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. 91-0691
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. No
representative for the Respondent appeared.
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
of XXXXX and the first, second and third quarters of XXXXX.
3. On XXXXX, a collection agent was assigned
the account for the purpose of reconciling the account and obtaining payment of
taxes due.
4. On XXXXX, the Petitioner and Respondent
entered into a repayment agreement whereby the Respondent agreed to pay $$$$$
per month for five months and then a balloon payment for the balance of the
amounts due in XXXXX.
5. The Respondent made four of the monthly
payments as agreed, however, failed to make the fifth payment and also failed
to make the balloon payment as required.
6. As of XXXXX, the Respondent appeared to be
out of business.
7. Notice as to the time, date and place of the
hearing was mailed to the Respondent via certified mail to the business
address, however, that was returned to the Commission unclaimed. Notice was also left at the residence of the
owner, however, no-representative of the Respondent appeared at the hearing.
8. As a result of the inability to reconcile
the account, a balance of $$$$$ exists in unpaid sales 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