97-0235
Income Tax
Signed 6/23/97
____________________________________
PETITIONER, :
:
Petitioner, : ORDER
:
v. :
:
AUDITING
DIVISION OF THE : Appeal No. 97-0235
UTAH STATE TAX COMMISSION, : Account
No. #####
:
Respondent. : Tax Type: Income Tax
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon a Petition for
Reconsideration, filed May 9, 1997, by Petitioner's representative as a result
of the Commission's final decision dated May 1, 1997. The final decision was an Order of Default against Petitioner and
was issued because Petitioner or Petitioner's representative failed to appear
at the Status Conference.
Petitioner's
representative requested reconsideration due to the condition of Petitioner who
is 97 years old and mentally incapable of proceeding with the appeal. Petitioner's representative states in the
request that she was not aware of the hearing date and she also states that she
was unable to attend. However, our
records indicate that notice of the Status Conference was mailed to Petitioner's
representative at her CITY, STATE address.
The
purpose of the Status Conference is to determine if some or all of the issues
can be resolved between the parties without requiring a hearing and if it
appears a hearing will be necessary then to determine a reasonable period of
time for the parties to prepare for the hearing.
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 Petitioner's illness, it is the decision and order of the Utah State Tax
Commission that the Petition for Reconsideration is granted. A further Status Conference will be
scheduled in this matter. However,
Petitioner's representative must appear in person or by telephone conference
call at the Status Conference if she wishes to pursue this appeal for
Petitioner. Failure to appear a second
time will result in a default against Petitioner. It is so ordered.
DATED
this 23 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