86-1522 - Sales

 

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

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