87-0583 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

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            UTAH STATE TAX COMMISSION,            :

Collection Division                                                        :           INFORMAL DECISION

            Petitioner,                                                         :           SALES TAX REVOCATION

XXXXX                                                                                  )           Appeal No. 87-0583

            Respondent.                                                     :           Sales Tax No. XXXXX

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STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, was designated to hear the matter for the Tax Commission.  XXXXX was present representing the Petitioner.  The Respondent did not appear.  The Notice of Hearing was sent certified return receipt requested to XXXXX in care of XXXXX.  XXXXX signed for the Notice of Hearing.  The Notice of Hearing provides that "any failure to appear at the scheduled hearing or any prehearing conference may result in adverse consequences for the non-appearing party.  The Hearing Officer may proceed and reach a recommended decision in this matter based on the documents already in the case file and upon any additional evidence that is presented at the hearing by any parties who did appear.  For the non-appearing party, the opportunity to present evidence, confront witnesses, and to conduct cross examinations will be lost.

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 for failure to comply with the state statutes requiring the collection and payment of sales tax to the Tax Commission.  The file is replete with numerous attempts on the part of the Petitioner to collect the outstanding amounts in excess of $$$$$. Therefore it is hereby ordered that the Respondent turn in his sales tax license to the Utah State Tax Commission within three (3) days from the date of this Order and to cease doing business as XXXXX.

            DATED this 19 day of June, 1987

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                G. Blaine Davis

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            Roger O. Tew

Commissioner                                                               Commissioner

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