BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
v. ) ORDER
:
) Appeal No.
89-0073
AUDITING
DIVISION OF THE :
UTAH STATE TAX
COMMISSION, ) Account No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter comes 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.
The
Petition for Reconsideration does not set forth any additional evidence for the
Commission to consider nor does it allege any error of law or fact in the
Commission's final decision. It only
requests a reconsideration, and presents nothing further.
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. The rule also provides that
the
Commission may exercise its discretion in
granting or denying a Petition for Reconsideration.
2. Since Petitioner's Request for Reconsideration
does not allege any mistake in law or fact or any new evidence and otherwise
does not call into question the final decision of the Commission, the Petition
for Reconsideration should be denied.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that this Petition for Reconsideration is denied.
DATED
this 28th day of August, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner