92-1516 - Income

BEFORE THE UTAH STATE TAX COMMISSION

________________________________

XXXXX, )

Petitioner, :

) ORDER

v. :

AUDITING DIVISION OF THE ) Appeal No. 92-1516

UTAH STATE TAX COMMISSION, :

)

Respondent. :

______________________________

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.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner