BEFORE THE UTAH STATE TAX COMMISSION
TAXPAYER SERVICES DIVISION )
OF THE UTAH STATE TAX ) ORDER OF APPROVAL
) Appeal No. 02-1326
Petitioner, ) Account No. #####
v. ) Tax Type: Sales Tax /
) License Revocation
RESPONDENT. ) Tax Period: 01/99 – 03/99 &
) 07/01 – 09/01
Respondent. ) Judge: Davis
Petitioner and Respondent signed and filed with the Utah State Tax Commission a Stipulation, together with a proposed Order approving the Stipulation, and entering an Order consistent with the terms set forth in the Stipulation.
The Commission has reviewed the Stipulation and the proposed Order, and the factual matters set forth in the Stipulation are hereby accepted and approved by the Commission. However, the remedies set forth in the Stipulation are not approved but are modified to provide as follows:
1. There are sufficient grounds for the Commission to revoke the above sales tax license, and there are no legal reasons why the sales tax license could not be revoked by the Commission. However, the Commission will not immediately revoke said sales tax license, as long as Respondent complies with all of the provisions of the Stipulation and this Order as follows:
a. Pursuant to Utah Code Ann. §59-12-302, Petitioner has made a 100% nonpayment personal penalty assessment against RESPONDENT REP 1 and RESPONDENT REP 2, and they have agreed to be responsible parties pursuant to said statute and to have a personal liability of 100% of the tax due in an amount of $$$$$ assessed against them. That personal penalty assessment is hereby approved and ordered to be assessed against RESPONDENT REP 1 and RESPONDENT REP 2.
b. All sales and use tax returns due on or after the date of the Stipulation will be timely filed and timely paid in full.
c. The present balance of sales and use tax, including penalty and interest thereon will be paid as follows:
(1) Payments of $$$$$ per month on or before the 10th day of the month in September, October and November of 2002.
(2) Payments of $$$$$ per month on or before the 10th day of the month, in December 2002, January 2003 and February 2003.
(3) After the February 2003 payment has been paid, Petitioner and Respondent shall meet and determine a new payment amount which shall not be less than $$$$$ per month nor more than $$$$$ per month. The parties shall thereafter meet in March of each year to determine the amount of the required payment. In the event the parties cannot agree upon the required monthly payment amount, either party may request that the Tax Commission determine the amount of the required monthly payment.
2. In the event Respondent fails to comply with all of the terms and conditions of this Order, the following may occur:
a. Petitioner may request that sales tax license no. ##### be immediately revoked by the Commission without further hearing. Such request will be accompanied by an affidavit establishing the manner in which the performance of Respondent does not comply with the Stipulation and this Order, and the amounts of any such delinquencies. A copy of the request and affidavit shall be provided to Respondent.
b. Respondent shall then have ten (10) days in which to file a written response to the request and affidavit, after which the matter shall then be decided by the Commission without further hearing.
3. If the Commission issues an order revoking sales tax license no. #####, Petitioner shall immediately cease to conduct business in the State of Utah without a valid sales tax license as required by Utah Code Ann. §59-12-106.
4. If any term or condition of the stipulation or this Order regarding sales tax is not met by the Respondent after issuance of an Order of Revocation by the Commission, the Petitioner may immediately file an Order with the district attorney and bring any enforcement action that it deems appropriate.
5. This Order terminates the administrative action identified by the above-caption before administrative remedies are exhausted and therefore precludes judicial review of the issues raised in the appeal. However, upon Motion, the appeal may be reopened if Respondent defaults in any provision of this Order.
Any party not agreeing with the terms of the modifications made in this Order from those in the Stipulation signed by the parties may file written objections and request further hearing within 30 days from the date hereof.
DATED this 3rd day of June , 2003.
G. Blaine Davis
Administrative Law Judge
BY ORDER OF THE COMMISSION.
The Commission has reviewed this Order and the undersigned concur in this decision.
DATED this 3rd day of June , 2003.
Pam Hendrickson R. Bruce Johnson
Commission Chair Commissioner
Palmer DePaulis Marc B. Johnson