91-0019

Sales

Signed 3/8/91

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. 91‑0019

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. 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 XXXXX through XXXXX.

3. For the periods XXXXX through XXXXX, the Respondent filed sales tax returns, however, did not pay those returns.

4. For the second, third, and fourth quarters of XXXXX, no returns were filed nor were any estimates of liabilities made. Had that been done, approximately $XXXXX additional taxes would be found to be owed.

5. The collection agent was assigned the account on XXXXX. At that time the agent contacted the Respondent's representative and a repayment agreement was entered into.

6. The terms of the repayment agreement were that the Respondent was to pay $XXXXX a month towards the deficiency and to keep current with its sales tax liabilities. The Respondent complied with the terms of the agreement for a short time, but thereafter stopped making payments on the account.

7. Although duly notified of the time, date and place of the formal hearing, the Respondent's representative 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 hereby revoked for failure to comply with the laws of the state of Utah and the petition is granted.

DATED this 8th 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

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13(1), 63‑46b‑14(2)(a).

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