02-1649

Sales Tax Revocation

Signed 12/19/02

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

 

TAXPAYER SERVICES DIVISION )

OF THE UTAH STATE TAX ) ORDER OF REVOCATION

COMMISSION, )

) Appeal No. 02-1649

Petitioner, )

) Account No. ######

v. )

) Tax Type: Revocation

)

RESPONDENT, ) Judge: Chapman

)

Respondent. )

_____________________________________

 

Presiding:

Kerry R. Chapman, Administrative Law Judge

Appearances:

For Petitioner: Mr. Laron Lind, Assistant Attorney General

Mr. David White, 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 July 30, 2002. Although duly notified of the date, time and location of the hearing, Respondent failed to appear. An attempt to reach the Respondent at the last known telephone number was unsuccessful because the telephone number had been disconnected.

This matter is before the Utah State Tax Commission on the Request for a Revocation of Sales Tax License, filed by Petitioner on October 2, 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 operated a restaurant in CITY, Utah until May 2002, when the business closed. As of the date of this hearing, the Respondent owes $$$$$ in sales tax, penalties, and interest. Respondent has not filed a return nor paid any amount of sales tax since the second quarter of 2001. In addition, the account has certain delinquencies that date back to the second quarter of 1999. Petitioner states that there has been no attempt by Respondent to make payments on the delinquency at issue.

Respondent did not attend the Initial Hearing in this matter, so the Commission has no explanation from Respondent concerning the delinquency.

APPLICABLE LAW

The Commission shall, on a reasonable notice and after a hearing, revoke the license of any person violating any provisions of the Sales Tax Act, and no license may be issued to such person until the taxpayer has complied with the requirements of the Sales Tax Act. Any person required by the Sales Tax Act 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 a significant period 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

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 19th day of December , 2002.

 

 

____________________________________

Kerry R. Chapman

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 19th day of December , 2002.

 

 

 

 

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

 

 

 

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner