02-1879

Sales Tax

Signed 2/3/03

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

TAXPAYER SERVICES DIVISION, )

UTAH STATE TAX COMMISSION, ) ORDER OF REVOCATION

)

Petitioner, )

) Appeal No. 02-1879

v. ) Account No. #####

)

RESPONDENT d.b.a. ) Tax Type: Sales Tax

COMPANY, ) Presiding: Phan

)

Respondent. )

_____________________________________

Presiding:

Jane Phan, Administrative Law Judge

Appearances:

For Petitioner: Tim Bodily, Assistant Attorney General

Richard Evans, Tax Compliance Supervisor

Jody Randall, 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 30, 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 23, 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 has a long history of noncompliance with deficiencies that go back to 1991. Since that time there have been numerous periods where he failed to file the required returns and many periods which have yet to be paid. As of the date of the hearing Respondent owed $$$$$ in tax, penalties and interest. Respondent had defaulted on two payment agreements and recently has not returned Petitioner's telephone calls. Petitioner acknowledged that Respondent had made a payment of $$$$$ within the last sixty days. However, because of the long history of non-compliance, Petitioner requested that the license be revoked.

Petitioner points out that the revocation does not become final for thirty days from the date of the order, giving Respondent time to pay the remainder should he so choose.

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. Revocation is required under the circumstances presented at the hearing. 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 3^rd 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 3^rd day of February , 2003.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner