91-0020

Sales

Signed 3/21/91

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. 91‑0020

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 February XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX. Present and representing the Respondent was XXXXX.

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 period in question is XXXXX through XXXXX.

3. An audit of the sales tax account of the Respondent revealed a balance due and owing of $XXXXX in sales tax, $XXXXX in penalty, and $XXXXX in interest. That liability resulted from the Respondent's having failed to file and pay a majority of the returns. On those returns that were filed, the returns were not paid.

4. The account was assigned in XXXXX to a collection agent for the purpose of reconciling the account and collecting the sales tax.

5. The collection agent made attempts to have the amounts due repaid or a payment agreement worked out, however, such attempts were met without success.

6. The owner of the business testified that a Chapter 11 bankruptcy was filed, however, it was his belief that it was converted to a Chapter 7 bankruptcy proceeding, and that proceeding was still pending.

7. The collection agent testified that the Chapter 7 bankruptcy was discharged on XXXXX.

8. As of the date of the hearing, the business continued to operate.

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 21st 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

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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