90-2653 - 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. 90-2653

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