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