BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, : ORDER
v. :
AUDITING
DIVISION OF THE : Appeal No. 91-1323
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter comes before the Utah State Tax Commission pursuant to the Petitioner's
Application for Stay of Decision Pending Review filed by the Petitioner on
XXXXX.
In
its application, the Petitioner alleged that the Commission's decision was
"ground breaking" and that there is a reasonabLe likelihood the
decision would be reversed on appeal.
The Petitioner further requested that it be relieved of the requirement
to deposit the taxes and any applicable interest and penalties found to be due
and owing by the Commission in its final decision.
DECISION AND ORDER
The
Commission finds that its prior decision did not involve novel issues of law
which had not been dealt with in numerous other cases. Therefore the characterization that the
decision is "ground breaking" is an unjustified overstatement of the
significance of the case. The
Commission disagrees that there exists a "reasonable likelihood" that
its decision will be reversed on appeal.
Utah
Code Ann. §59-1-505 states "a taxpayer who, after receiving a final
decision from the Commission in accordance with the other provisions of this
part, desires to seek judicial review of that decision shall deposit the full
amount of taxes, interest, and penalties with the Commission." (emphasis
added).
Because
the deposit of the full amount of taxes, interest, and penalties is mandatory,
the Commission finds it has no statutory authority to waive such a
requirement. Furthermore, the
Petitioner has made no assertion that it is unable to comply with the
requirement.
Based
upon the foregoing, the Petitioner's Request for Stay of Decision Pending
Review is denied. It is so ordered.
DATED
this 8 day of September, 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