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. 91-0911
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 fourth
quarter of XXXXX; the first, second, third, and fourth quarters of XXXXX; the
first, second, and third quarters of XXXXX; and the first quarter of XXXXX.
3. On XXXXX, the Respondent filed a Chapter 11
bankruptcy. At that time it was
confirmed that the Respondent should pay XXXXX. $$$$$ per month to the Tax Commission for sales tax
delinquencies.
4. The Respondent made only XXXXX payments due
under the agreement. After having
defaulted on its Chapter 11 payments, the Petitioner's bankruptcy was converted
to a Chapter 7.
5. A current sales tax delinquency of $$$$$,
which includes penalties and interest, exists.
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
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner