BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: ORDER
XXXXX )
: 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.
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 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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissi