96-0499

Income

Signed 12/17/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, :

:

Petitioner, : ORDER

:

v. :

:

: Appeal No. 96-0499

AUDITING DIVISION OF THE, :

UTAH STATE TAX COMMISSION, : Serial No. XXXXX

:

Respondent. : Tax Type: Income

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a hearing on a Motion to Dismiss on XXXXX. Present and representing Petitioner was XXXXX. Present and representing Respondent was XXXXX of the Auditing Division. The Motion to Dismiss was filed based on the circumstances that the Statutory Notice of Deficiency was sent on MMDDYY giving the Petitioner thirty days to file an appeal. The appeal was not filed until MMDDYY.

Petitioner asserts that he was not a resident for the periods in issue, that is, 19YY, 19YY, 19YY, and 19YY. However, Petitioner does admit that the notice was sent to his home of record. Federal returns for the years in question were filed with the Utah address showing as the home address, and Petitioner admitted at the hearing that he uses Utah as his home of record. Based on the circumstances, the Commission finds that the Division properly submitted the Statutory Notice to the Utah address and the time for filing an appeal had run by the time Petitioner filed the Petition.

The Tax Commission has reviewed the facts as presented by Petitioner and finds no evidence which would support the request for the Tax Commission to take jurisdiction.

Sufficient circumstances were not presented upon which the Tax Commission can base the granting of original jurisdiction. Therefore, Respondent’s Motion to Dismiss is granted and Petitioner’s appeal is dismissed.

DATED this 17th day of December, 1996.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, 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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