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. 91-0472
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 were XXXXX and 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 periods in question are the fourth
quarter XXXXX through the first quarter XXXXX.
3. The Respondent operates a retail food
business wherein he purchases frozen foods at the wholesale level and then
retails them to his customers.
4. During the periods in question, the
Respondent collected sales tax on sales made, however, failed to remit any
taxes so collected. The Respondent used
the sales tax collected to finance the ongoing operations of his business, including
financing any personal expenses he incurred.
5. On XXXXX, a collection agent contacted the
Respondent and informed him of the delinquent account. Since that time, and after other attempts,
the Respondent has made no payments on the delinquent account. Inspection of
the Respondent's financial resources indicate that the likelihood of reaching a
satisfactory repayment agreement is nonexistent.
6. As of the first quarter XXXXX, a sales tax
deficiency in the amount of $$$$$ existed which included tax, penalties and
interest.
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 15th day of July, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes*
Commissioner Commissioner