90-2332 - 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. 90-2332

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