BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
:
Petitioner, ) ORDER
:
v. )
:
AUDITING
DIVISION OF THE ) Appeal No. 92-0126
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. 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.
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 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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner