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. 91-0441
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 the first,
second and third quarters of XXXXX.
3. The Petitioner's representative, a
collection agent for the Commission, was assigned the account on XXXXX, for the
purpose of reconciling the account and collecting the sales tax due.
4. On XXXXX, the agent contacted the Respondent
and at that time the Respondent paid $$$$$ of a $$$$$ sales tax debt. Subsequent to that contact, the collection
agent had made numerous attempts to reconcile the account that had been due as
well as the debt that continued to accrue, however, such attempts were met
without success.
5. Although notified of the time, date and
place of the hearing, the Respondent failed to appear.
6. A current balance in the amount of $$$$$ in
tax, penalty and interest exists as a result of the nonpayment of the sales tax
due.
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.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner