02-1650

Sales Tax Revocation

Signed 3/17/03

 

BEFORE THE UTAH STATE TAX COMMISSION

 

Taxpayer Services Division of the Utah :

State Tax Commission, : Initial Hearing Decision and Order

:

Petitioner, : Appeal No. 02-1650

:

v. : Acct. No. #####

:

RESPONDENT : Sales Tax License Revocation Hearing

:

:

Respondent.

_______________________________________________

 

Presiding:

Irene Rees, Administrative Law Judge

 

Appearances:

For Petitioner: Tim Bodily, Assistant Attorney General, and David White, Taxpayer Services Division.

For Respondent: No appearance

 

STATEMENT OF THE CASE

 

This matter is before the Commission on Petitionerís recommendation to revoke Respondentís sales tax license for failure to pay over sales tax due for the period from February 2000 to June 2002. In addition to the licenseeís failure to pay over the tax due for the periods at issue here, records indicate that the licensee failed to comply with payment agreement and that it is also in arrears with regard to payments of withholding tax.

No representative appeared on behalf of the licensee.

 

DECISION

Respondentís sales tax license is revoked.

 

BY ORDER OF THE COMMISSION:

DATED this 17th day of March , 2003.

 

_________________________

Administrative Law Judge

 

The undersigned Commissioners have reviewed this matter and concur in this decision.

 

 

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

 

 

 

 

 

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner