91-0911 - 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. 91-0911

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