BEFORE THE UTAH STATE TAX COMMISSION
AUDITING DIVISION OF THE : Appeal No. 89-2608
UTAH STATE TAX COMMISSION, : Account No. XXXXX
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.
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. In its petition, the Petitioner did not allege any mistakes of law or fact, or any discovery of new evidence which would justify the granting of its petition. The relief sought by the Petitioner is outside of the statute of limitations which has since run, and no provision in the law or rules exists to waive that deadline.
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. It is so ordered.
DATED this 3rd day of December, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.