95-1111

Withholding Tax

Signed 1/9/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

Petitioner, : ORDER

:

v. : Appeal No. 95-1111

:

AUDITING DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, :

Respondent. : Tax Type: Withholding 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

Although duly notified of the date, time and location of the Status Conference in this matter Petitioner failed to appear. The Order of Default was entered against Petitioner for failure to appear and the appeal was dismissed. The Petition for Reconsideration requested a second Status Conference stating Petitioner missed the first one because, "we forgot to check our appointment schedule."

The Commission will reschedule a Status Conference if either party makes a reasonable request prior to the day scheduled and the circumstances warrant rescheduling. However, this request should be made prior to the Status Conference, otherwise the Petitioner is required to appear at the date and time scheduled.

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.

DATED this 9th 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 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.)

^^