91-0439 - 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. 91-0439

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. 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. On XXXXX, a collection agent was assigned the account for the purposes of reconciling the account and collecting the sales tax due.

4. On XXXXX, the collection agent met with the owner of the business and at that time was informed by the owner that the owner was without funds with which to pay the tax due.

5. Numerous attempts were made to reconcile the account or make suitable arrangements for repayment of the sales tax due, however, such attempts were unsuccessful.

6. A current balance in the amount of $$$$$ exists in outstanding tax, penalty and interest.

7. Although duly notified as to the time, date and place of the hearing, the Respondent failed to 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 14th day of May, 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