89-0027 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

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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

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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