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