BEFORE THE UTAH STATE TAX COMMISSION
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
Petitioner, : ORDER
XXXXX : Appeal No. 90-1440
: 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. In its Petition for Reconsideration, the Petitioner failed to allege any mistakes in law or fact or discovery of new evidence which would alter the decision of the Commission.
3. By way of letter dated XXXXX, the Petitioner was allowed ten days to amend its Petition and set forth any mistakes as fact or law or discovery of new evidence for the Commission to consider.
4. As of this date, XXXXX, the Petitioner has not provided the Commission with any of the information as requested.
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 22nd day of January, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes