94-1247

Income

Signed 11/30/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX

:

Petitioner, : ORDER

:

v. :

:

AUDITING DIVISION OF THE : Appeal No. 94-1247

UTAH STATE TAX COMMISSION, :

: Account No. XXXXX

Respondent. :

: 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.

APPLICABLE LAW

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

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 et. seq.)

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