Individual Income

Signed 6/27/95






Petitioner, : ORDER


v. : Appeal No. 93-2310





Respondent. : Tax Type: Individual Income



This matter came before the Utah State Tax Commission for 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 on the telephone was Mr. XXXXX, attorney at law. Present and representing Respondent were Ms. XXXXX, Assistant Attorney General, and XXXXX from the Collections Division of the Utah State Tax Commission.

At the time of the hearing, the Petitioner had not filed an individual income tax return for XXXXX, XXXXX, XXXXX, XXXXX, XXXXX, XXXXX, and XXXXX. His tax return for XXXXX would also have been due on or before XXXXX, and it had not been filed.

On XXXXX, a Prehearing Conference was heard and an Order was signed by G. Blaine Davis, Administrative Law Judge, on or about XXXXX. As a part of that Prehearing Order, the Petitioner was required to file all due and unfiled tax returns on or before XXXXX. The parties were also required to exchange their witness list and all documents and exhibits intended to be offered into evidence at the Settlement Conference, with such items to be filed no later than XXXXX. The Order specifically provided that if a party failed to comply, the proffered evidence may be deemed inadmissible, and that failure to comply with the Order may result in an Order of Default being entered.

Even though the Settlement Conference was set two months after the date for which the unfiled tax returns were required by Order to be filed, and very shortly after the documents were required to be filed, as of the date of the hearing there had been no tax returns or other documents filed with the Tax Commission.

Petitioner alleges that the reason he did not comply with the Order was because he had relatives visiting with him over the Christmas holidays when he had intended to prepare his returns, and then his wife had a baby in XXXXX and he had been up with the baby during the evenings. He also stated that he has been under stress because of the press of many legal clients and the financial demands of the practice of law and his personal obligations.

Petitioner requested an additional period of two weeks to thirty days. However, the Commission finds that Petitioner has had adequate time from the time of the Prehearing Conference.

The Administrative Law Judge indicated that he was not willing to grant a continuance of the Settlement Conference as requested by Petitioner. However, it was indicated to him that an Order would be prepared which found that Petitioner had not presented any evidence at the Settlement Conference, and would find against Petitioner and dismiss the appeal. Nevertheless, it was also indicated that the Order would not be presented to the Commission for signature for a period of two weeks, or until at least XXXXX, and that if the returns were received within that time, then the Order will not be presented, but that instead a future hearing would be set.

Since the time of the hearing, the Administrative Law Judge has received information that Petitioner has filed all of the Utah Individual Tax Returns that were the subject of this proceeding, and that because there was no further issue the Petitioner intended to file a withdrawal of this appeal. The Administrative Law Judge has tried on several occasions to reach Petitioner on the telephone and has left word requesting that Petitioner return his telephone call and to then FAX a copy of a withdrawal of his Petition. There has been no response from Petitioner, either by way of a telephone call or a FAX.


Based upon the total absence of any evidence presented by Petitioner at the Settlement Conference to support the position of Petitioner, and further based upon the records of the Tax Commission, and the fact that Petitioner has now filed the required personal income tax returns, and the Petitioner's failure to prosecute the action, and the indication that there is no longer a dispute in this case, the Petition for Redetermination is hereby denied and dismissed.

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 27th day of June, 1995.


W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner