88-2872 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

COLLECTION DIVISION OF THE                          :

            UTAH STATE TAX COMMISSION,            :

                                                                                    :           FINDINGS OF FACT,

            Petitioner,                                                         :           CONCLUSIONS OF LAW

                                                                                    :           AND FINAL DECISION

v.                                                                                 :           Appeal  No. 88 2872

XXXXX                                                                                  :           Account No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to a petition by the Collection Division of the Utah State Tax Commission for the revocation of license number XXXXX for failure to comply with the laws of the State of Utah.  Commissioner G. Blaine Davis heard the matter for and in behalf of the Tax Commission.  Present and representing the Petitioner were XXXXX and XXXXX.  Present and representing the Respondent were XXXXX and XXXXX.

            Based upon the evidence presented at the hearing and 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 the second quarter XXXXX through the first quarter XXXXX.

            3.  An audit resulted in a balance due and owing of $$$$$ in sales tax, penalties, and interest.

            4.  The account was assigned in XXXXX to a collection agent for the purpose of reconciling the account and collecting the sales tax.

            5.  Numerous attempts were made through XXXXX for payment of the account which have not resulted in either an acceptable payment agreement or payment fee of the amounts due.

CONCLUSIONS OF LAW

            The Tax Commission shall revoke the license of any person violating the provisions of the Sales Tax Act.  (Section 59-12-106(1) Utah Code Ann., 1953.)

DECISION AND ORDER

            The Tax Commission finds sufficient cause for the revocation of license number 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 number XXXXX is hereby revoked for failure to comply with the laws of the State of Utah.

            DATED this 17 day of July, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

ABSENT

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner