BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
: Appeal No.
88-1813
XXXXX : Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. James E. Harward, Presiding
Officer, heard the matter for the Tax Commission. The Petitioner was presented represented by XXXXX, Tax Compliance
Agent. No one appeared representing the
Respondent. After making note of the
default of the Respondent the presiding officer took evidence and arguments as
it relates to the request of the Petitioner for the revocation of sales tax
license No. XXXXX. Based upon that
evidence and arguments, the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. Petitioner was issued license No. XXXXX for
the purpose of operating a transmission repair service.
3. Petitioner has become delinquent for the
first quarter, XXXXX, third quarter, XXXXX, fourth quarter, XXXXX, and second
quarter, XXXXX.
4. The outstanding balance is in excess of
$$$$$.
5. The tax compliance agent has worked with the
Respondent in an attempt to resolve the account by establishing a repayment
agreement. Those attempts have
failed. The Respondent missed
appointments and failed to make any commitments.
CONCLUSIONS OF LAW
The
Tax Commission has the authority to revoke sales tax license for failure to
comply with the laws of the State of Utah.
Utah Code Ann. §59-12-106(1).
DECISION AND ORDER
The
Tax Commission, after reviewing the evidence and arguments presented before it
has no other alternative but to revoke license No. XXXXX for failure to comply
with the laws of the State of Utah.
DATED
this 11 day of January, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner