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. 89-1316
:
Respondent : Account Nos. XXXXX
: and 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 XXXXX before Joseph G. Linford, Presiding
Officer. XXXXX appeared representing
the Petitioner.
No
one representing the Respondent appeared at the hearing, though notice of the
hearing was mailed to Respondent on XXXXX.
Respondent's default was therefore entered and the hearing proceeded in
Respondent's absence.
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 and was also issued
license No. XXXXX when Respondent applied for a new sales tax license under a
slightly different name, XXXXX.
2.
The Respondent is in arrears on sales tax collection and remittance on license
No. XXXXX in the approximate sum of $$$$$.
3.
Respondent has made no effort to cooperate with Petitioner in trying to resolve
the liability in question. Telephone
calls made by Petitioner to Respondent have not been returned. Messages left have not been answered and
Respondent has not cooperated with Petitioner in any manner.
4.
Petitioner's attempts to garnish Respondent's bank accounts have also been
unsuccessful because those bank accounts have been closed by the bank because
of insufficient funds being deposited in those accounts.
5.
Petitioner gave its opinion that Respondent secured the new sales tax license
No. XXXXX as a means to continue accruing sales tax liability without having to
incur the consequences thereof.
6.
In a letter dated XXXXX, pursuant to Utah Code Ann. §59-12-107(15) and Utah
State Tax Commission Administrative RuleR865-19S-8, Petitioner requested that
Respondent deposit a bond with the Tax Commission. Such bond has not been deposited as of this date. The Respondent had 10 days from the date of
the letter in which to post the bond.
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 revocation of license No. XXXXX and 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 and license No. XXXXX be revoked and 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
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner