BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION :
COLLECTION
DIVISION, :
Petitioner, : INFORMAL DECISION
v. : SALES TAX REVOCATION
XXXXX ) Appeal No. 87-0036
Respondent, : Sales Tax No. XXXXX
_____________________________________
STATEMENT OF CASE
This
is a request for revocation of sales tax license No. XXXXX pursuant to Utah
Court Ann. 59-15-3 (1953) filed by the Collection Division of the Utah State
Tax Commission (Petitioner). An
Informal Hearing was held on XXXXX, in the offices of the Utah State Tax
Commission. David J. Angerhofer,
Hearing Officer, heard the matter for the Commission. XXXXX, Tax Compliance Agent, represented the Petitioner. XXXXX, Attorney at Law, represented XXXXX
(Respondent). The liability periods in
question are from XXXXX. As of the date
of this hearing the balance due and owing is approximately $$$$$. Petitioner presented evidence of an ongoing
attempt to resolve this matter from XXXXX, to the present.
Respondent
stated that it is in the State's best interest to not revoke the license, that
Respondent now has the ability to pay back the liability, and that since the
beginning of XXXXX, Respondent has started to put its accounts in order. Respondent presented evidence that since
XXXXX, it has timely paid its sales tax liabilities, which amounted to $$$$$
including XXXXX. Respondent also
presented evidence that it has paid $$$$$ towards the sales tax liability in
the amount of $$$$$ per month for the past eleven months.
DECISION AND ORDER
It
is the decision and order of the Utah State Tax Commission that sales tax
license No. XXXXX not be revoked at the present time provided the following
conditions have been met:
1.
Respondent must retire the entire sales tax liability within two years from the
date of this decision.
2.
Respondent must make minimum payments of $$$$$ per month until the balance is
retired.
3.
Respondent must remain current with regards to the accruing sales tax
liability. Failure of Respondent to
comply with these conditions shall result in the immediate revocation of sales
tax license No. XXXXX without further hearing.
DATED
this 19 day of June, 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