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