BEFORE THE UTAH STATE TAX COMMISSION
UTAH STATE TAX COMMISSION )
COLLECTION DIVISION, :
) DECISION FROM
v. : INFORMAL HEARING TO
) REVOKE SALES TAX LICENSE
XXXXX, ) Appeal No. 85‑54‑0017
: Sales Tax No. XXXXX
STATEMENT OF CASE
Application has been made by the Utah State Tax Commission Compliance Division for the revocation of the sales tax license No. XXXXX. An Informal Hearing was held on XXXXX. The hearing was conducted by XXXXX, Hearing Officer for the Utah State Tax Commission.
XXXXX and XXXXX appeared for the Compliance Division. The Taxpayer was present at the hearing.
The Petitioner presented evidence of an outstanding sales tax liability of $$$$$, for periods prior to XXXXX up to and including the present. Further evidence was Appeal No. 85‑54‑0017 presented that several hearings to revoke the sales tax license have been had in the past with continuances granted each time with certain promises to pay. Those promises have not been met and the sales tax liability still remains due and owing by the taxpayer.
The Taxpayer presented evidence that his wife was sick, his mother had died, and that he was working long hours at the restaurant and that it was his only livelihood. No further evidence was presented by any of the parties.
DECISION AND ORDER
Based upon the evidence presented at the Informal Hearing, it is the Decision and Order of the Utah State Tax Commission that Sales Tax License No. XXXXX be revoked.
This decision is based on the Respondent's failure to meet the payment promises that have been made in the past and the continued sales tax delinquency with little or no likelihood of repayment.
It is the further order of the Tax Commission that a representative of the Commission serve this Order upon the Taxpayer and thereupon seize the Sales Tax License No. XXXXX.
If the license is not in the possession of the taxpayer, the taxpayer is ordered to deliver it to the Utah State Tax Commission within 24 hours of the date of the service of this order.
The Taxpayer is hereby ordered to close the doors of his business. Failure to comply may result in criminal prosecution.
The Taxpayer may request in writing within three working days from the receipt of this decision that the Commission stay the execution of this order for thirty days providing the Taxpayer is able to prove the following conditions have been met:
1. A bond has been posted in the amount of the tax, penalty and interest that is due. The bond must be in the form of a cashiers check, certificate of deposit, surety bond or cash.
2. Proof that an account has been opened at a local financial institution by the end of the first banking day following the receipt of this decision. The account must name the taxpayer's company and the Utah State Tax Commission as co‑owners. In addition, the taxpayer must make weekly deposits into the account in the amount of the current accruing sales tax liability.
DATED this 21st day of October, 1985.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K. Buchi Gary C. Cornia
R. H. Hansen Roger O. Tew