BEFORE THE UTAH STATE TAX COMMISSION
AUDITING DIVISION OF THE : Appeal No. 90-1624
UTAH STATE TAX COMMISSION :
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 State Tax Commission Administrative Rule R861-1A-5(lP) 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. Although the Petitioner alleged that certain information was made available after the date of the hearing, the Petitioner failed to explain how the discovery of such information would have otherwise affected the outcome of the decision.
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 19TH day of December, 1991.
BY ORDER OF THE STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes