85-0117 - Sales

 

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