BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioners, : ORDER
v. :
COLLECTION
DIVISION OF THE : Appeal No. 91-1216
UTAH STATE TAX COMMISSION : Account
Nos. XXXXX
: and XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon a Petition for
Reconsideration, dated XXXXX, and received by the Tax Commission on XXXXX,
filed by the Petitioners as a result of the Commission's Final Decision dated
XXXXX.
The
Petition for Reconsideration was not filed with the Appeals Unit nor was a copy
sent to the Respondent. Instead, the
Petition for Reconsideration was addressed to the Executive Director of the Tax
Commission.
FINDINGS
1. Utah State Tax Commission Administrative
Rule R861-1A-5(1P) provides that a party may file a Petition for
Reconsideration within twenty (20) days after notice of the order.
2. The Petitioners' Petition for
Reconsideration was not filed with the Commission within the twenty day period
of time allowed. The Petition for
Reconsideration was dated XXXXX and not received by the Commission until XXXXX,
approximately XXXXX days after the date of the Final 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 17 day of March, 1992.
BY ORPER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner