BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, : ORDER
v. :
AUDITING
DIVISION OF THE : Appeal No. 91-1440
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. The Utah Administrative Procedures Act and
the Commission's rules require that requests for reconsideration be filed
within 20 days from the date of the Commission's initial decision. In this case, the Commission's decision of
XXXXX was initially mailed to Petitioner at an incorrect address. The Decision
was subsequently remailed to Petitioner at the correct address on XXXXX. Petitioner's request for reconsideration is
therefore timely.
3. In its request for reconsideration,
Petitioner argues that Respondent failed to make its assessment against
Petitioner for the XXXXX tax year within the three-year period allowed by Utah
Code Ann. §59-7-138. Petitioner filed
its XXXXX return on XXXXX.
Consequently, 59-7-138 required Respondent to make its assessment prior
to XXXXX. The Commission has previously
determined that Respondent made its assessment by mailing notice of assessment
to Petitioner on XXXXX. However,
Petitioner contends such assessment was ineffective because it was made by
regular mail, and not by registered mail.
In making the foregoing argument, Petitioner points to Utah Code Ann.
§59-7-136(1)(a):
If
the Commission determines that there is a deficiency in any tax imposed by this
chapter, the Commission may send notice of the deficiency to the taxpayer by
registered mail, postage prepaid . . . After consideration of the foregoing
statute, the Commission concludes that the statute permits, but does not
require, notice of assessment to be made by registered mail. Respondent's use of regular mail to issue
its assessment in this case is therefore sufficient to toll 59-7-138's three
year statute of limitations.
Petitioner
also argues that Respondent's assessment constitutes a violation of
Petitioner's rights to due process and equal protection. Petitioner cites no authority for this
point, nor is the Commission aware of any basis for such an argument.
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 3 day of February, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner