BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF THE
UTAH STATE TAX COMMISSION, :
Petitioner, : ORDER LIFTING STAY OF
: SALES TAX
LICENSE
: REVOCATION
ORDER
v. :
XXXXX, )
Respondent. : Appeal No. 86-1522
: Sales Tax
License No. XXXXX
_____________________________________
STATEMENT OF CASE
On
XXXXX, the Utah State Tax Commission issued an order revoking Respondent's
sales tax license, No. XXXXX, for failure to comply with the Utah Sales Tax
Act. On XXXXX, the Commission issued a
stay of the Sales Tax License Revocation Order for thirty days provided that
the parties deliver a copy of an installment agreement to the Commission within
a thirty day period. On XXXXX,
Respondent's attorney hand delivered a Proposal for Settlement of Claim and
Proposed Stipulation and Settlement Offer and Order. Petitioner reviewed the documents and advised Mr. Harward, the
Hearing Officer, and Respondent's attorney by telephone that Petitioner would
also require a $$$$$ bond to be added to the monthly payment proposal which
would extend the payments two additional months and that all payments and
current returns be delivered to XXXXX personally. XXXXX indicated that Respondent's attorney verbally agreed to
this change in the proposed settlement agreement; however, a written document
reflecting the parties' agreement has never been signed nor filed.
On
XXXXX, Petitioner submitted a memorandum from XXXXX to James Harward indicating
that XXXXX has not strictly complied with the terms of agreement, and in
particular has not, as of XXXXX, filed the second quarter, XXXXX, sales tax
return which was to be hand delivered by XXXXX. XXXXX therefore recommended that the Commission reinstate the
revocation order of XXXXX.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
to reinstate the XXXXX, order revoking Respondent's sales tax license, No.
XXXXX. This revocation is effective
immediately and Respondent is ordered to close the doors of his business and to
deliver the sales tax license to the Utah State Tax Commission. Failure to comply with this order may result
in criminal prosecution.
DATED
this 1 day of September, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
^^