92-1277 - Sales & Use

 

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