BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : ORDER
v. : Appeal No. 88-2551
AUDITING
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
Respondent. :
_____________________________________
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco