89-1221 - Sales

 

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, )

XXXXX ) Appeal No. 89-1221

:

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

This matter was scheduled for a Prehearing Conference on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner were XXXXX and XXXXX. Although duly notified by mail of the date and time for the Prehearing Conference, no one appeared to represent the Respondent.

After noting the default of the Respondent, the Presiding Officer took evidence and arguments as it relates to the failure of the Respondent to comply with the laws of the state of Utah.

Based upon the evidence presented at the Prehearing Conference, 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 first quarter of XXXXX through the fourth quarter of XXXXX.

3. Returns for the four quarters of XXXXX were not filed until the Collection agent made arrangements to pick up the returns on XXXXX.

4. The account was assigned on XXXXX to a collection agent for the purpose of reconciling the account and collecting the sales tax.

5. The balance due and owing for the four quarters of XXXXX was $$$$$, which to date has not been paid.

6. Numerous attempts were made to contact the registered agent of the Respondent company to make arrangements to pick up the first and second quarter returns for XXXXX, as well as establishing an acceptable payment agreement for repayment for the four quarters of XXXXX. Such attempts have proved to be futile.

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 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