93-0993

Penalty/Int

Signed 10/15/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: ORDER

XXXXX, )

: Appeal No. 93-0993

: Account No. XXXXX

: Tax Type: Penalty/Int.

_____________________________________

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. In its Petition for Reconsideration, the Petitioner did not allege a mistake in law or fact nor did the Petitioner present additional evidence which was not previously 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 15th day of October, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer