91-0441 - 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. 91-0441

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