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