95-1113
Sales Tax
Signed 12/13/95
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX :
XXXXX, )
:
Petitioner, : ORDER
:
v. : Appeal No. 95-1113
:
AUDITING
DIVISION OF THE : Account No. XXXXX
UTAH STATE TAX COMMISSION, :
:
Respondent. : Tax Type: Sales Tax
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon Petitioner's Petition for
Redetermination filed on XXXXX, in which Petitioner requested that the decision
be based on the information which Petitioner presented instead of a
hearing. A Status Conference was
scheduled in this matter on XXXXX, Jane Phan, Administrative Law Judge, heard
the matter for and on behalf of the Commission. Present and representing Respondent were XXXXX and XXXXX. Although duly notified of the Status
Conference Petitioner did not attend.
Because
Petitioner had requested not to have a hearing in this matter and instead have
the decision based on the information provided, Respondent's Motion to Dismiss
for Petitioner's default in failing to appear at the Status Conference is
denied.
However,
Petitioner has not provided sufficient information to support a finding in
Petitioner's favor.
DECISION AND ORDER
Based
upon the information presented in the file and the records of the Tax
Commission, the Commission denies Respondent's Motion to Dismiss and also
denies Petitioner's appeal relating to the Amended Utah Sales and Use Tax Audit
dated XXXXX for the audit period of XXXXX through XXXXX.
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 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
^^