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