92‑1271

Income

Signed 9/10/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, )

)

) ORDER

)

COLLECTION DIVISION OF THE ) Appeal No. 92‑1271

UTAH STATE TAX COMMISSION )

Respondent. )

) Account No. XXXXX

_____________________________________

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 R861‑1‑5A(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's Request For Reconsideration raises various allegations of error, which the Commission find to be without merit.

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 10 day of September, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger 0. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. '63‑46b‑13(1), 63‑46b‑14(2)(a).

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