89-1039 - Sales Tax License

 

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