BEFORE THE UTAH STATE TAX COMMISSION
v. : ORDER
AUDITING DIVISION OF THE : Appeal No. 91-1339
UTAH STATE TAX COMMISSION, : Account No. XXXXX
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.
1. Utah Administrative Rule R861-1A-5(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. Petitioner requests waiver of the penalty and interest imposed by the Commission's previous decision in this matter, on the grounds of financial hardship.
DECISION AND ORDER
Petitioner has identified no mistake as to fact or law, or any other sufficient basis for modification of the Commission's previous decision in this matter. Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petition for Reconsideration is denied. However, Petitioner may contact the Tax Commission's Collection Division, (801) 530-6280, to establish a repayment plan. It is so ordered.
DATED this 9 day of July, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes