92-1832 - Drug Stamp

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

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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