93-1962

Sales

Signed 5/24/94

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 Nos. 93-1962

XXXXX ) and 93-1963

XXXXX, : Account Nos. XXXXX

Respondent. ) and XXXXX

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to Respondent's request for a formal hearing in this matter.

A settlement conference had previously been held on XXXXX. Petitioner appeared and presented its case. Respondent was not present after notice had been properly served of the date, time and place.

On XXXXX, the Commission ordered the two sales and use tax licenses revoked in these cases. Respondent then requested a formal hearing.

The formal hearing was held on XXXXX, at the Tax Commission. Respondent's attorney of record, XXXXX, had been duly noticed of the date, time and place of the formal hearing. In fact, this hearing was continued from XXXXX, to XXXXX, and then to XXXXX, at Respondent's request.

At the formal hearing, Respondent did not appear. When the Administrative Law Judge called Mr. XXXXX's office, an answering service intercepted the call and said that no calls were forwarding to the office.

FINDINGS OF FACT

The Commission hereby accepts, by incorporation, as findings of fact the statement of the case as earlier determined in the settlement conference order dated XXXXX.

CONCLUSIONS OF LAW

The Tax Commission shall revoke the license of any person violating any provisions of the Sales Tax Act. (Utah Code Ann. '59-11-106(1).)

DECISION AND ORDER

The Tax Commission confirms the decision already once stated in the settlement conference order of XXXXX. That is to say, based upon the findings of fact in this case, as incorporated above, the Commission hereby revokes sales and use tax license numbers XXXXX and XXXXX for failure to comply with the laws of the State of Utah.

DATED THIS 24th day of May, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63-46b-13(1), 63-46b-14(3)(a).

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