BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: ORDER
XXXXX )
: Appeal No.
90-1128
:
: 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.
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. The Petition for Reconsideration merely
requests that the Tax Commission reconsider its final decision in this
case. The petition does not set forth any
mistake in law or fact, nor does it assert the discovery of new evidence. The Petition for Reconsideration asserts
nothing upon which the Tax Commission can grant the request for
reconsideration.
3. The Petition for Reconsideration requests
that the Tax Commission "send the necessary forms for me to complete so
that I can request hearing with the Supreme Court for judicial
review." The Tax Commission is not
in possession of such forms. The
Petitioner should contact the Supreme Court clerk or an attorney for
information as to the correct procedures which Petitioner should undertake to
file an appeal with the Supreme Court.
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 13 day of March, 1991.
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