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. 91-1203
Respondent. : Sales Tax 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. Present and representing the Respondent
was XXXXX.
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 XXXXX through
XXXXX.
3. Prior to XXXXX, the Respondent had a sale
tax liability of $$$$$.
4. In XXXXX, after the Respondent had filed a
Chapter 11 Bankruptcy, the Bankruptcy Court confirmed a sales tax balance of
$$$$$ which the Respondent was ordered to pay over a XXXXX year period. The Respondent was to pay $$$$$ in XXXXX of
each year for a XXXXX year period of time.
5. In XXXXX, the Respondent failed to make the
XXXXX payments as was required.
6. After the XXXXX payment was missed, the
Respondent agreed to pay $$$$$ per week however, stopped making those payments
in XXXXX. During the time the
Respondent was making the XXXXX a week payments, the Respondent failed to pay
on current liabilities as they accrued.
As a result, the Respondent incurred an additional tax liability in the
amount of $$$$$.
7. As a result the Respondent's inability to
abide by the Order of the Bankruptcy Court and its inability to stay current on
its tax liabilities, a sales tax liability in the amount of $$$$$ which
includes penalties and interests 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 9 day of October, 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