BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF THE : INFORMAL DECISION
UTAH STATE TAX COMMISSION, : SALES
TAX REVOCATION
Petitioner, :
v. : Appeal No. 87-1914
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 Petitioner. XXXXX appeared representing the Respondent.
Petitioner
presented evidence that the sales tax account No. XXXXX was reviewed in XXXXX,
and found that there were numerous quarters beginning in XXXXX, which were not
filed nor paid. After working the
account, there is approximately $$$$$ remaining outstanding. Numerous attempts have been made by
Petitioner to reconcile the account and collect the outstanding account. The Respondent submitted two letters from banks
denying applications for loans for the purpose of paying off the delinquent
sales tax. Respondent indicated that he
owes the IRS substantial amounts of money, and has paid to them approximately
$$$$$ to date. In XXXXX, the IRS will
be paid off and approximately $$$$$ a month could be applied towards the
outstanding liability.
DECISION AND ORDER
The
Tax Commission after reviewing the evidence and the history of the account and
the attempts at collection, determine that based on the past history the Respondent
is not able to pay back sales tax and will not be able to do so in the
future. Therefore, the Tax Commission
revokes sales tax license No. XXXXX on the grounds that Respondent has failed
to comply with the statutes of the State of Utah, and it does not appear that
he has the ability nor the inclination to pay the account. 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 9 day of
December, 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