93-2130

Sales

Signed 1/25/94

 

                   BEFORE THE UTAH STATE TAX COMMISSION

                   ____________________________________

 

COLLECTION DIVISION OF THE       )

UTAH STATE TAX COMMISSION,       :  ORDER OF REVOCATION

                                 )  OF SALES AND USE TAX

          Petitioner,            :  LICENSE

v.                               )

                                 :

XXXXX,                           )  Appeal No. 93-2130

                                 :  License No. XXXXX

          Respondent.            )

                   _____________________________________

 

                             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, Presiding Officer, heard the matter for and on behalf of the Commission.  Present and representing Petitioner was XXXXX.  Respondent did not appear although notice had been sent to Respondent's last known address.

          According to Tax Commission field agent, XXXXX, Respondent has not filed sales and use tax returns for over the past two years.  Respondent owes over $$$$$ in sales tax, penalty and interest.  This deficiency is based partially on estimated figures due to the non-filings.

          Prior to the settlement conference, Ms. XXXXX scheduled eleven appointments with Respondent's agent XXXXX.  Mr. XXXXX appeared only twice.  He has not returned phone calls and repeatedly provides excuses for failing to meet with the field agent such as too busy, check is in the mail, etc.

                            DECISION AND ORDER

          Based upon the information presented at the conference, and the records of the Tax Commission, the Commission hereby revokes 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 25th day of January, 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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