92-1884

Withholding Tax

Signed 8/13/93

BEFORE THE UTAH STATE TAX COMMISSION

______________________________

In Re: )

: ORDER

XXXXX, INC., )

: Appeal Nos. 92‑1884 & 92‑1926

) Account Nos. XXXXX & 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 R861‑1‑5A(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 has not provided any information in the form of a mistake in law or fact or discovery of new evidence that would cause the Tax Commission to change its earlier determined final decision in this case.

3. Although Petitioner insists that it understood that penalties and interest would be waived once payment and filing of taxes were accomplished, Petitioner has not provided any evidence or documentation in support thereof.

4. Further, simply in response to Petitioner's claim that all filings have been timely since XXXXX, Petitioner's sales and use tax account is showing nine late filings or payments since the first quarter of XXXXX.

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 13TH day of AUGUST, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson* Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer*

Commissioner Commissioner

NOTICE: You have thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. '63‑46b‑13(1), 63‑46b‑14(2)(a).

*Since the hearing on this case, Chairman R. H. Hansen and Commissioner S. Blaine Willes have been replaced by Chairman, W. Val Oveson and Commissioner Alice Shearer. Chairman Oveson and Commissioner Shearer participate in this decision after having been fully informed of the facts and circumstances regarding this case.