91-0691 - 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. 91-0691

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