BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX
COMMISSION )
COMPLIANCE
DIVISION, :
)
Petitioner, :
) DECISION
FROM
v. : INFORMAL HEARING
) TO REVOKE
SALES TAX LICENSE
XXXXX :
DBA XXXXX ) Appeal No. 85-54-0117
: Sales Tax
license #XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
Application
has been made by the Utah State Tax Commission Compliance Division for the
revocation of Sales Tax License No. XXXXX.
An Informal Hearing was held on XXXXX.
The hearing was conducted by James E. Harward, hearing officer for the
Utah State Tax Commission. XXXXX
appeared for the Compliance Division of the Tax Commission. The Taxpayer was present at the hearing.
The
Compliance Section presented evidence that there is a delinquent sales tax
liability of over $$$$$, for periods commencing in the fourth quarter of XXXXX
through the first quarter of XXXXX. The
returns were filed by the Taxpayer, but no payments were remitted with those
returns. The Respondent attempted on
several occasions to enter into a $$$$$ a month repayment arrangement which was
never accepted by the Compliance Division.
Several $$$$$ payments were made which were applied to the outstanding
tax liability. The representatives of
the Petitioner were told on numerous occasions that a loan was being obtained,
proceeds of which would be used to pay or retire the tax liability. A loan was never obtained by the Respondent,
and the tax liability was not retired by the Respondent. The Respondent has been uncooperative, has
not returned messages and refused to correspond with the Petitioner.
The
Taxpayer presented evidence that his returns are now current and having been
paid, and that he is presently paying $$$$$ a month towards the arrearages.
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 the Sales Tax License No. XXXXX be
revoked. This decision is based upon
the Taxpayer's failure to remit sales tax collected in violation of the Utah
Code Sec. 59-15-5, failure to correspond with or return calls to Petitioner,
and the likelihood that the liability will not be paid within a reasonable
time.
It
is the further order of the Tax Commission that a representative of the Tax
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 from the date of
this order.
The
Taxpayer is hereby ordered to close the doors of his business. Failure to comply with this order 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
provided 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. The bond must be in the form of a cashiers
check, certificate of deposit or surety bond or cash.
DATED
this 23 day of October, 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