BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: Appeal No. 90-1379
: 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 Petitioners 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 their Petition for Reconsideration, the Petitioners do not allege any material mistake as to fact or law or the discovery of new evidence which would justify further consideration of this case.
3. The penalty imposed for the underestimation of the taxes due for the XXXXX tax year was not based upon any finding or inference that the Petitioner's willfully attempted to avoid or underpay the tax liability.
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 21st day of February, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis