89-1008 - Revocation

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

COLLECTION DIVISION OF THE

            UTAH STATE TAX COMMISSION             :

            Petitioner,                                                         :

                                                                                    :           FINDINGS OF FACT,

v.                                                                                 :           CONCLUSIONS OF LAW, AND

                                                                                    :           FINAL DECISION

XXXXX,                                                                     )

dba/ XXXXX, INC./                                                    :           Appeal No. 89-1008

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 a revocation of license No. XXXXX for failure to comply with the laws of the state of Utah.

            A hearing on the above-captioned matter was held on the 31st day of XXXXX.  Present and representing the Petitioner were XXXXX and XXXXX.  Present and representing the Respondent was XXXXX.

            After reviewing the evidence, the Commission hereby makes its:

FINDINGS OF FACT

            1.  The tax in question is sales tax.

            2.  The period in question is the fourth quarter of XXXXX through the fourth quarter of XXXXX.

            3.  The account was assigned in June XXXXX to a collection agent for the purpose of collecting $$$$$ in sales tax for the 4th quarter of XXXXX that had not been paid.

            4.  On June XXXXX the collection agent and the Respondent entered into a payment agreement whereby the Respondent agreed to pay $$$$$ per week until the amount due was paid off.

            5.  The Respondent was unable to meet the terms of that agreement, and on July XXXXX the repayment agreement was amended to require the Respondent to pay $$$$$ per week until the balance due was paid off.

            6.  Of the approximately ten checks which the Respondent issued the Commission under the obligations of the  agreement, six were not honored because of insufficient funds.

            7.  As of the date of the hearing, sales tax or the four quarters or XXXXX had not been paid and the balance due for the unpaid sales tax was $$$$$.

CONCLUSIONS OF LAW

            The Tax Commission shall revoke the license of any person violating the  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 5th day of October, 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