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. :
:
: Appeal No.
91-1642
:
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 pursuant to an order dated XXXXX granting
reconsideration of this matter. Lisa L.
Olpin, Presiding Officer, heard the matter for and on behalf of the
Commission. Present and representing
the Petitioner was XXXXX, an attorney. Present and representing the Respondent
was XXXXX, Assistant Utah Attorney General.
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 period in question is XXXXX through
XXXXX.
3. Respondent was audited for the period of
XXXXX through XXXXX. As a result,
Respondent was assessed over $$$$$ in back sales tax, penalties and interest
after credits were applied.
4. Respondent received the so-called statutory
notice of agency action following the conclusion of the audit on XXXXX.
5. Approximately four months later, Respondent
sent the Tax Commission a letter disputing the amount assessed per the audit,
claiming his accountant and attorney had failed to act within the statutory
30-day response deadline.
6. In the meantime, Respondent failed to file
his sales and use tax returns and to make payments on a timely and consistent
basis over the succeeding quarters.
Respondent was late six times in filing returns, sometimes months late. Two checks bounced.
7. With the XXXXX through XXXXX audit and all
other outstanding balances on numerous quarters, Respondent owes over $$$$$ in
back taxes, penalties and interest.
This figure includes an $$$$$ assessment from a compliance audit that
Respondent is currently disputing.
8. Respondent concedes that his record books
were not in order as they should have been prior to XXXXX.
9. Respondent has paid sales and use tax
payments directly to the Tax Commission on a weekly basis since he was ordered
to do so by the Commission on XXXXX.
10. Respondent requests the Commission to 1)
allow him to challenge the audit deficiency assessment of XXXXX through XXXXX;
and 2) retain his sales tax license based upon his compliance with the court
order to pay his current sales tax on a weekly basis.
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 will not allow Respondent to challenge the results of the XXXXX
through XXXXX audit. Respondent
received the statutory notice nearly three and a half years ago. The audit became final 30 days
thereafter. The matter is closed and
not open for review. Respondent may
pursue his options against those persons who may have caused him damages.
Respondent's
case history of late payments and filings, culminating in an exorbitant balance
with no evidence of ability to meet tax obligations leaves the Tax Commission
with one choice.
Based
upon the foregoing, the Tax Commission hereby orders license number XXXXX
revoked for failure to comply with the laws of the state of Utah. Respondent's
compliance with the XXXXX order to make weekly payments of current sales and
use tax enabled Respondent to retain his license while this appeal was being
resolved. It is so ordered.
DATED
this 26 day of May, 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