96-2114
Sales Tax
Signed 7/14/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
COMPANY C, :
:
Petitioner, : ORDER
:
v. :
:
AUDITING
DIVISION OF THE : Appeal No. 96-2114
UTAH STATE TAX COMMISSION, :
STATE OF UTAH, : Account No. #####
:
Respondent. : Tax Type: Sales Tax
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon a Petition for
Reconsideration, dated May 30, 1997, filed by Petitioner as a result of the
Commission's final decision dated May 13, 1997.
Respondent
performed an audit of Petitioner. After
several status conferences, Petitioner indicated that it was desirous of
withdrawing its appeal and signed an agreement to have its appeal withdrawn. Based upon that request, the Commission
dismissed the appeal of Petitioner.
The
Petition for Reconsideration filed by Petitioner does not allege any newly
discovered evidence or that there was a mistake of law in its stipulation or in
the order of the Commission, but instead makes substantially the same arguments
which it made prior to signing the stipulation and request for withdrawal on
this appeal, and suggests one additional legal theory.
APPLICABLE LAW
Utah
Administrative Rule R861-1-5A(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
Petitioner
stipulated to a dismissal of the case, and has not presented sufficient reason
to set aside that stipulation.
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 14 day of JULY, 1997.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Pam
Hendrickson
Commissioner Commissioner
^^