01-1864
Sales Tax/Revocation
Signed 7/16/02
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
TAXPAYER SERVICES
DIVISION ) ORDER
OF THE UTAH STATE TAX )
COMMISSION, ) Appeal No. 01-1864
)
Petitioner, ) Account No. #####
)
v. ) Tax Type: Sales
Tax/Revocation
)
RESPONDENT, )
)
Respondent. ) Judge: Davis
_____________________________________
Presiding:
G. Blaine Davis, Administrative Law Judge
Appearances:
For Petitioner: Mr. Laron Lind, Assistant Attorney
General
Mr. Kerry Wheelwright, Taxpayer
Services Division
For Respondent: No one appeared
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 June 13,
2002. This Initial Hearing was a
continuation of the Initial Hearing which was held on February 26, 2002, and
for which a decision was issued on March 13, 2002.
At the hearing on
February 26, 2002, the parties entered into a verbal agreement which set forth
certain terms and conditions under which the sales tax license of Respondent
would not be revoked.
On or about June 4,
2002, Petitioner filed an Affidavit representing that the terms and conditions
of said stipulation had not been complied with by Respondent. In addition, Respondent has defaulted by
failing to appear at this proceeding.
An attempt was made by the Administrative Law Judge to call Respondent
on the telephone, but there was no answer.
Further, Mr. Wheelwright verbally represented that Respondent is now out
of business, and no longer continues to need or to use his current sales tax
license. Further, the delinquencies
which existed on February 26, 2002, have not been cured and those deficiencies
and violations of the Utah Sales Tax Act continue to this time.
APPLICABLE
LAW
The Tax Commission
shall, on a reasonable notice and after a hearing, revoke the license of any
person violating any provision of the Utah Sales Tax Act, 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
§59-1-401 (Utah Code Ann. §59-12-106)(1).)
DECISION
AND ORDER
This account is
substantially delinquent and, for substantial periods of time has been in
violation of the provisions of the Sales Tax Act. There are more than sufficient grounds to require revocation of
the sales tax license. In addition, the
Commission issues an Order of Default against Respondent for failing to appear
at the continued Initial Hearing on June 13, 2002.
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
Appeals
Division
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 16th day of July , 2002.
____________________________________
G. Blaine Davis
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 16th day of July , 2002.
Pam Hendrickson R.
Bruce Johnson
Commission Chair Commissioner
Palmer DePaulis Marc
B. Johnson
Commissioner Commissioner