BEFORE THE UTAH STATE TAX COMMISSION
Petitioners, : ORDER
AUDITING DIVISION OF THE : Appeal No. 91-1380
UTAH STATE TAX COMMISSION, : Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to a document captioned "Petitioners Response to Order of Default and Request for an Injunctive Order to Vacate". The Commission shall treat the document as the Petitioners Request for Reconsideration of the Commission's Order of Default dated XXXXX.
1. Utah State Tax Commission Administrative Rule R861-1A-5-1P 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. On XXXXX, a prehearing conference was held on this matter. Although duly notified of the time, date and place of the prehearing conference, the Petitioners failed to appear.
3. On XXXXX the Commission entered its Order of Default against the Petitioners for their failure to appear at the prehearing conference.
4. On XXXXX the Appeals Section of the Utah State Tax Commission received a document from the Petitioners captioned "Motion for Dismissal of Notice of Prehearing Conference". Such a document was not served upon nor received by the Appeals Section prior to XXXXX.
5. In the "Motion for Dismissal of Notice of Prehearing Conference" the Petitioners requested a dismissal of the Notice of Prehearing Conference claiming that such notice was in violation of Utah Code Ann. §59-1-210 and
6. No ruling was made upon the Petitioners Motion, nor were the Petitioners excused from attending the scheduled prehearing conference.
7. In its "Petitioners Response to Order of Default and Request for an Injunctive Order to Vacate" the Petitioners requested that the Order of Default be vacated claiming that the issuance of the Order of Default was improper in light of the Petitioners prior Motion. This document was not filed with the Appeals Section. A copy of the document was provided by the Attorney General's office.
DECISION AND ORDER
In the present case, the Petitioners were duly notified of the prehearing conference and of the possible consequence of having a default judgment entered against them if they failed to appear.
At no time were the Petitioners excused from attending the prehearing conference nor did the Petitioners "Motion for Dismissal of Notice of Prehearing Conference" excuse them from attending the prehearing conference. Indeed, the Petitioners failed to properly file that document with the Appeals Section prior to the date of the prehearing conference.
The Petitioners have consistently shown an unwillingness to comply with proper appeal procedure and must bear the consequences for their failure to do so.
Based upon the foregoing, it is the decision of the Utah State Tax Commission that the Petitioners Response to Order of Default and Request for an Injunctive Order to Vacate is denied. It is so ordered.
DATED this 25 day of February, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes