01-0182

Revocation

Signed 7/16/01

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

TAXPAYER SERVICES DIVISION, ) FINDINGS OF FACT,

UTAH STATE TAX COMMISSION ) CONCLUSIONS OF LAW,

) AND FINAL ORDER OF REVOCATION

Petitioner, )

)

v. ) Appeal No. 01-0182

) Account No. #####

) Tax Type: Revocation

PETITIONER LLP, DBA )

COMPANY A, ) Judge: Phan

Respondent. )

_____________________________________

Presiding:

Jane Phan, Administrative Law Judge

Appearances:

For Petitioner: Clark Snelson, Assistant Attorney General

Tony Zampedria, Tax Compliance Agent

For Respondent:

STATEMENT OF THE CASE

This matter came before the Utah State Tax Commission for a Formal Hearing on July 10, 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 5, 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. As of the date of the hearing Respondent owed $$$$$ in sales tax, penalty and interest for the periods from January 1, 2000 through the end of March 2001. Since the business had continued operating additional tax for the second quarter of 2001 had been collected and would be due at the end of July.

3. Petitioner's representative testified that numerous collection attempts had been made and were unsuccessful.

4. Petitioner's representatives indicated that Respondent's business was currently operating under a new sales tax license number and it was Petitioner's position that the new sales tax license had been erroneously issued.

5. Respondent did not appear at the Formal Hearing in this matter, so the Commission has no explanation from Respondent concerning the delinquency.

APPLICABLE LAW

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 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 license number #####. It is so ordered.

DATED this 16^th day of July, 2001.

_____________________

Jane Phan

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 16^th day of July, 2001.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner