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. 90-2332
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
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 tax in question is sales tax.
2. The periods in question are XXXXX through
XXXXX.
3. The account was assigned to a collection
agent in XXXXX for the purpose of reconciling the account and collecting the
sales tax.
4. Respondent had not filed nor paid any sales
tax returns for the periods in question until it was contacted by the
collection agent. At that time the
Respondent filed returns for the third quarter XXXXX through the fourth quarter
XXXXX, however, no payment was made on those returns. Respondent did, however, file and pay its first quarter XXXXX
sales tax.
5. Numerous attempts were made by the
collection agent to obtain payment of the account or reach an acceptable
payment agreement, without success.
6. As a result of the inability to collect the
sales tax due, approximately $$$$$ in sales tax remains due and owing.
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 9th day of January, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman