BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX,
Petitioner, :
: ORDER
v. :
COLLECTION
DIVISION OF THE : Appeal No. 90-1580
UTAH STATE TAX COMMISSION :
: Account
No. XXXXX
Respondent. :
_____________________________________
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 does not
allege any mistake in law or fact, nor does it assert the discovery of new
evidence. The Petition for
Reconsideration only reasserts Petitioner's plea of hardship. While the Tax Commission understands the
difficulty under which Petitioner is operating, for the reasons expressed in
the Commission's final decision, the fact of hardship alone is not, by itself,
sufficient to warrant a waiver of the penalty.
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 13th 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