BEFORE THE UTAH STATE TAX COMMISSION
UTAH STATE TAX COMMISSION )
COLLECTION DIVISION, :
Petitioner, : DECISION FROM
v. ) INFORMAL HEARING TO
: REVOKE SALES TAX LICENSE
: Appeal No. 85-0200
Respondent. ) Sales Tax Lic. No. XXXXX
Application has been 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 appeared for the Compliance Division of the Tax Commission. The Taxpayer was represented by XXXXX.
The Compliance Division presented evidence that there is a sales tax liability outstanding of $$$$$. This delinquency began to accrue for the third quarter of XXXXX. Further evidence was presented that an agreement was established between the Petitioner and Respondent that $$$$$ a month would be paid towards the outstanding liabilities. That agreement was not kept and one payment of $$$$$ was received and credited to the account, and no other payments have been received. The representative of the Tax Commission testified that a payment arrangement for retirement of the tax liability was beyond the financial capability of the Respondent, and there is no hope of reconciliation of the account. Therefore, there is not benefit of having the business remain open.
The Respondent presented evidence that the company had incurred lots of business problems, was looking for a buyer to inject capital into the company, and that presently the business was being wound down with the help of an accountant and a lawyer. Testimony was further taken that the Respondent was attempting to liquidate the inventory in order pay the taxes.
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 be revoked.
It is a further order of the Tax Commission that a representative of this Commission serve this Order upon the Respondent, and thereupon seize the Sales Tax License No. XXXXX.
If the license is not in the possession of Respondent, the Respondent is ordered to deliver it to the Utah State Tax Commission within 24-hours of the date of the service of this Order. The Respondent is hereby ordered to close the doors of his business. Failure to comply may result in criminal prosecution.
The Respondent may request in writing within three (3) working days of the receipt of this decision that the Commission stay the execution of this Order for thirty (30) days provided the Respondent is able to prove the following conditions have been met:
1. A bond has been posted in the amount of tax, penalty and interest that is due. The bond must be in the form of a cashier's check, certificate of deposit, surety bond or cash.
DATED this 30th day of October, 1985.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K. Buchi Gary C. Cornia
R. H. Hansen Roger O. Tew