BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION, : INFORMAL
DECISION
Collection
DIVISION. ) SALES TAX REVOCATION
v. : Appeal No. 87-0436
XXXXX ) Sales Tax No. XXXXX
Respondent :
_____________________________________
STATEMENT OF CASE
This
is matter came before the Utah State Tax Commission for a hearing on the
petition to revoke sales tax license XXXXX on XXXXX. James E. Harward, Hearing Officer, was scheduled to hear the
matter for the Commission at the scheduled time and place. The Petitioner, the Collection Division of
the Utah State Tax Commission, was present.
Respondent did not appear. At
the time of the hearing, it was noted that a copy of the Notice of Hearing for
Sales Tax License Revocation was served upon the Respondent on XXXXX. It was further noted that the Notice for
Hearing provides that "any failure to appear at the scheduled hearing or
any prehearing conference may result adverse consequences for the non appearing
party. The hearing officer may proceed
in which to recommend a decision in this matter based on the documents already
in the case file, and upon any additional evidence presented at the hearing by
any parties who did appear. For the
non-appearing party, the opportunity to present evidence, to confront
witnesses, and to conduct cross examination will be lost."
DECISION AND ORDER
Based
upon the foregoing and the non-appearance of the Petitioner, it is the Decision
and Order of the Utah State Tax Commission that sales tax license No. XXXXX be
revoked for failure to comply with the laws of the Utah. This order is
effective immediately. The Respondent
is ordered to surrender his sales tax license to the Utah State Tax Commission
and close the doors of its business.
DATED
this 20 day of May, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner