90-1125 - Sales and Withholding

 

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