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