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. 92-1832
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, a tax compliance agent. Respondent was not present.
Ms. XXXXX had notice of the hearing as evidenced by her signature on a
certified mail receipt which accompanied the hearing notice.
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 XXXXX through
XXXXX.
3. In XXXXX, the true owner of XXXXX, XXXXX,
died, leaving his wife, XXXXX, behind.
4. Ms. XXXXX took over the business, however,
she has never listed her name on the business license.
5. The last time Petitioner paid sales and use
tax was the third quarter XXXXX. The
last time Petitioner filed a sales tax return was the second quarter XXXXX.
6. Tax compliance agent XXXXX has tried to
contact Ms. XXXXX in an effort to work out the delinquency situation. Ms. XXXXX has not responded to repeated
letters and phone calls.
7. At one point, Ms. XXXXX was able to arrange
a meeting with Ms. XXXXX, but Ms. XXXXX did not show up.
8. In the meantime, Ms. XXXXX has filed chapter
13 bankruptcy on her own behalf.
9. To date, Ms. XXXXX owes over $$$$$ in past
due sales tax alone.
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 18th day of February, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner