BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: 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.
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
Joe B. Pacheco G. Blaine Davis