02-1865

Sales Tax Revocation

Signed 2/3/03

 

BEFORE THE UTAH STATE TAX COMMISSION

                                          ____________________________________

 

TAXPAYER SERVICES DIVISION,             )

UTAH STATE TAX COMMISSION,            )     ORDER OF REVOCATION

)    

Petitioner,                                          )    

)     Appeal No.      02-1865    

v.                                                                     )     Account No.    #####

)

                                                                        )     Tax Type:         Sales Tax

INC.,                                                               )     Presiding:          Phan

Respondent.                                      )    

                                         _____________________________________

 

Presiding:

Jane Phan, Administrative Law Judge

      

Appearances:

For Petitioner:         Tim Bodily, Assistant Attorney General

Craig Newton, Unit Supervisor

Kerry Wheelwright, Tax Compliance Agent

 

For Respondent:     RESPONDENT REP

 

                                                      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 27, 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 19, 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.

Currently Respondent owes for periods from July 1997 through June 2002 $$$$$ in sales tax, penalty and interest.  Petitioner and Respondent had entered into payment arrangements in the past but Respondent had failed to make the payments.  


At the hearing Respondent indicated that he would like to set up another payment arrangement.  Because of lack of compliance with payment arrangements in the past, Petitioner requested that an order of revocation be issued from the Initial Hearing.    

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.  Under the circumstances presented in this appeal, Revocation of the sales tax license is required pursuant to the statute.   

 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   3rd   day of   February  , 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   3rd   day of   February  , 2003.

 

 

Pam Hendrickson                                                                     R. Bruce Johnson

Commission Chair                                                                    Commissioner

 

 

 

 

Palmer DePaulis                                                                       Marc B. Johnson

Commissioner                                                               Commissioner

 

 

02-1865

Sales Tax Revocation

Signed 5/1/03

 

                                     BEFORE THE UTAH STATE TAX COMMISSION

                                          ____________________________________

 

TAXPAYER SERVICES DIVISION,             )  FINDINGS OF FACT,

UTAH STATE TAX COMMISSION             )  CONCLUSIONS OF LAW,

                                                                        )  AND FINAL ORDER OF REVOCATION

Petitioner,                                                )

) 

v.                                                                     )  Appeal No.      02-1865       

)  Account No.    #####

                                                               )  Tax Type:         Revocation

                                                                        ) 

RESPONDENT,                                              )  Judge:               Phan

Respondent.                                            ) 

                                         _____________________________________

 

Presiding:                        

Jane Phan, Administrative Law Judge

 

Appearances:

For Petitioner:         Tim Bodily, Assistant Attorney General

Craig Newton, Unit Supervisor, Taxpayer Services Division

Kerry Wheelwright, Tax Compliance Agent

 

For Respondent:     RESPONDENT REP

 

 

                                                      STATEMENT OF THE CASE

This matter came before the Utah State Tax Commission for a Formal Hearing on April 9, 2003.  Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

                                                            FINDINGS OF FACT


1.         This matter is before the Utah State Tax Commission due to the Request for Revocation of Sales Tax License, filed by Petitioner on December 19, 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.

2.         Respondent has delinquencies which go back as far as July 1997.  In addition, Respondent has not filed returns for periods from October 2001 going forward.  For periods from July 1997 through December 1998 and September 1999 through July 2000, according to the returns which Respondent filed, Respondent owes $$$$$ in sales tax, penalties and interest and had only a credit of $$$$$ applied towards the deficiency.  Respondent did pay the sales tax for the periods from January 1999 through August 1999 and August 2000 through September 2001.  Additional amounts of tax, penalties and interest have been assessed for subsequent periods based on estimates due to the fact that Respondent has failed to file returns.

3.         Currently Respondent owes a total of $$$$$ in sales tax, penalty and interest for periods up through December 2002.  Petitioner may owe additional amounts for subsequent periods. 

4.         There have been numerous collection efforts made by Petitioner to collect the tax deficiencies.  Respondent has made promises and entered into payment agreements and not followed through.

5.         At the hearing in this matter, Petitioner had submitted as evidence Respondent's account history as well as the Revocation application.  Respondent had not been given copies of this evidence prior to the hearing, so Respondent was given until April 24, 2003 to file a post hearing response to these documents submitted as evidence.  No response for Respondent was submitted. 

 


                          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).)                           CONCLUSIONS OF LAW

Respondent's account is significantly delinquent.  Respondent's  has substantially failed to comply with provision of the Sales and Use Tax Act and for that reason the Commission revokes Respondent's sales tax license pursuant to Utah Code Ann. '59-12-106(1).

                                                         DECISION AND ORDER

Based upon the foregoing, the Tax Commission revokes sales tax license #####. It is so ordered.

DATED this   1st   day of   May  , 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   1st   day of   May  , 2003.

 

 

Pam Hendrickson                                                                     R. Bruce Johnson

Commission Chair                                                                    Commissioner

 

 

 

 

Palmer DePaulis                                                                       Marc B. Johnson

Commissioner                                                                           Commissioner