BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
COLLECTION DIVISION, : Appeal No. 91-0445
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. 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.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes