91-1203 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

Petitioner, : AND FINAL DECISION

v. :

XXXXX ) Appeal No. 91-1203

Respondent. : Sales Tax No. XXXXX

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to a petition by the Collection Division of the Utah State Tax Commission for the revocation of license number XXXXX for failure to comply with the laws of the state of Utah.

Hearing on the matter was held on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner were XXXXX and 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 tax.

2. The periods in question are XXXXX through XXXXX.

3. Prior to XXXXX, the Respondent had a sale tax liability of $$$$$.

4. In XXXXX, after the Respondent had filed a Chapter 11 Bankruptcy, the Bankruptcy Court confirmed a sales tax balance of $$$$$ which the Respondent was ordered to pay over a XXXXX year period. The Respondent was to pay $$$$$ in XXXXX of each year for a XXXXX year period of time.

5. In XXXXX, the Respondent failed to make the XXXXX payments as was required.

6. After the XXXXX payment was missed, the Respondent agreed to pay $$$$$ per week however, stopped making those payments in XXXXX. During the time the Respondent was making the XXXXX a week payments, the Respondent failed to pay on current liabilities as they accrued. As a result, the Respondent incurred an additional tax liability in the amount of $$$$$.

7. As a result the Respondent's inability to abide by the Order of the Bankruptcy Court and its inability to stay current on its tax liabilities, a sales tax liability in the amount of $$$$$ which includes penalties and interests exists.

CONCLUSIONS OF LAW

The Tax Commission shall revoke the license of any person violating any provisions of the Sales Tax Act. (Utah Code Ann. 59-12-106(1).)

DECISION AND ORDER

The Tax Commission finds sufficient cause exists for the revocation of license number XXXXX. Therefore, it is the order of the Utah State Tax Commission that license number XXXXX is hereby revoked for failure to comply with the laws of the state of Utah and the petition is granted.

DATED this 9 day of October, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner