BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX
COMMISSION )
COLLECTION
DIVISION, :
)
Petitioner, : DECISION FROM
v. ) INFORMAL HEARING TO
: REVOKE
SALES TAX LICENSE
XXXXX )
: 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
Chairman Commissioner
ABSENT
R. H. Hansen Roger
O. Tew
Commissioner Commissioner