91-1286

Sales

Signed 1/6/92

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: ) ORDER

XXXXX ) Appeal No. 91‑1286

) 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 only reason set forth by Petitioner for the reconsideration is that he has worked hard at clearing up his debt and would appreciate it if the Commission would waive the balance owing from penalty and interest. Those allegations fail to comply with the rule regarding a Petition for Reconsideration.

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 6 day of January, 1992.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

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 final order to file with the Supreme Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13(1), 63‑46b‑14(2)(a).

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