BEFORE THE UTAH STATE TAX COMMISSION
TAXPAYER SERVICES DIVISION )
OF THE UTAH STATE TAX ) ORDER OF REVOCATION
) Appeal No. 02-1327
) 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
Mr. Ken LeFevor, 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 September 16, 2002. Notice of the hearing was mailed to Respondent at the address shown in the file. However, the Notice of Revocation Hearing was returned as "undeliverable" and "not known at that address". Petitioner also had two other possible addresses for Respondent, and a representative of Petitioner has personally gone to each of the three addresses to try to contact Respondent to give notice of the hearing, but Respondent was not at any of the addresses, and information could not be obtained regarding any forwarding address. To the best knowledge of Petitioner and its representatives, Respondent is no longer in business and is no longer operating or using the sales tax license at issue in this proceeding.
This matter is before the Utah State Tax Commission due to the Request for a Revocation of Sales Tax License, filed by Petitioner on July 8, 2000, requesting the 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 filed sales tax returns for the first and second quarters of the year 2000, showing total tax in an amount of $$$$$, and those amounts had been paid, although penalties and interest were added thereto. In addition, Petitioner has made estimates of the amounts due beginning with the third quarter of 2000 through the fourth quarter of 2001. Those amounts estimate tax of $$$$$ plus penalties and interest thereon. The current amount shown to be due through December 2001, including penalties and interest, is $$$$$. Petitioner does not know if Respondent has been in business from and after December 2001.
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 more than two years in violation of the provisions of the Utah Sales Tax Act. There are more than sufficient grounds to require revocation of the sales tax license. In addition, it appears that Respondent is no longer in business and does not need the sales tax license for any purpose.
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 11th day of October , 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 11th day of October , 2002.
Pam Hendrickson R. Bruce Johnson
Commission Chair Commissioner
Palmer DePaulis Marc B. Johnson