86‑0579

Sales

Signed 2/4/87

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION )

: INFORMAL DECISION

Petitioner ) SALES TAX LICENSE REVOCATION

:

v. ) Appeal No. 86‑0579

: Sales Tax No. XXXXX

XXXXX )

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter was originally scheduled for an Informal Hearing before the Utah State Tax Commission December 22, 1986. Prior to the hearing, in a letter dated XXXXX, Respondent requested a continuance of the hearing. A continuance was granted until XXXXX. Respondent did not appear on XXXXX. Therefore, the Commission decides this matter based on the materials in the file.

The file indicates that the matter was assigned to XXXXX, Tax Compliance Agent, to attempt collection and reconciliation of the account for quarters in XXXXX, XXXXX, XXXXX, and XXXXX. The balance owing based on filed returns is $$$$$, and the additional balance owing based on non‑filing estimates is $$$$$. Numerous attempts were made at collection and reconciliation of the account by the tax compliance agent, with promises going unfulfilled on the part of the Respondent.

DECISION AND ORDER

1. It is the Decision and Order of the Utah State Tax Commission that Respondent's sales tax license, No. XXXXX, be revoked for failure to comply with the provisions of the Utah Code for the collection and payment of the sales tax and for the filing of quarterly returns.

2. That Respondent has ten (10) days from the date of this decision to show cause why the license should not be revoked.

3. If Respondent fails to show good cause by the expiration of the tenth day then Respondent is ordered to immediately close the doors of his business and to deliver the sales tax license to the Utah State Tax Commission by the end of the tenth day. Failure to comply with this order may result in criminal prosecution.

DATED this 4 day of February, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R.H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner

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