BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : INFORMAL
DECISION
Petitioner : SALES TAX REVOCATION
v. :
XXXXX ) Appeal No. 87-3126
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 the Tax Commission. XXXXX appeared representing Petitioner. XXXXX were present for the Respondent. Petitioner presented evidence that the Respondent has a serious
problem with returned checks. Over the
account history, a total of $$$$$ tax has been reported collected. $$$$$ of that had checks which had been
dishonored. In addition, payment
agreements have been made between the parties and the Respondent has failed to
keep those repayment agreements. Of the
last thirteen returns, six have had dishonored or bounced checks.
Petitioner
proposed a repayment agreement. No
other evidence was presented by the Respondent.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that license No. XXXXX is hereby revoked for failure to comply with
the laws of the State of Utah. The Tax
Commission is especially concerned with the number of and frequency of
Dishonored checks submitted by the Respondent in an attempt to pay his
outstanding sales tax liability. It is
therefore the order of the Utah State Tax Commission that the sales tax license
be revoked. This order is stayed on the
term and condition as follows:
XXXXX hereinafter referred to as
"XXXXX" will remit on or before XXXXX, $$$$$ in certified funds to be
applied to past due sales tax on or before XXXXX, XXXXX will remit a cashiers
check in an amount equivalent to the sales tax collected during XXXXX to be
applied to first quarter sales tax. On
the XXXXX day of each month thereafter an amount equal to the sales tax
collected for the previous month will be remitted in the form of a cashiers
check to be applied to the quarter in which the month falls. Quarterly sales tax returns will be filed on
or before their due dates. Additionally,
on or before the XXXXX of each month beginning XXXXX, XXXXX will remit a
minimum of $$$$$ in certified funds to be applied to past due sales tax
periods.
On
XXXXX, a review of the account will be done and in the event XXXXX current
$$$$$ monthly obligation to the IRS is settled the Tax Commission will be
increased from $$$$$ to $$$$$ monthly.
In the event the IRS obligation is not settled at time of review the Tax
Commission agrees to abstain from increasing payments until XXXXX, but not
beyond. At the time the IRS obligation
is settled XXXXX and its officers agree to make applications at least two
financial institutions for a commercial or personal loan in an amount
sufficient to resolve the account in full.
XXXXX, President of XXXXX, agrees to 100% personal penalty assessment pursuant
to Utah Code Ann. §59-2-1321 as amended.
If any of these terms and conditions are not met the stay shall be
lifted and the license revoked without further notice.
DATED
this 19 day of April, 1988.
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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