Sales Tax Revocation
BEFORE THE UTAH STATE TAX COMMISSION
TAXPAYER SERVICES DIVISION ) ORDER OF REVOCATION
OF THE UTAH STATE TAX )
COMMISSION, ) Appeal No. 02-1830
Petitioner, ) Account No. #####
) Tax Type: Revocation
) Tax Period(s): 04/01-03/02
Respondent. ) Judge: Davis
G. Blaine Davis, Administrative Law Judge
For Petitioner: Mr. Clark Snelson, Assistant Attorney General
Mr. Stan Allen, from the Taxpayer Services Division
Mr. Craig Newton, from the Taxpayer Services Division
Mr. Sterling Pritchett, 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 January 14, 2003. Although duly notified of the date, time and location of the hearing, Respondent failed to appear. Attempts were made to call the owner at four separate telephone numbers, but he was not available at any of those numbers.
This matter is before the Utah State Tax Commission due to the Request for a 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 license was issued on May 14, 2001. Since that time, Petitioner has never filed a sales tax return and has never paid any amounts of sales tax. RESPONDENT has made promises to resolve this matter, but to date the matter remains unresolved. Liens have been docketed against RESPONDENT personally.
Currently, as of the end of March 2002, Respondent owes an estimated $$$$$, plus penalties and interest thereon, for a total estimated amount due of $$$$$. That amount does not include any sales tax for and after April 2002.
Respondent did not attend the Initial Hearing in this matter, so the Commission does not have any explanation from Respondent concerning the delinquency.
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 substantial period of time in violation of the provisions of the Sales Tax Act. Respondent has failed to pay tax returns when they were filed, and has also failed to file and pay tax returns when they are due. 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
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.
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 28th day of January , 2003.
Pam Hendrickson R. Bruce Johnson
Commission Chair Commissioner
Palmer DePaulis Marc B. Johnson