BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : FINDINGS
OF FACT,
: CONCLUSIONS
OF LAW,
Petitioner, : AND FINAL DECISION
XXXXX ) Appeal No. 91-1638
Respondent. : Account 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. Lisa
L. Olpin, Presiding Officer, heard the matter for and in behalf of the
Commission. Present and representing
the Petitioner were XXXXX and XXXXX.
Present and representing the Respondent was XXXXX, owner.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1. The taxes in question are sales and
withholding taxes.
2. The periods in question are the first
quarter of XXXXX (sales tax only), the first quarter of XXXXX (sales and
withholding taxes) and the second quarter of XXXXX (sales and withholding
taxes).
3. Respondent has been operating his business
with a sales tax license since XXXXX.
4. In XXXXX, Respondent filed for chapter 13
bankruptcy. Prior to the bankruptcy
filing, Respondent had other periods of late payments.
5. Since the bankruptcy was confirmed in XXXXX,
Respondent has failed to pay sales and withholding taxes for the periods in
question. Respondent has also failed to
pay sales and withholding taxes for the third quarter of XXXXX.
6. Respondent owes his delinquency status to a
combination of factors. First, in
either XXXXX or XXXXX, the state of Utah closed down the street where the
business is located to widen it from two to four lanes. Respondent lost
business during this time, and later, the angled parking that previously was
near his building.
7. Secondly, Respondent claims the Gulf War and
current recession have also hurt business because people do not XXXXX out as
much.
8. Respondent did collect sales and withholding
taxes during the periods in question.
He did not submit the money to the State because he spent it on the
business to keep it afloat.
9. Respondent stated that he is selling his
business. It has been on the market for
three weeks.
10. Respondent admitted that a condition of the
bankruptcy agreement included his promise not to incur further debts.
11. Respondent also stated that he takes home
$$$$$ a month from the business. He
then pays $$$$$ as required by the bankruptcy.
He supports his wife and seven children with the remainder.
12. Not including the delinquent third quarter
of XXXXX, Respondent owes nearly $$$$$ in taxes, penalty and interest.
CONCLUSIONS OF LAW
The
Tax Commission shall revoke the license of any person violating any provisions
of the Sales Tax Act. (Utah Code Ann. §59-11-106(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 14 day of January, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner