BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) ORDER
XXXXX ) Appeal No. 91-2001
: Account
No. XXXXX
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STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon a Petition for
Reconsideration, received on 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 has not supplied new evidence of
fact or mistake of law.
3. In response to Petitioner's question, the
interest assessment corresponds to the tax and not the penalty. Further, the penalties assessed for the second
period in question, i.e., the last quarter of XXXXX and the first quarter of
XXXXX, are not waived in that Petitioner knew it would be penalized if it did
not obtain the necessary forms.
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 15 day of April, 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