BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF,
UTAH STATE TAX
COMMISSION :
:
Petitioner, : INFORMAL DECISION
: SALES TAX
LICENSE REVOCATION
v. :
: Appeal No.
86 1698
XXXXX, : Sales Tax No. XXXXX
:
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Tax Commission on XXXXX for an Informal Hearing. James E. Harward, Hearing Officer, heard the
matter for the Tax Commission. XXXXX
appeared representing the Petitioner and XXXXX appeared representing the
Respondent. The Petitioner presented
evidence that four quarters of XXXXX and three quarters of XXXXX had not been
paid, and for four of those quarters no return had been filed. Petitioner presented evidence of numerous
and repeated attempts to resolve the matter with the Respondent. The Respondent would not communicate or was
uncooperative in completing commitments.
The Respondent presented evidence that he was having problems with the
I.R.S. and the City of XXXXX which had taken his immediate attention and had
put the State Tax Commission matter on hold.
The Respondent presented evidence of an order from the XXXXX requiring
him to clean his property up or be fined a $$$$$ a day for each day after a
certain day that the matter was not taken care of.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that sales tax
license No. XXXXX is hereby revoked.
The Tax Commission makes the decision after determining that the sales
tax license number was, in fact, issued to the Respondent. The Respondent is responsible for collection
of sales tax on the sale of goods and services and is required to remit the
taxes to the Utah State Tax Commission.
The Respondent has failed to properly remit the full amount of sales tax
collected for each quarter.
THEREFORE, IT IS HEREBY DECIDED:
1. That the sales tax license be revoked.
2. That the Respondent is ordered to close the
doors of his business and deliver his sales tax license to the Utah State Tax
Commission. Failure to comply with this
order may result in criminal prosecution.
3. That Revocation of the sales tax license is
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 thirty days provided that Respondent 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 accruing sales tax liability.
DATED
this 9 day of January, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
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