98-1077
____________________________________
PETITIONER, :
: ORDER
Petitioner, :
: Appeal No.
98-1077
v. :
:
MOTOR VEHICLE
CUSTOMER ) Tax Type: Miscellaneous Taxes
SERVICE
DIVISION, :
UTAH STATE TAX COMMISSION, : Presiding: Phan
:
Respondent. :
_____________________________________
Presiding:
Jane Phan,
Administrative Law Judge
Appearances:
For
Petitioner: PETITIONER
For
Respondent: Michelle
Bush, Assistant Attorney General
Julie Halvorson, Assistant Director Motor Vehicle Customer
Service Division
STATEMENT OF THE CASE
This
matter came before the Utah State Tax Commission for an Initial Hearing
pursuant to the provisions of Utah Code Ann. §59-1-502.5, on August 31, 1998.
Petitioner
is asking that the Tax Commission return to him a motor vehichle which, after
being impounded, had been released to the lienholder.
It
was Respondent's position that Petitioner had not stated a claim for which the
Tax Commission could grant relief.
Respondent's representative requested that Petitioner's appeal be
dismissed.
DECISION AND ORDER
Based
upon the fact that Petitioner has not presented a claim for which the Tax
Commission can grant relief, Petitioner's appeal is 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 appeal rights in this
matter.
DATED
this 11 day of September, 1998.
____________________________________
Jane Phan
Administrative Law
Judge
BY ORDER OF THE UTAH STATE TAX COMMISSION.
The
Commission has reviewed this case and the undersigned concur in this decision.
DATED
this 11 day of September, 1998.
Joe B.
Pacheco Richard
B. McKeown
Commissioner Commissioner
Pam
Hendrickson
Commissioner
^^