91-1216 - Income

 

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