91-0903

Withholding Tax

Signed 12/10/91

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: ) ORDER

XXXXX ) Appeal No. 91‑0903

) Account No. XXXXX

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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 Administrative Rule R861‑1‑5A(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 points raised in Petitioner s request for reconsideration are the same as those raised in the previous proceedings in this matter. The Commission has reviewed the Petitioner's testimony and argument, and reaffirms its earlier determination that penalty and interest has been properly imposed.

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 10 day of December, 1991.

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

NOTICE: You have thirty (30) days after the date of the order to file with the Supreme Court a petition for Judicial review. Utah Code Ann.