BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX
COMMISSION
COLLECTION
DIVISION, :
)
Petitioner, : Decision From
) Informal
Hearing
v. : To Revoke Sales Tax
) License
XXXXX :
c/o XXXXX, ) Appeal No. 85-0534
: Sales Tax
Lic. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
Application
has been made by the Utah State Tax Commission, Collection 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. Also
presiding was XXXXX, Appeals Section Supervisor. XXXXX and XXXXX appeared for the Collection Division of the Tax
Commission. The Respondent was present
and represented by XXXXX.
The
Collection Division presented evidence of an outstanding sales tax, penalty,
and interest liability in excess of $$$$$; that many attempts had been made to
reconcile the account with the Respondent including his setting up a payment
arrangement; that the promises made have not been kept by the Respondent; that
checks to the state have been returned from the bank upon which they were
written as uncollectible. The
Collection Division further presented testimony that based upon their contacts
with the Respondent there was little likelihood, if any, that the account could
be brought current if the Respondent was allowed to remain in business.
The
Respondent then presented evidence that the promises were intended to be kept,
but due to the downturn in business they were unable to pay the sales tax to
the state. They further testified that
during the quarters involved, i.e. the third quarter of XXXXX, and the second
quarter of XXXXX, he lost money overall in the business. He further testified that they made a
substantial profit in the third quarter of XXXXX; however, he has failed to
file a return or pay the tax for the third quarter of XXXXX. Further, Respondent collected the money but
did not remit it to the Tax Commission at the time of filing the returns.
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
hereby revoked.
It
is the further order of the Tax Commission that a representative of the
Commission serve this Decision and 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 the service of this Order.
The
Respondent is hereby ordered to close the doors of his business. Failure to do so may result in criminal
prosecution.
The
Respondent may request in writing within three (3) working days from receipt of
this Decision, that the Commission stay the execution of this Order for thirty
(30) days providing the Respondent is able to prove the following conditions
have been met:
1. A bond has been posted in the amount of the
tax, penalty and interest that is due.
The bond must be in the form a cashiers check, certificate of deposit,
surety bond or cash.
2. Proof that an account has been opened at a
local financial institution by the end of the first banking day following the
receipt of this Decision. The account
must name the Respondent's company and the Utah State Tax Commission as
co-owners. In addition, the Respondent
must make weekly deposits into the account in the amount of the current
accruing sales tax liability.
DATED
this 10 day of January, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
Mark K.
Buchi Gary
Cornia
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner