BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX
COMMISSION :
COLLECTION
DIVISION, )
:
Petitioner, )
: INFORMAL
DECISION
v. )
:
XXXXX, )
: Appeal No.
86-0381
Respondent. ) Sales Tax Nos. XXXXX,
: XXXXX
& XXXXX
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX and XXXXX
represented the Petitioner. XXXXX represented
the Respondent.
Petitioner
testified that Respondent, XXXXX, has operated under three separate sales tax
licenses. The first sales tax license,
No. XXXXX, was issued to Respondent as an individual, and XXXXX, owner,
subsequently filed a Chapter 13 petition.
The second sales tax license, No. XXXXX, was issued to Respondent as a
corporation, which was subsequently dissolved by Respondent. The third sales tax license, No. XXXXX, was
issued to Respondent as an individual and Respondent owes sales tax under that
license. In fact, Petitioner said,
Respondent has liabilities on all three licenses. Petitioner testified that Respondent is uncooperative and is
consistently late in filing returns and consistently does not pay the entire
sales tax liability.
Respondent
testified that he filed a Chapter 13 petition on his first sales tax license
and the Tax Commission debt was paid.
He testified that he dissolved the corporation to which the second sales
tax license was issued, and sold his assets to pay debts. He testified that money was paid to the Tax
Commission. Respondent further
testified that he desires to make arrangements to pay the sales tax liability.
FINDINGS
After
reviewing the evidence presented and the written documentation submitted, the
Commission makes the following determinations:
1. Respondent was issued a sales tax license
nos. XXXXX, XXXXX, and XXXXX, in care of XXXXX.
2. Respondent was responsible for the
collection of sales tax on the sales of his goods and services and was required
to remit these taxes to the Utah State Tax Commission. Utah Code Ann. § 59-15-5
(1953).
3. Respondent did not properly remit the full
amount of sales tax collected each quarter.
Respondent currently owes $$$$$ from goods or services sold under sales
tax license no. XXXXX.
4. The Utah State Tax Commission is vested with
the authority to revoke the license of "any person violating any provision
of this [Sales Tax] Act . . . ." Utah Code Ann. § 59-15-3 (1953).
DECISION AND ORDER
Therefore, it is hereby decided:
1. That Respondent's sales tax licenses nos.
XXXXX, XXXXX, and XXXXX are hereby revoked for failure to comply with the
provisions of the Utah Sales Tax Act, Utah Code Ann. § 59-15-5.
2. That Respondent is ordered to close the
doors of XXXXX in care of XXXXX and to deliver his sales tax licenses to the
Utah State Tax Commission. Failure to
comply with this order may result in criminal prosecution being taken against
the Respondent.
3. The revocations of Respondent's sales tax
licenses are effective immediately, unless the Respondent requests in writing,
within three working days from the receipt of this Decision, that the
Commission stay the execution of this Order for (30) days, provided 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 currently delinquent and
due. The bond must be in the form of a
cashier's check, certificate of deposit, surety bond, or cash; and
b. An account has been opened
in a local financial institution by the end of the first banking day following
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 3 day of
September, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco
Commissioner