BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX
COMMISSION )
COLLECTION
DIVISION, :
)
Petitioner, :
) DECISION
FROM
v. : INFORMAL HEARING TO
) REVOKE
SALES TAX LICENSE
XXXXX. :
XXXXX ) Appeal No. 85-54-0060
: License
No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
Application
has been made by the Utah State Tax Commission Collection Division for the
revocation of the sales tax license No. XXXXX.
An Informal Hearing was held on XXXXX.
The hearing was conducted by James E. Harward, Hearing Officer for and
in behalf of the Utah State Tax Commission. XXXXX and XXXXX appeared for and
behalf of the Tax Commission. XXXXX,
Attorney appeared for and in behalf of the Respondent. XXXXX, the Owner was present and XXXXX, CPA.
The
Collection Division presented evidence that there is a sales tax liability
outstanding of $$$$$. These are for
periods prior to XXXXX up to and including the present. Further evidence was 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. Further evidence was presented that those
promises have not been met and the sales tax liability still remains due and
owing by the taxpayer.
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 is
hereby revoked.
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 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 17th day of December, 1985.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K.
Buchi Gary
C. Cornia
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner