BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, ) ORDER
AUDITING DIVISION OF THE ) Appeal No. 92-0126
UTAH STATE TAX COMMISSION, :
) Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission upon a Petition for Reconsideration dated XXXXX. The formal hearing in this matter was set for XXXXX at which Petitioner did not appear. This case was subsequently dismissed by default order on 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 is requesting that the default order be set aside and a new hearing scheduled in this case as he states that he never received notice of the first hearing held on XXXXX.
3. In a phone conversation, Petitioner added that the XXXXX address he provided to the Tax Commission was his daughter's address and that since then he had been spending time at his XXXXX ranch. Further, he has remarried and now lives in XXXXX.
4. He stated that he never received the default notice in this case either. Only when he called to check on the status of this case in XXXXX did he learn of the formal hearing in XXXXX and the subsequent default.
5. It should also be noted that his initial Petition for Redetermination was filed with the Tax Commission in XXXXX
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. Petitioner had the duty to apprise the Tax Commission of an address where he could be reached. Waiting over two years before contacting the Commission with a good address is too late. It is so ordered.
DATED this 10th day of June, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes