BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION :
)
Petitioner :
) FINDINGS
OF FACT
: CONCLUSIONS
OF LAW
) AND FINAL
DECISION
XXXXX :
) Appeal No.
89-0027
Respondent : Account No. XXXXX
______________________________________
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.
The
matter was scheduled for a hearing on the XXXXX day of April, XXXXX. 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 third quarter,
XXXXX through the fourth quarter, XXXXX.
3. An audit resulted in a balance due and owing
of $$$$$ in sales tax.
4. The account was assigned in August of XXXXX
to a Collection Agent for the purpose of reconciling the account and collecting
the back due 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 23rd day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner