BEFORE THE STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX COMMISSION, : INFORMAL
DECISION
COLLECTION
DIVISION, : SALES TAX REVOCATION
Petitioner, : Appeal No. 87-0015
v. : Sales Tax No. XXXXX
XXXXX )
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX appeared representing Respondent. XXXXX appeared representing the Petitioner. Evidence was presented at the outset of the
hearing that numerous quarters of actual returns, and estimated amounts owing
were presently outstanding. Bankruptcy
at one time was filed but then dismissed.
The
Respondent indicated that XXXXX is no longer in business, and that in XXXXX,
the business was closed down. The
owner, XXXXX, indicated that he is now in real estate development. After the hearing, the Hearing Officer
received a memorandum from XXXXX which indicated "a check of the current
phone shows XXXXX as currently advertising and operating a business. A call to the phone number listed was
answered with "XXXXX." We
checked for licenses for XXXXX and found none. . . We obtained service on XXXXX at the business address listed for
XXXXX, but. . . he states "the business is no longer in operation."
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the license No. XXXXX is hereby revoked. It is further ordered by the Utah State Tax
Commission that the business of XXXXX close its doors and discontinue doing
business. Any further business
conducted as of the date of this order shall be construed as a violation of
Utah law, and be subject to criminal sanctions.
DATED
this 20 day of May, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
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