Sales Tax Revocation
BEFORE THE UTAH STATE TAX COMMISSION
TAXPAYER SERVICES DIVISION ) ORDER OF REVOCATION
OF THE UTAH STATE TAX )
COMMISSION, ) Appeal No. 02-1831
Petitioner, ) Account No. #####
) Tax Type: Revocation
RESPONDENTS, ) Tax Period(s): 10/00-06/01
dba COMPANY, )
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.
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 or before October 2000. Since that time, some tax returns have been filed up through and including June 2001. Those sales tax returns which were filed indicated tax in an amount of $$$$$. With the addition of the penalties and interest thereon through June 2002, the balance due from the declared returns is $$$$$. In addition, Petitioner has made estimates for the periods of July 2001 through June 2002. Those estimates indicate that Respondent also owes $$$$$ in sales tax, and with the penalty and interest, the total amount for those periods of $$$$$.
As of June 2002, it is estimated that Respondent owes a total amount of $$$$$ including penalty and interest, but that amount does not include any amounts due and owing since June 2002.
Respondent filed a final withholding tax return as of December 31, 2001. Respondent also filed a personal Chapter 13 Bankruptcy on January 8, 2003. Based upon the closing of the withholding tax return, and the filing of a bankruptcy, it is believed that Respondent is no longer in operation at the location stated on the sales tax license, and therefore it is believed that the sales tax license is of no further use to Respondent.
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 several 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 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