88-2871 - Sales

 

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

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