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. 92-1277
dba XXXXX )
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.
A
formal hearing in this matter was held on XXXXX. Lisa L. Olpin, Presiding Officer, heard the matter for and on
behalf of the Commission. Present and
representing Petitioner was XXXXX, a tax compliance agent. Respondent represented himself by telephone.
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 third
quarter of XXXXX through the second quarter of XXXXX (except the third quarter
of XXXXX) and the first quarter of XXXXX.
3. Respondent has timely filed its sales and
use tax returns beginning the third quarter of XXXXX. Respondent has also timely paid the sales and use taxes over the
subsequent quarters, excluding the first quarter of XXXXX when two payment
checks bounced and remain outstanding.
4. Respondent, however, is maintaining a
balance of approximately $$$$$ in past due taxes, penalties and interest for
the periods referred to above.
5. Respondent custom cuts and butchers game
animals. Respondent's high season
naturally coincides with hunting season.
6. Each year since XXXXX Respondent has stated
that he would clear his account of outstanding balances at the close of the
annual hunting season. This has yet to
occur.
7. Respondent did not file returns or pay sales
tax during the quarters in question.
8. Although Respondent has begun filing and
paying regularly since the third quarter of XXXXX, he has been unable to
achieve a current status. Collections
does point out, however, that Respondent did make a $$$$$ and a $$$$$ payment
last fall XXXXX toward his past due balance.
9. At the hearing in this matter, Respondent
again requested that his account be held over until the close of this year's
hunting season.
10. Respondent stated he has been paying other
debts recently and has been unable to pay his back taxes. For example, his power was nearly shut off
for failure to pay, he owes money on his business equipment, he paid his
ex-wife $$$$$ and he owed the court
fines for his third driving under the influence conviction.
11. Respondent said he had no knowledge of the
two bounced checks stemming from the first quarter of XXXXX.
12. Petitioner asserts that waiting for the
conclusion of another hunting season is unreasonable considering Respondent's
past.
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 does find 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 hereby revoked
for failure to comply with the laws of the State of Utah and the petition is
granted.
DATED
this 11th day of September, 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