BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
TAX COLLECTION
DIVISION OF THE : INFORMAL DECISION
UTAH STATE TAX COMMISSION, : SALES
TAX REVOCATION
Petitioner, : XXXXX
: Appeal No.
87-1121
v. : Sales Tax No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, was scheduled to hear the matter for the Tax Commission. XXXXX appeared representing the
Petitioner. The Respondent did not
appear. The Hearing Officer noted that
the manager was duly served with a copy of the Notice of Hearing on XXXXX. On page 3, of the Notice of Hearing,
paragraph 4, it indicates that "any failure to appear at the scheduled
hearing or any prehearing conference may result in adverse consequences for the
nonappearing party. The Hearing Officer
may proceed and reach a recommended decision in this matter based upon the
documents already in the case file and upon any additional evidence presented
by any parties who did appear. For the
nonappearing party, the opportunity to present evidence, to confront witnesses,
and to conduct cross examinations will be lost." After making note of the Notice of Hearing and the service upon
the Respondent, the Hearing Officer reviewed the file and took evidence from
the Petitioner.
DECISION AND ORDER
Based
upon the foregoing and the evidence contained in the file, the Utah State Tax
Commission hereby revokes license No. XXXXX.
This decision is based upon the evidence in the file and the
nonappearance of the party at the hearing.
DATED
this 1 day October, 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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