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.
88-2871
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. No one appeared representing the
Respondent. Petitioner was represented
by XXXXX.
After
making note of the nonappearance of the Respondent, the Presiding Officer took
evidence and arguments as it relates to the Petition by the Petitioner for the
revocation of license No. XXXXX. Based
on this the Tax Commission makes its:
FINDINGS_OF FACT
1.
The tax in question is sales tax.
2.
The Respondent has failed to timely file and pay quarterly taxes for a period
in excess of thirty-one quarters.
3.
A tax compliance agent was assigned to the account in an effort to reconcile
the account and bring it current by making payment.
4.
Those attempts to reconcile the account have failed. Respondent has failed to make adequate arrangements for the
payments of the delinquent accounts.
CONCLUSIONS OF LAW
The
Tax Commission may revoke a license for failure to comply with the laws of the
State of Utah. Utah Code Ann.
§59-12-106.
DECISION AND ORDER
The
Tax Commission finds sufficient evidence 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
for failure to comply with the laws of the State of Utah. The Respondent is ordered to turn over the
license within three (3) days from the date of this decision.
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
^^