BEFORE THE UTAH STATE TAX
COMMISSION
___________________________
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, : FINDINGS OF FACT,
) CONCLUSIONS
OF LAW,
Petitioner, : AND FINAL DECISION
)
XXXXX, : Appeal No. 92-1668
dba XXXXX, )
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 XXXXX. Representing
the Respondent by telephone was XXXXX, an attorney.
At
the start of the hearing, Mr. XXXXX informed the Commission that Mr. XXXXX was
unable to attend the hearing in that he was under doctor's orders to stay in
bed due to pain. Mr. XXXXX was
scheduled for spinal surgery XXXXX.
In
any case, Mr. XXXXX did not request a continuance in this matter and did
represent Respondent at the revocation hearing.
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 first
quarter XXXXX, fourth quarter XXXXX, first quarter XXXXX and second quarter
XXXXX.
3. Respondent first began business in XXXXX.
4. Respondent has not filed nor paid sales and
use taxes for the quarters in question.
5. Respondent is also delinquent in remitting
and filing withholding taxes.
6. Currently, Respondent owes over $$$$$ in
sales and use taxes.
7. Respondent is now out of business and has no
need for his sales and use tax license except to sell off his inventory and to
buy missing parts to complete computer systems to sell.
8. Respondent states that he could pay off his
tax liabilities once he sells his inventory.
9. Mr. XXXXX of the Collections Division stated
that Respondent has not been cooperative in working out the tax situation;
Respondent has not
answered letters or filed back returns. Additionally, Respondent did not provide the
Tax Commission with his new business address once he moved his business into
his home.
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. Petitioner is reminded,
however, that tax collected on any subsequent sales of Petitioner's inventory
must be remitted to the state.
DATED
this 3rd day of December, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
0. Tew
Chairman Commissioner
Joe B. Pacheco S.
Blaine Willes
Commissioner Commissioner