BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION, :
Collection
Division : INFORMAL DECISION
Petitioner, : SALES TAX REVOCATION
XXXXX ) Appeal No. 87-0583
Respondent. : Sales Tax No. XXXXX
_____________________________________
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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