90-2331 - 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. 90-2331

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