BEFORE THE STATE TAX COMMISSION OF UTAH
UTAH STATE TAX COMMISSION, : INFORMAL DECISION
COLLECTION DIVISION, : SALES TAX REVOCATION
v. : Appeal No. 87-1967
XXXXX ) Account 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 on behalf of the Tax Commission. XXXXX appeared representing the Petitioner. XXXXX were present.
Petitioner presented evidence that the subject business and individual is approximately $$$$$ delinquent in the filing and payment of sales tax. The account has been worked since XXXXX, whereby numerous attempts were made to reconcile the account and bring it current. Payment agreement was made whereby the Petitioner would pay $$$$$ a month towards the outstanding liability. The Respondent has been unable to keep that payment agreement. In fact only one payment was made under that arrangement.
The Respondent indicated that he had attempted to borrow the money to pay the account. His vehicles have been repossessed and he is suffering from the economic conditions.
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 for failure to comply with the laws of the state of Utah. In making this decision the Tax Commission notes that it is not in the business of subsidizing small businesses who are having financial difficulties. It is quite apparent to the Tax Commission that the Respondent is unable to make a living at the business, has had repossessions from various lending institutions and has been using the tax money to defray bills and expenses.
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;
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 13 day of
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis