BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION, :
COLLECTION
DIVISION, : INFORMAL DECISION
Petitioner, : SALES TAX REVOCATION
v. : Appeal No. 87-0280
XXXXX ) Sales Tax No. XXXXX
_____________________________________
STATEMENT OF CASE
This
is a decision from an Informal Hearing regarding the sales tax license revocation
of XXXXX (Respondent) requested 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 Tax Commission. XXXXX, Supervisor, and XXXXX, Tax Compliance
Agent, represented the Petitioner.
XXXXX, Attorney at Law, and XXXXX, represented the Respondent. Petitioner presented evidence that the
liability periods in question are XXXXX, and that the tax, penalty, and
interest as of the date of the hearing, amounted to $$$$$. Petitioner further noted that there was no
record of filing or payment for XXXXX.
Petitioner recommended revocation of the sales tax license. Respondent agreed with the amount of the
sales tax liability but noted a good prior history of payment and expressed a
willingness to work out a repayment agreement with Petitioner. Petitioner then agreed to negotiate. The hearing was continued for thirty (30)
days to allow the parties sufficient time to arrive at and file the repayment
agreement. No repayment agreement was
forthcoming. On XXXXX, Respondent filed
a letter with the Tax Commission stating that Respondent has filed a Chapter 11
petition in the U.S. Bankruptcy Court for the Division of Utah and stated that
the provisions of the automatic stay apply.
No notice of filing was forthcoming from the U.S. Bankruptcy Court. On XXXXX, the Hearing Officer inquired of
the clerk of the bankruptcy court and was told that XXXXX has not filed a
Chapter 11 petition.
FINDINGS
1.
Respondent was issued sales tax license No. XXXXX.
2.
Respondent was responsible for the collection of sales taxes on the sale of his
goods and services and was required to remit these taxes to the State Tax Commission. Utah Code Ann.59-12-107 (1953).
3.
Respondent did not properly remit the full amount of sales tax collected each
quarter.
4.
The Utah State Tax Commission is vested with the authority to revoke license of
"any person violating any provisions of this chapter [sales and use tax
act]. . . ." Utah Code
Ann.59-12-106 (1953).
DECISION AND ORDER
Therefore, it is hereby decided that:
1.
Respondent'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.59-12-107 (1953).
2.
Respondent is ordered to close the doors of XXXXX to business 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 Respondent.
3.
The revocation of Respondent's sales tax license is effective immediately
unless Respondent requests in writing, within three (3) working days from the
receipt of this decision, that the Commission stay the execution of this order
for thirty days, provided 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 Respondent's company and the Utah State
Tax Commission as co-owners. In
addition, the Respondent must make weekly deposits into the account in the
amount of the current accruing sales tax liability.
DATED
this 5 day of August, 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
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