BEFORE THE UTAH STATE TAX COMMISSION
AUDITING DIVISION OF THE ) Appeal No. 92-1516
UTAH STATE TAX COMMISSION, :
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Respondent's Motion to Dismiss filed with the Commission on XXXXX.
On XXXXX, the Petitioner filed a document which was assumed to be a Petition for Redetermination from a determination of the Auditing Division. Because the exact nature of that document could not be determined, the Respondent filed a motion to require the Petitioner to file an amended or substitute petition on XXXXX.
As a result of the Respondent's motion, the Petitioner was ordered to file an amended or substitute petition and was given fifteen (15) days from XXXXX to do so.
There having been no response to the Commission's order, the Respondent, on XXXXX, filed its Motion to Dismiss. The Petitioner was then ordered to show cause within ten (10) days from XXXXX to show cause why the Tax Commission should not grant the motion. No response was filed by the Petitioner within that time frame.
DECISION AND ORDER
Based upon the foregoing, and good cause appearing therefore, the Tax Commission hereby grants the Respondent's Motion to Dismiss the Petitioner's Petition for Redetermination dated XXXXX for failing to comply with the Commission's order directing him to file an amended petition which would meet the requirements of Utah State Tax Commission Administrative Rule R861-1A-4(c). It is so ordered.
DATED this 28th day of October, 1992
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes