BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: 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.
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
Joe B. Pacheco S. Blaine Willes