BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
COLLECION OF
THE )
UTAH STATE TAX COMMISSION, :
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : FINAL DECISION
: AND ORDER
OF REVOCATION
: Appeal No.
90-0139
XXXXX ) Account No. XXXXX
Respondent. :
________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Joseph G. Linford, Presiding
Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was
XXXXX. Present and representing the
Respondent was XXXXX.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1.
The tax in question is sales and use tax.
2.
The periods in question are the fourth quarter of XXXXX, and the first, third,
and fourth quarters of XXXXX.
3.
The Respondent was issued sales tax license number XXXXX. The Respondent, as of XXXXX, was in arrears
in sales tax collection and remittance to the Utah State Tax Commission in the
sum of $$$$$. XXXXX testified that
after the death of Respondent's owner, XXXXX, there were not enough assets left
by XXXXX to meet the financial obligations outstanding, including the sales tax
amounts owed. XXXXX also testified that
there were some buyers interested in purchasing the Respondent's business, and
if such purchases were successful, the back taxes might be able to be paid. It
was, therefore, agreed between the Petitioner and Respondent that a thirty day
stay of the revocation of Respondent's sales tax license should be granted in
order to give Respondent time to sell its business and, therefore, have the
money to pay the tax due amount. Such a
stay was granted.
4.
After the thirty day period had expired, XXXXX, in contact with the hearing
officer, represented that an initial potential purchase of the business had not
been realized but there were others pending.
XXXXX asked the hearing officer to wait for another period of two or
three weeks.
5.
Subsequent communications among XXXXX, the Respondent, and the hearing officer
finally culminated on XXXXX, when XXXXX stated to the hearing officer that
XXXXX was going to take over the property of Respondent, but that XXXXX has its
own sales tax number and would not be purchasing the actual XXXXX XXXXX, but
would only be moving onto the property.
XXXXX represented that for all intents and purposes, the Respondent is
now, and has been since before the revocation proceeding out of business. XXXXX is not assuming any of Respondent's
debts, liabilities, or assets. XXXXX
then recommended that the revocation of sales tax license number XXXXX would be
appropriate.
CONCLUSIONS OF LAW
The
Tax Commission has the authority under Utah Code Ann. §59-12-106(1) to revoke
the sales tax license of any person or entity failing to comply with the laws
of the state of Utah relative to the collection and payment of sales tax. The above facts indicate that Respondent has
failed to so comply and has virtually no prospect in the future of complying.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that sufficient cause for the revocation of license number XXXXX has
been shown for failure to comply with laws of the state of Utah. Therefore,
license number XXXXX is revoked and Respondent is ordered to surrender the
license to the Tax Commission within three days from the
date of this order.
DATED
this 19 day of July, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner