BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, : ORDER
v. :
COLLECTION DIVISION, : Appeal No. 91-0445
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.
Although Petitioner's request for reconsideration was not filed within
the 30 day period required by the Utah Administrative Procedures Act and
Commission rule, Petitioner had previously requested a thirty day extension of
the filing period, which request was granted by the presiding officer.
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. In his request for reconsideration,
Petitioner argues that he was entrapped by police officials into obtaining the
cocaine which is the basis for the assessment in this matter.
3. Petitioner also argues that he has been the
subject of selective enforcement of the criminal drug laws and the Illegal Drug
Stamp Tax Act. In particular,
Petitioner points out that a police informant also involved in this matter was
not subjected to criminal charges or to assessment under the Illegal Drug Stamp
Tax Act.
DECISION AND ORDER
In
his request for reconsideration, Petitioner has raised two potential defenses
to criminal offenses arising from possession of cocaine. However, he waived
such defenses when he pled guilty to those offenses. Furthermore, the
Commission is unaware that such defenses may be raised in proceedings under the
Illegal Drug Stamp Tax Act.
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 3 day of February, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner