88-1813 - Sales & Use

 

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