88-2851 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         :

                                                                                    :           ORDER

v.                                                                                 :

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal  No. 88-2851

            UTAH STATE TAX COMMISSION,            :

                                                                                    :           Account No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX, filed by the Petitioner as a result of the Commission's final decision, dated XXXXX, which denied Petitioner's request for a waiver of penalty and interest.

FINDINGS

            1. Utah Administrative Rule R861-1A-5(P) provides that a Petition for Reconsideration "will allege as grounds for reconsideration either a mistake in law or fact, or the discovery of new evidence."  Under this rule, the Tax Commission may exercise its discretion in granting or denying a Petition for Reconsideration.

            2. The Petition for Reconsideration consists of Petitioner's proposal to lower the penalty amount to $$$$$ in order to make the penalty more in proportion with the tax amounts.  Petitioner submits nothing upon which a Petition for reconsideration under the above rule can be granted.  The Commission again emphasizes that the penalty and interest was assessed according to law and that a partial waiver of the penalty has already been granted which took into account the circumstances of this case.

DECISION AND ORDER

            Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petition for Reconsideration is denied.

            DATED this 27 day of September, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner