BEFORE THE UTAH STATE TAX COMMISSION
COLLECTION DIVISION OF THE : Appeal No. 90-1580
UTAH STATE TAX COMMISSION :
: 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 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
Joe B. Pacheco G. Blaine Davis