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. 89-0026
:
) Account
No. XXXXX
Respondent :
_____________________________________
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 No. XXXXX for failure to comply with the laws of the State of Utah.
This
matter was scheduled for a hearing on the 6th day of XXXXX. XXXXX and XXXXX
appeared representing the Petitioner.
No one appeared representing the Respondent. After making note of the nonappearance of the Respondent the
Presiding Officer took evidence and arguments as it relates to the failure of
the Petitioner to comply with the laws of the State of Utah.
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 first quarter
XXXXX through the second quarter XXXXX.
3. An audit resulted in a balance due and owing
of $$$$$ in sales tax.
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 repayment of the amounts due.
CONCLUSIONS OF LAW
The
Tax Commission shall revoke a license of any person violating any provisions of
the Sales Tax Act. (Utah Code Ann. §59-12-106(1)).
DECISION AND ORDER
The
Tax Commission finds sufficient cause 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 hereby revoked
for failure to comply with the laws of the State of Utah.
DATED
this 1st day of May, 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