95-0961

Income

Signed 11/30/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX,

Petitioner, : ORDER

:

v. :

:

COMPLIANCE AUDITING UNIT ) Appeal No. 95-0961

COLLECTION DIVISION OF THE :

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 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 has not alleged a mistake in law or fact or new evidence. Notice of the Status Conference was duly mailed to Petitioner at the address designated in the appeal on XXXXX. Petitioner's representative merely stated in the Petition for Reconsideration that he did not attend the Status Conference because it was not on his calendar and reiterated the difficulty in obtaining Petitioner's records. The Status Conference was scheduled to determine how long the parties would need for adequate discovery and to initiate informal discovery procedures between the parties.

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 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

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