BEFORE THE UTAH STATE TAX COMMISSION
TAXPAYER SERVICES DIVISION, )
UTAH STATE TAX COMMISSION, ) ORDER OF REVOCATION
) Appeal No. 00-0685
v. ) Account No. #####
RESPONDENT ) Tax Type: Sales Tax
) Presiding: Phan
Jane Phan, Administrative Law Judge
For Petitioner: Gale Francis, Assistant Attorney General
Carol Price, Agent
STATEMENT OF THE CASE
This matter came before the Utah State Tax Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. '59-1-502.5, on May 30, 2000. Although duly notified of the date, time and location of the hearing, Respondent failed to appear. However, Respondent's representative had called in prior to the hearing and left a message that she would not be appearing at the hearing since the business is no longer operating.
This matter is before the Utah State Tax Commission do to the Request for Revocation of Sales Tax License, filed by Petitioner on May 9, 2000. Petitioner requests revocation of sales tax license number ##### pursuant to Utah Code Ann. '59-12-106(1) on the grounds that Respondent has failed to comply with the laws of the Utah Sales Tax Act.
Respondent has a significant sales tax delinquency for periods from December 1997 through October 1999. As of October 1999, Respondent owned $$$$$$ in sales tax, penalties and interest. Respondent has not filed returns for the periods subsequent to October 1999 so additional sales tax and penalties will be assessed. Interest continues to accrue on the unpaid balance. Respondent had entered into several different payment agreements to pay the prior tax balance which Respondent was unable to meet. Respondent is currently out of business.
The commission shall, on a reasonable notice and after a hearing, revoke the license of any person violating any provision of this chapter and no license may be issued to such person until the taxpayer has complied with the requirements of this chapter. Any person required by this chapter to collect sales or use tax within this state without having secured a license to do so, is guilty of a criminal violation as provided in Section 59-1-401. (Utah Code Ann. '59-12-106(1).)
DECISION AND ORDER
This account is substantially delinquent and has been for many years in violation of the provisions of the Sales Tax Act. There are more than sufficient grounds to require revocation of the sales tax license.
Based on the foregoing, the Utah State Tax Commission hereby revokes sales tax license number #### for failure to comply with the provisions of the Sales Tax Act.
This decision does not limit a party's right to a Formal Hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. 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
210 North 1950 West
Salt Lake City, Utah 84134
Failure to request a Formal Hearing will preclude any further appeal rights in this matter.
DATED this ____6______ day of ______JUNE_________________, 2000.
Administrative Law Judge
BY ORDER OF THE UTAH STATE TAX COMMISSION.
The Commission has reviewed this case and the undersigned concur in this decision.
DATED this ____6_____ day of _______June________________, 2000.
Pam Hendrickson R. Bruce Johnson
Commission Chair Commissioner
Palmer DePaulis Marc B. Johnson