90‑0122

Withholding

Signed 11/21/90

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, )

) ORDER

v. )

COLLECTION DIVISION OF THE ) Appeal No. 90‑0122

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 R861‑1‑5A(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 states that Petitioner did not request a waiver of the interest assessed in this case, but only a waiver of the penalty. Correspondence from Petitioner to the Tax Commission indicates that this is the case. Petitioner states that the payment of the tax plus interest accrued to that date was paid on XXXXX. Petitioner also indicates that Petitioner is struggling with an ongoing bankruptcy reorganization.

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 granted. The penalty on this account is waived. It is so ordered.

DATED this 21 day of November, 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

NOTICE: You have thirty (30) days after the date of the final order to file with the Supreme Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13(1), 63‑46b‑14(2)(a).

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