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. 90-2653
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 was XXXXX. A
representative for the Respondent did not 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 third and fourth quarter of XXXXX, and the
first and third quarters 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.
4.
An audit resulted in a balance due and owing of $$$$$ in sales tax, penalty,
and interest.
5.
The collection agent has made numerous attempts to reach an acceptable payment
agreement for repayment of the amount due, but has not received cooperation
from the Respondent. A review of the
Respondent's assets show that there are sufficient assets against which money
could be borrowed to repay the liability; however, the Respondent has not
chosen to do so.
6.
Although duly notified of the time, date and place of the hearing, a
representative of the Respondent did not appear.
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.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner