BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
COLLECTION
DIVISION OF the :
STATE TAX
COMMISSION OF UTAH, ) Appeal No. 88-2594
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for formal
adjudicative proceedings on the XXXXX.
James E. Harward, Presiding Officer, heard the matter for and in behalf
of the Tax Commission. At the scheduled
time and place for the hearing the Petitioner, represented by XXXXX
appeared. The Respondent did not appear
in person or by representative. After
making note of the default and the nonappearance of the Respondent, the
Presiding Officer took evidence and arguments as it relates to the petition of
the Collection Division.
Based
upon the evidence and arguments contained in the file and at the recommendation
of the Presiding Officer, the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is third quarter
XXXXX, fourth quarter XXXXX, first quarter XXXXX and second quarter XXXXX.
3. The balance owing is in excess of $$$$$.
4. The compliance agent of the Petitioner has
made an attempt to reconcile the account and bring the matter current.
CONCLUSIONS OF LAW
1. The Tax Commission shall revoke the license
of anyone who fails to comply with the laws of the State of Utah as it relates
to the collection and payment of sales tax.
(Utah Code Ann. §59-12-106 (1).)
DECISION AND ORDER
The
Tax Commission finds sufficient grounds for the revocation of license No. XXXXX
for failure to comply with the laws of the State of Utah. Therefore, the said
license is revoked.
DATED
this 23 day of June, 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