BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX
:
Petitioner, : ORDER
:
v. :
:
AUDITING
DIVISION OF THE : Appeal No. 92-0328
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. After review of Petitioner's Request for
Reconsideration, the Respondent's Response, and the Commission's original
decision, the Commission finds no reason to amend its original decision. The points raised by Petitioner were
thoroughly discussed at the hearing and were given due consideration by the
Commission in its deliberations.
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 30 day of December, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner