BEFORE THE UTAH STATE TAX COMMISSION
Petitioners, : ORDER
COLLECTION DIVISION OF THE : Appeal No. 91-1216
UTAH STATE TAX COMMISSION : Account Nos. XXXXX
: and XXXXX
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.
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
Joe B. Pacheco S. Blaine Willes