BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX COMMISSION :
COLLECTION
DIVISION, :
: Decision
from Informal
Petitioner, : Hearing to Revoke Sales
: Tax
License
v. :
:
XXXXX ) Appeal No. 85-1545
c/o XXXXX : Sales Tax Lic. No. XXXXX
:
Respondent. :
_____________________________________
STATEMENT OF CASE
Application
has been made by the Utah State Tax Commission Collection Division (Petitioner)
for the revocation of sales tax license No. XXXXX. An Informal Hearing was held on XXXXX. The Respondent appeared represented by XXXXX. XXXXX and XXXXX appeared for and in behalf
of the Petitioner.
The
Petitioner presented a summary of contacts with the Respondent and evidence
that sales tax returns have been filed without payment. Presently the tax liability is in excess of
$$$$$. Further, the Petitioner argued
that the Respondent would not be able to support the business, the present tax
liabilities, the past liabilities and retire the obligation in a reasonable and
acceptable manner.
The
Respondent presented evidence that he is not protesting the amounts due and
owing. He further testified that he
cannot make a regular repayment plan, and the only opportunity he has of
clearing up the obligation is by liquidating his real estate holdings. He then presented a summary of his attempts
to liquidate his holdings, and the difficulty he is experiencing by the
depressed economic market. He further
testified that his equipment and inventory is all mortgaged.
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 License No. XXXXX is
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, 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 working days from
receipt of this decision, that the Commission stay the execution of this order
for 30-days providing the Respondent is able to prove the following conditions
have been met:
a. A bond has been posted in the amount of the
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; and
b. Proof that an account has been opened in a
local financial institution by 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 12 day of March, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION
Mark K.
Buchi Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco
Commissioner
Note: At the time of the
signing of this decision, there were three commissioners for the Commission.
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