BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
In Re: )
: ORDER
XXXXX )
: Appeal No.
92-1562
:
: Account
No. XXXXX
_________________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon a Petition for
Reconsideration, received 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. In a letter dated XXXXX, the administrative
law judge requested Petitioner to explain why he had not participated in the
formal hearing that was scheduled in this case.
3. Petitioner has not provided any explanation
or any other information.
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 23rd day of November, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner