BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner :
v. : ORDER
AUDITING
DIVISION OF THE : Appeal No. 91-1339
UTAH STATE TAX COMMISSION, : Account
No. XXXXX
Respondent. :
_____________________________________
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 R861-1A-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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner