BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
: ORDER
v. :
AUDITING
DIVISION OF THE : Appeal No. 89-2608
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.
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. 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.