BEFORE THE UTAH STATE TAX COMMISSION
In Re: ) ORDER
XXXXX ) Appeal No. 91-2001
: Account No. XXXXX
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.
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
Joe B. Pacheco S. Blaine Willes