BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
v. : INFORMAL DECISION
XXXXX ) SALES TAX REVOCATION
Respondent. : Sales Tax No. XXXXX
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DECISION AND ORDER
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX appeared representing the Respondent. XXXXX appeared representing the
Petitioner. In XXXXX, the Respondent
was contacted to bring all filings current and pay the outstanding tax
liability. Sporadic payments were
received on current quarters but nothing was received on the delinquent
quarters. In XXXXX, compliance agent
XXXXX was assigned to the account when the delinquencies exceeded $$$$$. Numerous attempts were made to collect and
reconcile the account with the Respondent.
Those attempts were fruitless.
Presently there is outstanding tax, penalty, and interest for the fourth
quarter XXXXX, through the first quarter of XXXXX, totaling $$$$$. The Respondent acknowledged that the
evidence presented by the Petitioner was true.
He further indicated that his rent was too high and that money collected
for sales tax was used in paying business expenses.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that License No. XXXXX is hereby revoked.
DATED
this 1 day of 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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