BEFORE THE UTAH STATE TAX COMMISSION
TAXPAYER SERVICES DIVISION, ) FINDINGS OF FACT,
UTAH STATE TAX COMMISSION ) CONCLUSIONS OF LAW,
) AND FINAL ORDER OF REVOCATION
v. ) Appeal No. 01-0180
) Account No. #####
) Tax Type: Revocation
PETITIONER, DBA , )
COMPANY A ) Judge: Phan
Marc Johnson, Commissioner
Jane Phan, Administrative Law Judge
For Petitioner: Gale Francis, Assistant Attorney General
Robin Williams, Tax Compliance Agent
STATEMENT OF THE CASE
This matter came before the Utah State Tax Commission for a Formal Hearing on May 31, 2001. Although duly notified of the date, time and location of the hearing, Respondent failed to appear. Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. This matter is before the Utah State Tax Commission due to the Request for Revocation of Sales Tax License, filed by Petitioner on February 1, 2001. 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.
2. Currently Respondent owes $$$$$ in sales tax, penalty and interest for the periods from July 1999 through September 2000. This amount comes from returns filed by Respondent which were unpaid. Respondent has failed to file returns for the periods from October 2000 to the present and as of the date of the hearing sales tax for these later periods has not yet been estimated. Once sales tax is estimated, tax, penalty and interest will be added to the assessment for October 2000 to the present.
3. Respondent had attempted to pay the July through September 1999 period but the check was returned for insufficient funds. An individual income tax refund was applied towards the tax for that period. Since the second quarter of 1999, Respondent has failed to make any other payments toward the sales tax delinquency.
4. PETITIONER has filed for bankruptcy protection. However, it was Petitioner's representation that Respondent's bankruptcy counsel did not object to the revocation action.
5. Respondent did not attend the Formal Hearing in this matter, so the Commission has no explanation from Respondent concerning the delinquency.
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).)
CONCLUSIONS OF LAW
Respondent's has substantially failed to comply with provision of the Sales and Use Tax Act and for that reason the Commission revokes Respondent's sales tax license pursuant to Utah Code Ann. '59-12-106(1).
DECISION AND ORDER
Based upon the foregoing, the Tax Commission revokes sales tax licence #####. It is so ordered.
DATED this 5th day of June, 2001.
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 5th day of June, 2001.
Pam Hendrickson R. Bruce Johnson
Commission Chair Commissioner
Palmer DePaulis Marc B. Johnson