SALES
86-0584
Signed 3/11/87
BEFORE
THE STATE TAX COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION, :
COLLECTION DIVISION, )
:
Petitioner, )
: DECISION FROM
v. ) INFORMAL HEARING FOR
: SALES TAX REVOCATION
)
XXXXX, : Appeal No. 86 0584
) Sales Tax No. XXXXX
Respondent. :
_____________________________________
STATEMENT
OF CASE
This matter came before
the Utah State Tax Commission for an Informal Hearing based on the Petition of
the Utah State Tax Commission, Collection Division, for the Revocation of Sales
Tax No. XXXXX on February 11, 1987. James E. Harward, Hearing Officer, heard
the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Respondent. XXXXX appeared representing the
Petitioner. The matter was conducted by
Telephone Hearing with Petitioner being present in the Hearing Room and the
Respondent being present by telephone.
The Petitioner presented
evidence that true returns were filed for the quarters of XXXXX through XXXXX
with balance due and owing of $$$$$. An
agreement was made where by the Respondent would pay $$$$$ dollars down and
$$$$$ a week until the balance in arrears had been paid. The $$$$$ down was paid and two $$$$$
payments were made. Since the initial
contact in XXXXX, additional liabilities have accrued due to non filing
estimates for the second, third and fourth quarter of XXXXX.
The Respondent indicated
that he was contacted by a representative of the Utah State Tax Commission;
that an attempt was made to clear up the account but because of the business
being undercapitalized he was unable to comply with the commitment. He requested additional time to file the
appropriate returns and set up a payment schedule that would meet the ability
of the Respondent to pay.
DECISION
AND ORDER
Based upon the foregoing
it is the Decision of the Utah State Tax Commission that the Respondent has not
demonstrated sufficient means or willingness to comply with a repayment
agreement. In fact the Commission finds
that the Petitioner was obligated and under responsibility to pay sales tax or
to collect and remit sales tax. The
Respondent has failed to do so and is in violation of the Utah Codes requiring
the collection and remittance of sales tax to the Utah State Tax
Commission. Based upon these findings
the Commission revokes Sales Tax License No. XXXXX.
THEREFORE, IT IS HEREBY DECIDED:
1. That taxpayer's sales tax license No. XXXXX
is hereby revoked for failure to comply with the provisions of the Utah Sales
Tax Act, Utah Code Ann. ? 59‑15‑5.
2. That taxpayer is ordered to close the doors
of XXXXX, c/o XXXXX and to deliver its sales tax license to the Utah State Tax
Commission. Failure to comply with this
order may result in criminal prosecution being taken against the Taxpayer.
3. The revocation of Taxpayer's sale tax
license is effective immediately, unless the Taxpayer requests in writing,
within three working days from receipt of this decision, that the Commission
stay the execution of this order for thirty (30) days, provided the Taxpayer is
able to prove that 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 Taxpayer's company and the Utah State Tax Commission as co‑owners. In addition, the Taxpayer must make weekly
deposits into the account in the amount of the current accuring sales tax
liability.
DATED this 11 day of
March, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco G.
Blaine Davis
Commissioner Commissioner
NOTICE: You have 30 days after the date on the Mailing Certificate to
request a Formal Hearing.
^^