85-0060 - Sales

 

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