BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
COLLECTION DIVISION OF THE : Appeal No. 93-0897
UTAH STATE TAX COMMISSION, :
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, filed XXXXX 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. In his Petition for Reconsideration, the Petitioner did not allege a material mistake as to law or fact nor did the Petitioner present any new evidence which was not considered by the Commission in reaching its prior decision.
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 17th day of December, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
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.