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. 89-1308
XXXXX )
: Account
No. XXXXX
Respondent :
_____________________________________
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 XXXXX before Joseph G. Linford, Presiding Officer.
XXXXX and XXXXX appeared representing the Petitioner. XXXXX appeared
representing 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
State Tax Commission in the approximate sum of $$$$$.
3.
Respondent has a long history of nonpayment of sales taxes dating back to the
second quarter of XXXXX. Numerous attempts by Petitioner to work with
Respondent in order to improve the situation have failed. It is apparent that
Respondent is unable to pay the balance owing while remaining current on each
quarter's sales tax liability as it accrues.
4.
Respondent indicated that he is contemplating closing the business and filing
bankruptcy, but as of yet has not done so.
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 Utah State Tax Commission hereby finds sufficient cause
for the revocation of sales tax 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 be 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 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