88-2594 - Sales

 

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