97-0114
____________________________________
PETITIONER, :
:
Petitioner, : ORDER
:
v. :
:
AUDITING
DIVISION OF THE : Appeal No. 97-0114
UTAH STATE TAX COMMISSION, :
: 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 April 30, 1997, filed by Petitioner as a result of the
Commission's final decision dated April 17, 1997. The final decision was an Order of Default against Petitioner for
failing to appear at the scheduled Status Conference in this matter.
In
the Petition for Reconsideration, Petitioner explained that they had been 30
minutes late to the scheduled conference due to an "honest mistake on our
part."
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
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that the Petition for Reconsideration is granted and this matter
will be reopened and rescheduled for a Status Conference. It is so ordered.
DATED
this 17 day of JUNE, 1997.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
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