89-1316 - Sales

 

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