94-1337

Income Tax

Signed 5/5/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX

Petitioner, : ORDER

:

v. : Appeal No. 94-1337

:

COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, :

Respondent. : Tax Type: Income Tax

_____________________________________

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

Petitioner stated in request for reconsideration that she has not been contacted by the Collection Division to pursue an offer in compromise. According to representations made to the Commission by the Collection Division, XXXXX is no longer assigned to this matter, but XXXXX is currently in charge of the matter and is attempting to contact Petitioner to pursue offer in compromise as an option in resolving this matter.

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 5 day of May, 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(1), 63-46-14(3)(a).)

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