02-1827

Sales Tax

Signed 1/28/03

 

BEFORE THE UTAH STATE TAX COMMISSION

                                          ____________________________________

 

TAXPAYER SERVICES DIVISION,             )

UTAH STATE TAX COMMISSION,            )     ORDER OF REVOCATION

)    

Petitioner,                                          )    

)     Appeal No.      02-1827    

v.                                                                     )     Account No.    #####

)

                                                                        )     Tax Type:         Sales Tax

                                                                        )

RESPONDENT,                                              )

)     Presiding:          Phan

Respondent.                                      )    

                                         _____________________________________

 

Presiding:

Jane Phan, Administrative Law Judge

      

Appearances:

For Petitioner:         Clark Snelson, Assistant Attorney General

Thomas Smith, Supervisor

Donna Smith, Tax Compliance Agent

 

For Respondent:    

 

 

                                                      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 January 21, 2003.  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 December 10, 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's sales tax deficiency stems back to the first quarter of 2000.  Since that period of time Respondent has incurred in $$$$$ in unpaid sales tax, penalties and interest through August 2002.  During this same period Respondent has paid only $$$$$ toward the deficiency.  The amounts of the deficiency for the 2000 tax periods and January 2001 through October 2001 are based on returns filed by Respondent.  The deficiency for the other periods is based on estimates as returns have not been filed.  Petitioner's representatives indicate that they did attempt to contact Respondent or his accountant concerning the deficiency but received little in the way of payment from Respondent.    

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 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 many 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 Initial Hearing.  

 Based on 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   28th   day of   January  , 2003.

 

____________________________________

Jane Phan

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   28th   day of   January  , 2003.

 

 

Pam Hendrickson                                                                     R. Bruce Johnson

Commission Chair                                                                    Commissioner

 

 

 

 

Palmer DePaulis                                                                       Marc B. Johnson

Commissioner                                                                           Commissioner