94-2149
Income Tax
Signed 1/30/96
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. :
:
COMPLIANCE AUDITING
UNIT, ) Appeal No. 94-2149
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Account
No. XXXXX
:
Respondent. : Tax Type: Income Tax
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon a Motion for Relief and
Motion to Disqualify, filed on XXXXX, by Petitioner as a result of the
Commission's Order of Default dated XXXXX.
APPLICABLE LAW
Utah
Administrative Rule R861-1A-5(P) provides that a Petition for Reconsideration
needs to filed within twenty days after the date of the final order and it
"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's
Motion for Relief and Motion to Disqualify do not meet any grounds for
reconsideration. Further, they were not
filed within the twenty day period.
However,
the Commission did review the Petitioner's motions and the issues they raised
and found them to be without merit. The
Commission reaffirms its stance that the Respondent was properly represented at
the Prehearing Conference and Petitioner's absence justified the Order of
Default.
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the Petitioner's Motion for Relief and Motion To Disqualify are
denied. It is so ordered.
DATED
this 30th day of January, 1996.
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 this 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.)
^^