BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
Petitioner, : INFORMAL DECISION
v. : SALES TAX REVOCATION
XXXXX )
Respondent. : Sales Tax No. XXXXX
_____________________________________
DECISION AND ORDER
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 dba appeared representing the Respondent. XXXXX appeared representing the
Petitioner. The Petitioner presented
evidence that the account has been worked since XXXXX, in an attempt to collect
outstanding taxes. The present balance
due including tax and interest to date is $$$$$. Respondent's attitude was generally uncooperative and he was
unable to pay the delinquent taxes and stay current on present accruing tax
liabilities. The Respondent
acknowledged the truth of the evidence presented by the Petitioner. He further indicated that he has
approximately $$$$$ in judgements outstanding against him, and has no means of
borrowing the money to pay off the obligation.
He did indicate that he would be able to make approximately $$$$$ a
month payments towards the liability.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that License No. XXXXX is hereby revoked. 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 1 day of October, 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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