90-1663 - Sales

 

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. 90-1663

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, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX. Present and representing the Respondent was XXXXX.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is sales tax.

2. The periods in question are the first quarter XXXXX through the third quarter XXXXX.

3. The Petitioner's witness was assigned the account on XXXXX. At that time it was discovered that the Petitioner had not filed nor paid sales tax since XXXXX.

4. After contact was made with the Respondent, an agreement was entered into whereby the Respondent would pay $$$$$ per month on the unpaid sales tax. Also at that time, the Respondent filed sales tax returns through XXXXX.

5. As of the date of the hearing, only one payment was made by the Respondent, that being in XXXXX. Since that meeting, no additional sales tax returns have been filed.

6. Numerous attempts have been made to contact the Respondent either through phone or mail in an attempt to resolve the account, however, none have resulted in either an acceptable payment agreement or repayment of the amounts due.

7. As of XXXXX, the Respondent owed $$$$$ in sales tax, penalty and interest.

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 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 20 day of December, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner