BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX
COMMISSION :
COMPLIANCE
DIVISION, )
:
Petitioner, )
: DECISION
FROM INFORMAL
v. ) HEARING TO REVOKE SALES
: TAX
LICENSE
XXXXX )
DBA XXXXX : Appeal No. 85-0214
) Sales Tax
No. XXXXX
STATE OF UTAH, :
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 Respondent was present at the Hearing.
The
Compliance Division presented evidence that no returns had been filed for the
quarters commencing with the fourth quarter of XXXXX through the second quarter
of XXXXX. An estimated sales tax
liability was made by XXXXX in the amount of $$$$$. That figure has penalty and interest added to it making a total
liability of $$$$$. Numerous attempts
were made by the Compliance Division to have the Respondent file sales tax
returns for the periods referenced above.
The Respondent was uncooperative in that he would not supply the
information requested and was not truthful with the Compliance Division
representative. The Petitioner
presented other evidence that based on the performance record of the
Respondent, there is little likelihood of payment of the obligation.
Respondent
presented evidence that filings were not made.
The reason why they were not made was because he did not have the money
to pay them even though he had been collecting sales tax on each
transaction. He further stated that he
did not have the money to pay them at the time of the hearing. In addition, he had other personal problems
during this period.
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.
This
Decision is based upon the Respondent's failure to file sales tax returns and
to remit the sales tax collected in violation of Utah Code Section 59-15-5,
failure to correspond with or cooperate with the Petitioner's representative,
and the likelihood that the sum due and owing cannot be paid by the Respondent.
It
is the further order of the Tax Commission that a representative of the Tax
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 the Respondent, the Respondent is
ordered to deliver it to the Utah State Tax Commission within 24 hours from the
date of this Order.
The
Respondent is hereby ordered to close the doors of its business. Failure to
comply with this Order may result in criminal prosecution.
The
Respondent may request in writing within three (3) working days from 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 that the
following conditions have been met:
A
bond has been posted for the tax, penalty and interest. The bond must be in the form of a cashiers
check, certificate of deposit, surety bond or cash.
DATED
this 25 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