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