BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
In Re: )
: ORDER
XXXXX )
: Appeal
Nos. 92-0321, 92-1242
: and
92-1571
: Account
Nos. 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 R861-1A-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's request for reconsideration is
lacking any allegation of mistake of law or fact or discovery of new evidence.
3. It is not the responsibility of the
Commission to contact Petitioner's accountant.
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 18th day of February, 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