85-0136 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

UTAH STATE TAX COMMISSION,                        )

COMPLIANCE DIVISION                                        :

                                                                                    )

            Petitioner                                                          :

                                                                                    )           REVOCATION OF

v.                                                                                 :           SALES TAX LICENSE

                                                                                    )

XXXXX                                                                                  :

XXXXX,                                                                                 )           Appeal No. 85-54-0136

                                                                                    :           Sales Tax No. XXXXX

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            Application was 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 James E. Harward, Hearing Officer for the Utah State Tax Commission.  XXXXX and 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 an outstanding sales tax liability of approximately $$$$$.  This tax liability is computed from estimated returns, and returns filed by the Taxpayer without payments.  The Respondent made numerous promises which have not been kept.  The Compliance Division presented evidence that from a period of XXXXX through XXXXX, partial payments have been received only after numerous attempts at collection and ultimate threats of revocation of sales tax license.  Further evidence was presented that 36 warrants for delinquent tax were issued, numerous Notice and Demands for Payment of Tax have been issued, and there are seven notices of returned checks, some of which have never been redeemed.  There are eight Notices of Hearings for the purposes of revoking sales tax license, the earliest being XXXXX and the newest being XXXXX.  There are four notices of revocation, the earliest being XXXXX, the newest being XXXXX.  An actual revocation took place after a Hearing of XXXXX.  There have been three writs of garnishment according to civil suit numbers, there have been five filed returns beginning in XXXXX and ending in XXXXX.  Four of the five returns have the notation of returned checks, the other returns indicate that no money accompanied the return.  A bond was posted by the Taxpayer as a result of these numerous attempts at collection in the sum of $$$$$ for credit against unpaid and delinquent taxes due.

            The Taxpayer presented evidence that the facts as set forth were essentially true.  Then he provided tax returns with payments and tax returns without payment because he did not have sufficient money to make payments on all of the tax returns.  The payments that were received were for the principle only with no penalties or interest added although the same was due.

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 No. XXXXX be revoked and the bond forfeited to the Tax Commission and applied to the outstanding tax liability.

            This decision is based upon the payment record of the Respondent, his admission to the facts as presented by the Petitioner, and the Respondent's failure to make payments as agreed and for his long outstanding record of delinquencies and failure to comply with the tax laws of the state of Utah.

            It is further ordered that a representative of the Commission serve this order upon the Taxpayer and 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 with this order may result in criminal prosecution.

            The Taxpayer may request in writing within three days from the receipt of this Decision that Commission stay the execution of this order for thirty days providing that the Taxpayer is able to prove the following conditions have been met:

            1. A bond had 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.

            DATED this 30 day of October, 1985.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

Mark K. Buchi                                                             Gary C. Cornia

Chairman                                                                      Commissioner

R. H. Hansen                                                                Roger O. Tew

Commissioner   Commissioner