BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
AUDITING DIVISION OF THE : Appeal No. 94-1247
UTAH STATE TAX COMMISSION, :
: Account No. XXXXX
: Tax Type: Income
STATEMENT OF CASE
This matter came before the Utah State Tax Commission upon a request to further proceed with the appeal, dated XXXXX, filed by Petitioner as a result of the Commission's final decision dated XXXXX in which the Commission dismissed the appeal based on the request of the Petitioner which Petitioner had made by letter dated XXXXX.
Utah Administrative Rule R861-1A-5(P) provides that a Petition for Reconsideration needs to be filed within twenty days of the final order and "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.
DECISION AND ORDER
Petitioner has not met the requirements set out in the rule. Petitioner has apparently changed her mind and now wants to proceed after requesting that the appeal be closed.
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 30 day of November, 1995.
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 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 et. seq.)