92-1436 - 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. 92-1436

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. Lisa L. Olpin, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was Jan Sanchez, a tax compliance officer. Respondent did not 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 period in question is the second quarter XXXXX through the fourth quarter XXXXX.

3. In XXXXX, Respondent obtained a sales and use tax license.

4. A collections agent was assigned to Respondent's account in July XXXXX.

5. Respondent had not filed a single sales and use tax return until XXXXX. At that time, Respondent filed all but two outstanding returns.

6. Respondent did remit two checks to the Tax Commission totalling approximately $$$$$ as payment on past due quarters; both checks bounced.

7. Respondent did timely file and pay its first quarter XXXXX sales and use taxes.

8. In XXXXX, XXXXX, the owner, filed Chapter 13 bankruptcy.

9. At the present time, Respondent owes $$$$$ in sales and use taxes. (Respondent averaged approximately $$$$$ per quarter in sales and use tax while in business.)

10. Respondent is also delinquent more than $$$$$ in withholding taxes.

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 10th day of August, 1992.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner