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. 91-0721
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 was 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 second,
third, and fourth quarters of XXXXX; and the first quarter of XXXXX.
3. For the second and third quarters of XXXXX,
the Respondent filed its sales tax returns, and presented a check in payment
for those returns. The check was
presented for payment, but was not honored due to insufficient funds.
4. The account was assigned in XXXXX, to a
collection agent for the purpose of reconciling the account and collecting the
sales tax.
5. Several attempts were made through XXXXX,
for payment of the account, which have not resulted in either an acceptable
payment agreement or repayment of the amounts due. The last personal contact the collection agent had with the
Respondent was in XXXXX.
6. A current balance in the amount of $$$$$
exists, which includes delinquent sales tax, penalties, and interest.
7. Notice as to the time, date, and place of
the hearing was personally served upon the Respondent at its place of business,
and also by way of certified mail; however, the Respondent failed to appear at
the hearing.
CONCLUSIONS OF LAW
The
Tax Commission shall revoke the license of any person violating any provisions
of the Sales Tax Act. (Utah Code Ann.
§59-12-106(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 August, 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