91-0692 - 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. 91-0692

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. 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 third and fourth quarters of XXXXX, and the second, third and fourth quarters of XXXXX.

3. A collection agent was assigned the account in XXXXX, to reconcile the account and obtain payment of the unpaid sales tax due. In XXXXX, the Petitioner and Respondent entered into a repayment agreement whereby the Respondent agreed to pay $$$$$ per month during the off season and $$$$$ per month during the summer months until the account was cleared.

4. The Respondent made payments through XXXXX, however, stopped making the required payments. In addition, the Respondent failed to file the third and fourth quarter XXXXX returns. As a result of the failure to timely file and pay the returns due for the periods in question, a current balance in the amount of $$$$$ exists, which current balance in the amount of $$$$$ exists, which represents unpaid 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.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes*

Commissioner Commissioner