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 R861-1A-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 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