93-1635

Sales & Use
Signed 9/21/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

Petitioner, : ORDER

:

v. : Appeal No. 93-1635

:

AUDITING DIVISION OF THE : Serial No. XXXXX

UTAH STATE TAX COMMISSION, :

STATE OF UTAH, :

Respondent. : Tax Type: Sales & Use

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX, filed by Petitioner as a result of the Commission's final decision dated XXXXX.

APPLICABLE LAW

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.

ANALYSIS

This matter had been set for Formal Hearing on XXXXX. Petitioner called the Appeals Unit prior to the hearing requesting that this matter be rescheduled, indicating a desire to appear in person. The Formal Hearing was rescheduled for XXXXX. Neither the Petitioner nor any representative appeared at the hearing or called in order to appear via telephone. No Notice Of Appearance was ever filed to indicate that any person other than Petitioner was authorized to represent Petitioner in this matter. Not only did no one appear at the hearing, no communication was made prior to the hearing to either request a continuance or to request a Telephone Conference. Despite the representation made in the request for reconsideration a Telephone Conference was neither scheduled nor placed by the Commission. In every attempt to accommodate the Petitioner, the Administrative Law Judge did place a call to Petitioner the day and time of the hearing. Petitioner was not available.

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 21st day of September, 1994.

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 a final order to file a) a Petition for Judicial Review in the Supreme Court, or b) a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. §§59-1-601(1),63-46b-13(1), 63-46-14(3)(a).

^^