BEFORE THE STATE TAX
COMMISSION OF UTAH
_______________________________
UTAH STATE TAX COMMISSION :
COLLECTION
DIVISION, : SALES TAX LICENSE
Petitioner, : REVOCATION ORDER
v. :
XXXXX ) Appeal No. 87-1635
Respondent. : Sales Tax No. XXXXX
_________________________
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 and in behalf of the Tax Commission. XXXXX appeared representing the
Petitioner. XXXXX appeared representing
the Respondent.
The
Petitioner presented evidence that a liability presently existed covering the
periods XXXXX totaling $$$$$. When
beginning to work the account, approximately a year ago, the account balance
was $$$$$. Despite the work to clear up
the account and the sporadic payments, the liability has increased. The Respondent has heavy IRS burdens. The Petitioner sees no alternative but to
request a revocation of the license.
The Respondent indicated that he had tried to clear up the problems and
had not been able to do so. He was
looking for work, could possibly sell some of the items, and/or obtain a loan
from the bank but that still would not cover 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 be 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 19th day of November, 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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