92-1732 - Sales

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