BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION :
COLLECTION
DIVISION, : INFORMAL DECISION
Petitioner, : SALES TAX REVOCATION
v. : Appeal No. 87-0582
XXXXX ) Sales Tax No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX appeared representing the Respondent. XXXXX, Tax Compliance Agent, appeared
representing the Petitioner. Petitioner
presented evidence that showed that a total liability is outstanding in the sum
of $$$$$ for the first quarter of XXXXX through the third quarter of XXXXX. The account was assigned to the compliance
agent in XXXXX. Attempts have been made
to enter into a repayment agreement which is satisfactory to the Tax Commission
as well as to the taxpayer. No
satisfactory agreement was made. The
taxpayer has not been making payments since XXXXX. The Respondent recognized that there is some arrears and candidly
stated that they were not in a position to contest the amount owed. Questions were raised as to credits given
for the second quarter of XXXXX, and the second quarter of XXXXX. The compliance agent indicated that those
credits and adjustments have, in fact, been made to the account.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that license No.
XXXXX is hereby revoked. The Commission
arrives at this conclusion after reviewing the facts and evidence presented at
the hearing. Primarily the Commission
is concerned with the extended period of delinquencies and the large balance
due. The $$$$$ that the taxpayer is in
arrears is money which belongs to the State of Utah which for whatever reason
the taxpayer has used for its own personal use. The Tax Commission does not take such a violation of the Utah
Code lightly, nor does it feel that under the circumstances the taxpayer should
be allowed to remain in business based on a poor past history of filing and
paying, and on his current financial position of insolvency. It is hereby the order of the Utah State Tax
Commission that based upon the evidence presented at the hearing that License
No. XXXXX is hereby revoked for failure to comply with the laws of the State of
Utah for the collection and payment of sales tax. The revocation of
Respondent's sales tax license is effective immediately, unless Respondent
requests in writing, within three working days from receipt of this decision,
that the Commission stay the execution of this order for thirty (30) days,
provided the 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 23 day of July, 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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