87-1635 - Sales

 

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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