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, ) Appeal No. 89-1039
dba XXXXX )
: Account
No. XXXXX
Respondent :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah Rules of
Administrative Procedure and the Administrative Procedures Act for formal
adjudicative proceedings on XXXXX before Joseph G. Linford, Presiding
Officer. XXXXX and XXXXX represented
the Petitioner. Respondent did not
appear at the hearing although notice thereof was mailed to the Respondent on
XXXXX.
After
reviewing the evidence and arguments of the parties and the recommendation of
the Presiding Officer, the Tax Commission hereby makes its:
FINDINGS OF FACT
1.
Respondent was issued sales tax license No. XXXXX.
2.
Respondent is in arrears on sales tax collection and remittance to the State
Tax Commission in the approximate sum of $$$$$ for the period XXXXX. This dollar amount of taxes due is an
estimate because Respondent has filed no returns.
3.
After several attempts to contact the Respondent, Petitioner was finally able
to contact him. At that time,
Respondent told Petitioner that he had no records to file for his tax returns,
that he had no money to pay the taxes, and that he intended to file bankruptcy.
4.
Petitioner has continued to operate the business but as of XXXXX, which is the
last time Petitioner checked, Respondent had not yet filed bankruptcy. Petitioner has continued to make several
attempts to contact Respondent but to no avail and it appears that Respondent
is attempting to evade contact with the Petitioner.
CONCLUSIONS OF LAW
The
Tax Commission has authority under Utah Code Ann. §59-12-106(1) (1987 Rep.) to
Revoke the sales tax license of any person failing to comply with the laws of
the State of Utah relative to the collection and payment of sales tax. From the above facts, it is evident that the
Respondent has not complied with those laws.
DECISION AND ORDER
Based
on the foregoing, the Tax Commission hereby 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
decision and order of the Utah State Tax Commission that license no. XXXXX is
revoked and the Respondent is ordered to surrender the license to the Tax
Commission within three days from the date of this order.
DATED
this 5th day of October, 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