87-1121 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

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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.                                                     :

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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 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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