BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION :
:
Petitioner : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
XXXXX : Appeal No. 89-1307
Respondent : Account No.XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for formal
adjudicative proceedings on the XXXXX, XXXXX before Joseph G. Linford,
Presiding Officer. XXXXX and XXXXX
appeared representing Petitioner. No
one appeared representing the Respondent, though notice of the hearing was
mailed to Respondent on XXXXX.
Accordingly, the Respondent's default was entered on the record and the
hearing proceeded in the absence of the Respondent.
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.
The Respondent was issued sales tax license No. XXXXX.
2.
The Respondent is in arrears on sales tax collection and remittance to the Utah
State Tax Commission in the approximate sum of $$$$$.
3.
Respondent's business operated as a proprietorship under the name of XXXXX
prior to its incorporation on XXXXX.
Prior to incorporation Respondent operated under sales tax license No.
XXXXX. Sales tax license No. XXXXX was
issued to Respondent after becoming incorporated.
4.
Before becoming incorporated Respondent had a long history of nonpayment or
inadequate payment of sales tax liabilities.
The same pattern has continued since Respondent's incorporation.
5.
A payment agreement was entered into but Respondent has made no payments on
that agreement and has continued to accrue additional unpaid sales taxes.
6.
The retail place of business of Respondent appears to be closed at the present
time. However, there are some
indications that it may still open and operate on occasion for such things as
parties or special celebrations.
CONCLUSIONS OF LAW
The
Tax Commission has authority under Utah Code Ann. §59-12-106(1) 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.
DECISION AND ORDER
Based
on the foregoing, the Tax Commission hereby finds sufficient cause for
revocation of license No. XXXXX for failure to comply with the laws of the
State of Utah. This applies also to
sales tax license No. XXXXX. Therefore, it is the decision and order of the Utah
State Tax Commission that license No. XXXXX be revoked as well as license No.
XXXXX if such license has not been terminated previously, and the Respondent is
ordered to surrender these licenses to the Tax Commission within three days
from the date of this order.
DATED
this 15th day of November, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner