93-1961

Sales

Signed 3/30/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COLLECTION DIVISION OF THE )

UTAH STATE TAX COMMISSION, : ORDER

Petitioner, )

: Appeal No. 93-1961

v. )

: Account No. XXXXX

XXXXX. )

Respondent. : Tax Type: Sales and Use

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Settlement Conference pursuant to the provisions of Utah Code Ann. '59-1-502.5, on XXXXX. Lisa L. Olpin, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was field agent XXXXX. Respondent did not appear although Respondent was sent notice of this settlement conference at the last known address.

According to Tax Commission records, Respondent has a recent history of failing to remit collected sales and use tax. Respondent did not pay the tax amount due for the second, third and fourth quarters of XXXXX, totalling over $$$$$ in tax, penalties and interest.

Payment has yet to be received on the last quarter of XXXXX and the third quarter of XXXXX sales and use tax returns ($$$$$ due). The last two payment checks were returned for insufficient funds.

Respondent has not complied with payment agreements nor has it deposited funds in a sales and use tax account set up for the purpose of keeping Respondent current on payments.

DECISION AND ORDER

Based upon the information presented at the conference, and the records of the Tax Commission, the Commission finds sufficient cause has been shown to revoke sales and use tax license XXXXX.

This Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request for a Formal Hearing within ten (10) days of the date of this decision. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

160 East 300 South

Salt Lake City, Utah 84134

It is so ordered.

DATED this 30th day of March, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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