95-1109

Federal Retiree

Signed 10/7/96

BEFORE THE UTAH STATE TAX COMMISSION

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XXXXX )

:

Petitioners, : ORDER

:

v. :

:

CUSTOMER SERVICE DIVISION : Appeal No. 95-1109

UTAH STATE TAX COMMISSION, :

: Account No. #####

:

Respondent. : Tax Type: Federal Retiree

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STATEMENT OF CASE

This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX, 19YY, filed by Petitioner as a result of the Commission's final decision dated XXXXX, 19YY.

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.

DECISION AND ORDER

The Petition for Reconsideration in this case does not allege either a mistake in law or fact, or the discovery of new evidence. 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 7th day of October, 1996.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

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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