BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX,
Petitioner, :
: ORDER
v. :
:
AUDITING
DIVISION OF THE : Appeal No. 90-1624
UTAH STATE TAX COMMISSION :
:
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 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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner