87-3126 - Sales

 

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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