BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : FINDINGS
OF FACT,
: CONCLUSIONS
OF LAW,
Petitioner, : AND FINAL DECISION
:
v. :
:
XXXXX, : Appeal No. 90-1125
:
Respondent. : Account No. XXXXX
_____________________________________
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 the revocation of
license number XXXXX, for failure to comply with the laws of the state of Utah.
Hearing
on the matter was held on XXXXX. Paul
F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the
Commission. Present and representing
the Petitioner was XXXXX. Although duly notified of the time, date and place of
the hearing, the Respondent failed to appear.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1.
The taxes in question are sales and withholding tax.
2.
The periods in question are the third and fourth quarters of XXXXX, the first,
second and third quarters of XXXXX, the fourth quarter of XXXXX, and the first
and second quarters of XXXXX.
3.
The Petitioner's witness testified that she was assigned the account in XXXXX
for the purpose of reconciling the account and collecting the sales tax
due. Numerous attempts were made
through XXXXX for payment of the account, however, neither an acceptable
payment agreement nor repayment in the amounts due has been completed. As a result of the Respondent's failure to
pay sales and withholding taxes for the periods in question, a balance in the
amount of $$$$$ exists as of XXXXX.
CONCLUSIONS OF LAW
The
Tax Commission shall revoke the license of any person violating any provisions
of the Sales Tax Act. (Utah Code Ann.
§59-11-106(1).)
DECISION AND ORDER
The
Tax Commission finds that sufficient cause exists for the revocation of license
number XXXXX. Therefore, it is the
order of the Utah State Tax Commission that license number XXXXX is hereby
revoked for failure to comply with the laws of the state of Utah and the
petition is granted.
DATED
this 12 day of December, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Commissioner Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner