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. 90-2331
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 were XXXXX and XXXXX.
Although duly notified of the time, date and place of the hearing, the
Petitioner's representative failed to appear.
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 of XXXXX through the third quarter of XXXXX.
3. The account was assigned in XXXXX to a
collection agent for the purpose of reconciling the account and collecting the
sales tax. Since approximately XXXXX,
the Respondent's account stayed current.
However, no progress had been made in satisfying the amount in arrears.
4. For approximately the past year, the
collection agent has worked actively and sought a repayment agreement or other
satisfaction of the obligations owed, however, no suitable or acceptable
agreement has been reached.
5. As of a result of the liabilities, a tax
deficiency in the amount of $$$$$ exists.
That figure represents taxes in the amount of $$$$$, and penalties and
interest in the amount of $$$$$.
6. The collection agent testified that the
Respondent's current financial situation is marginal, and it is unlikely that
sufficient funds exist with which to reach an acceptable repayment agreement.
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 8 day of March, 1991.
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