BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
:
Petitioner, ) ORDER
:
v. )
:
AUDITING
DIVISION OF THE ) Appeal No. 92-1732
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. Both parties agree that the final decision
in this case erroneously stated that the phone-mail item on the original audit
had been previously removed from the audit report prior to the formal
hearing. In fact, the phone-mail item
remains on the audit report until ordered removed by the Commission. The Auditing Division does not oppose
Petitioner's request to have this item ordered removed from the audit report.
3. Further, Petitioner argues that the
Commission misapplied the controlling law to the facts in this case in all
aspects. Additionally, Petitioner
contends that the Commission's decision is unsupported by the evidence.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Tax Commission that the
phone-mail item listed on the audit report be removed.
Further,
the balance of Petitioner's petition for reconsideration is denied. It is so ordered.
DATED
this 23rd day of February, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner