BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
Petitioner, : FINDINGS OF FACTS,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
: Appeal No.
88-2584
XXXXX ) Account No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal adjudicative
proceeding on XXXXX. James E. Harward,
Presiding Officer, heard the matter for and in behalf of the Tax
Commission. XXXXX appeared representing
the Respondent. XXXXX appeared
representing the Petitioner.
After
reviewing the evidence and arguments of the parties and the recommendation of
the Presiding Officer, the Tax Commission makes its:
FINDINGS OF FACT
1. The Respondent was issued license No. XXXXX.
2. The Petitioner is in arrears on sales tax
collection and remittance to the State Tax Commission in the approximate sum of
$$$$$.
3. Since this account has been assigned to a
collector the true returns have been filed for XXXXX and XXXXX. However, due to several bad checks, the
amounts due have increased from $$$$$ to the present balance due.
4. The collector has worked with the Respondent
for over a year and there has been no improvement in the account.
5. The Respondent indicated that he did not
have sufficient finances to build up the business.
CONCLUSIONS OF LAW
The
Tax Commission has authority under Utah Code Ann. §59-12-106 to revoke a
license of any person failing to live up to the laws of the State of Utah as it
relates to the collection and payment of sales tax.
DECISION AND ORDER
The
Tax Commission after reviewing the evidence presented before it finds sufficient
cause for the revocation of license No. XXXXX for failure to comply with the
laws of the State of Utah.
Therefore,
it is the order of the Utah State Tax Commission that license No. XXXXX is
revoked and the Respondent is ordered to turn over the license within three (3)
days from the date of this order.
DATED
this 17 day of February, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner