85-1545 - Sales

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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