96-1056

INCOME TAX

SIGNED 11/27/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, ) ORDER

:

v. )

:

) Appeal No. 96-1056

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 Status Conference on MMDDYY. The Respondent made a Motion to Dismiss based on untimely filing of a Petition for Redetermination. The Statutory Notice of Audit Change was issued on MMDDYY. The Petition for Redetermination was filed on MMDDYY. Pursuant to Utah State Tax Commission Rule R861-1A-4B, a Petition for Review shall be filed within thirty (30) days of the date of notice.

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.

It is Petitioner=s responsibility to see that taxes are paid in a timely fashion and that any appeal from tax notices be made in a timely fashion. Utah Code Ann. '59-2-1004(1), '59-2-1006(1) Sufficient circumstances were not presented upon which the Tax Commission can base the granting of a hearing. Therefore, Petitioner=s request is denied.

DATED this 27th day of November, 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.)