95-0194

Sales Tax

Signed 12/13/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, ) ORDER

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 95-0194

UTAH STATE TAX COMMISSION, :

) Account No. XXXXX

:

Respondent. ) Tax Type: Sales Tax

_____________________________________

STATEMENT OF CASE

Upon request by Petitioner, a Formal Hearing was scheduled for XXXXX. Proper notice was mailed to the Petitioner. Petitioner failed to appear and an Order of Default was issued on XXXXX. Petitioner submitted a letter dated XXXXX, received XXXXX, requesting that the Commission excuse his failure to attend the hearing and request the setting of another hearing.

This letter neither came within the thirty day period provided for a Petition for Reconsideration nor presents sufficient circumstances to grant another hearing. Proper notice was sent of the Formal Hearing and apprised the Petitioner that failure to appear may constitute default.

DECISION AND ORDER

Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the request by Petitioner be denied. It is so ordered.

DATED this 13th day of December, 1995.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have thirty (30) days after the date of a final order to file a.) a Petition for Judicial Review in the Supreme Court, or b.) a Petition for Judicial Review by trial de novo in District Court. (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. §§59-1-601(1),63-46b-13 et. seq.)

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