BEFORE THE UTAH STATE TAX COMMISSION
TAXPAYER SERVICES DIVISION )
OF THE UTAH STATE TAX ) ORDER OF REVOCATION
) Appeal No. 01-1865
) Account No. #####
) Tax Type: Sales Tax Revocation
) Judge: Davis
G. Blaine Davis, Administrative Law Judge
For Petitioner: Mr. Laron J. Lind, Assistant Attorney General
Mr. Stan Allen, from the Taxpayer Services Division
Ms. Wendy Gianchetta, from the Taxpayer Services Division
Mr. Kerry Wheelwright, from the Taxpayer Services Division
Mr. Craig Newton, from the 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. §59-1-502.2, on February 28, 2002. At that time, the parties reached a verbal agreement, and a document was to be prepared to memorialize the agreement entered into by the parties. However, before the agreement could be prepared, the subject business ceased operations, and it is the understanding of Petitioner that the lease of Respondent was terminated for non-payment of rent. Therefore, the sales tax license at issue in this proceeding is no longer being used by Respondent. Thereafter, a request was made to set the matter for further hearing, and notice was given to each of the parties for a continued Initial Hearing to be held on September 9, 2002.
This matter is before the Utah State Tax Commission on the Request of Petitioner for Revocation of Sales Tax License, which request was filed by the Petitioner on or about December 24, 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.
From and after January 1998, through the middle of 2001, Respondent had filed sales tax returns but had paid only a small percentage. The total tax was more than $$$$$, and with the addition of penalties and interest, but after the deduction of the payments made by Respondent, there is still a balance due and owing as of June 30, 2001 of $$$$$. There are additional periods for which returns have not been received and for which payment has not been made, but no official estimate has been made as of the time of either of the above hearings.
Respondent and its representatives attended the first hearing by telephone in February 2002, but no one attended the hearing on September 9, 2002 on behalf of Respondent, so the Commission has no further explanation concerning the delinquencies.
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 several 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. In addition, the Commission issues an Order of Default against Respondent for failing to appear at the continued Initial Hearing on September 9, 2002.
Based upon 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 24th day of September , 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 24th day of September , 2002.
Pam Hendrickson R. Bruce Johnson
Commission Chair Commissioner
Palmer DePaulis Marc B. Johnson