91-0721 - 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. 91-0721

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