BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
v. : Appeal No. 88-2551
AUDITING DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, )
This matter came before the Utah State Tax Commission pursuant to the Petitioners request for reconsideration of the decision entered into this matter by the Tax Commission on the XXXXX.
The Rules regarding petitions for reconsideration, require that
"a party may file a petition for reconsideration within ten days after the notice of the order Such petition shall be filed in the manners described in Rule R861-4A and will allege as grounds for consideration either a mistake of law or fact or the discovery of new evidence. The Petitioner must set out in detail the mistake in law or fact claimed, or it must summarize the new evidence that has become available, specifically mentioning the source of such evidence and what it would tend to establish. The Presiding Officer has wide discretion in accepting or rejecting such petitions."
The Tax Commission, after reviewing the recommendation of the Presiding Officer and the request for reconsideration, exercises its discretion and denies the request. Specifically, the Tax Commission finds no new persuasive evidence or mistake of law or fact in the petition for reconsideration. Therefore the Petitioner's request is denied.
DATED this 23 day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco