Sales Tax Revocation
BEFORE THE UTAH STATE TAX COMMISSION
TAXPAYER SERVICES DIVISION )
OF THE UTAH STATE TAX ) ORDER
) Appeal No. 02-0098
) Account No. #####
) Tax Type: Sales Tax Revocation
) Judge: Davis
G. Blaine Davis, Administrative Law Judge
For Petitioner: Mr. Mark Wainwright, Assistant Attorney General
Mr. Ken LeFevre, 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. '59-1-502.5, on April 9, 2002.
Although duly notified of the date, time and location of the hearing, Respondent failed to appear
This matter is before the Utah State Tax Commission due to the Request for Revocation of Sales Tax License, filed by Petitioner on January 28, 2002. 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 is delinquent in the filing and payment of its sales tax returns. During 1999, Respondent filed returns without payment, showing an amount due of tax, penalties and interest, less credits received, in an amount of $$$$$. For the year 2000, Respondent did not file any sales tax returns, and Petitioner made estimates of the tax due for the year 2000 based upon information available to it from prior filings, and estimated tax, penalty and interest in an amount of $$$$$. For the year 2001, the sales tax returns for the first and second quarters were filed and paid. Respondent was then converted to monthly filing, and filed and paid the returns for July and August. A return was not filed for September, and estimates were made in an amount of $$$$$. October 2001 return was not filed or paid, and an estimate was made in an amount of $$$$$. For the months of November and December 2001, Respondent has not filed or paid, but no estimates have yet been made by Petitioner. January 2002 return was filed and paid.
Petitioner has entered into payment agreements with Respondent on two separate occasions, but Respondent has not complied with those payment agreements. Petitioner has also served garnishments upon Respondent, and it has resulted in nothing being received. Respondent is also not answering or responding to telephone messages left at his business.
The total tax, penalty and interest presently estimated to be owed on the tax returns of Respondent is in excess of $$$$$.
Respondent did not attend the Initial Hearing in this matter, so the Commission does not have any explanation 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).)
DECISION AND ORDER
This account is substantially delinquent and is 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 Initial Hearing.
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 6th day of May , 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 6th day of May , 2002.
Pam Hendrickson R. Bruce Johnson
Commission Chair Commissioner
Palmer DePaulis Marc B. Johnson