02-1829

Sales Tax

Signed 1/29/03

 

BEFORE THE UTAH STATE TAX COMMISSION

                                          ____________________________________

 

TAXPAYER SERVICES DIVISION,             )

UTAH STATE TAX COMMISSION,            )     ORDER OF REVOCATION

)    

Petitioner,                                          )    

)     Appeal No.      02-1829    

v.                                                                     )     Account No.    #####

)

RESPONDENT,                                              )     Tax Type:         Sales Tax

)     Presiding:          Phan

Respondent.                                      )    

                                         _____________________________________

 

Presiding:

Jane Phan, Administrative Law Judge

      

Appearances:

For Petitioner:         Gale Francis, Assistant Attorney General

Craig Newton, Unit Supervisor

Sterling Pritchett, Tax Compliance Agent

 

For Respondent:     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 22, 2003.

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.


 As of the date of the hearing, Respondent owed $$$$$ in sales tax, penalty and interest.  Interest continues to accrue on the unpaid balance.  The deficiency is from 2001 and the first and second quarter of 2002.  The amounts for 2001 were taken from returns filed by Respondent.  For the two quarters in 2002 the tax amount is based on estimates made by Petitioner as Respondent has not filed returns for these quarters. 

Respondent's representative explained that the business has been closed and the sales tax number is no longer being used.  Respondent did not object to the revocation of the sales tax license. 

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

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   29th   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   29th   day of   January  , 2003.

 

 

Pam Hendrickson                                                                     R. Bruce Johnson

Commission Chair                                                                    Commissioner

 

 

 

 

 

Palmer DePaulis                                                                       Marc B. Johnson

Commissioner                                                                           Commissioner