-1-502.5, on XXXXX.  G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission.  Present and representing Petitioner by way of telephone was XXXXX.  Present and representing Respondent were XXXXX, Assistant Attorney General, by way of telephone, and XXXXX from the Collection Division.

          This case commenced when the petitioner had not filed several year's income tax returns, and the Auditing Division made an estimation of his income and proposed an audit deficiency for the taxes due on that estimated income.  Petitioner thereafter appealed.

          Petitioner has now filed actual tax returns for all of the years in question in this proceeding, such returns having been filed in approximately XXXXX.  The filed returns indicate amounts of taxes due thereon, but such amounts as shown on the returns are agreed by both parties to be due, subject to the right of the Auditing Division to audit such returns if that should be necessary.  Accordingly, both parties agreed that there was nothing further to hear in this proceeding, and that the only matter remaining was the payment and collection of the amount of tax, penalty and interest due thereon.

                            DECISION AND ORDER

          Based upon the foregoing, the Tax Commission finds that the amount of tax due is the amount of tax indicated on the returns which have now been filed by Petitioner, subject, to the right of the Auditing Division to audit such returns.  This appeal is therefore dismissed.  It is so ordered.

          This decision does not limit a party's right to a formal hearing.  However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing.  Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

                         Utah State Tax Commission

                             Appeals Division

                                  210 North 1950 West

                        Salt Lake City, Utah  84134

 

          Failure to request a Formal Hearing will preclude any further administrative action or appeal rights in this matter.

          DATED this 6 day of January, 1995.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson                              Roger O. Tew

Chairman                                   Commissioner

 

Joe B. Pacheco                             Alice Shearer

Commissioner                               Commissioner

 

^^