89-1276 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, :

v. : ORDER

:

: Appeal No. 89-1276

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION :

: Account No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Petitioner's request to waive the penalty and interest associated with the XXXXX income tax year.

On XXXXX, the Commission entered its decision which denied the Petitioner's request.

On XXXXX, the Petitioner submitted further information regarding the case and asked that the decision be reconsidered in light of the newly submitted facts.

DECISION AND ORDER

The Tax Commission finds that the Petitioner's request for reconsideration is not timely and therefore the Commission is without jurisdiction to further consider the matter. It should be noted that even had the facts submitted by the Petitioner been considered such facts were not sufficient to alter the previously entered decision. Therefore, the Petitioner's request for reconsideration is denied. It is so ordered.

DATED this 4th day of April, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

ABSENT

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner