93-0467

Sales

Signed 6/10/93

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 dba ) Appeal No. 93‑0467

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.

Hearing on the matter was held on XXXXX. Lisa L. Olpin, Presiding Officer, heard the matter for and on behalf of the Commission. Respondent was not present.

The notice of this formal hearing had been sent by certified mail to Respondent's last known address. Prior to the hearing, the Administrative Law Judge called the XXXXX Post Office and learned that Respondent had not yet picked up the hearing notice as the certified letter was still at the post office. The post office sent out a second notice of certified mail when Respondent had not responded to the first notice. Respondent, however, still had not picked up this second notice.

For the record, Respondent had been notified of the prehearing conference held earlier this year in this matter. Although Respondent had signed the proof of receipt of this notice, he did not appear nor did he call the Tax Commission later.

At the formal hearing in this matter, XXXXX, a tax compliance agent at the Tax Commission, represented Petitioner.

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 are the years XXXXX through XXXXX.

3. Respondent filed a Chapter 11 bankruptcy petition in XXXXX. Up to that date in time, Respondent owed over $$$$$ in sales tax, penalties and interest.

4. During the bankruptcy proceeding, Respondent amassed another $$$$$ in sales tax liability.

5. When the bankruptcy was granted in XXXXX, Respondent paid the Tax Commission $$$$$ in back taxes. Since that time, however, Respondent has continued to do business and has now accumulated another $$$$$ in sales tax not including penalties and interest.

6. Although Respondent has since been evicted from his store, he does business in other places.

7. Per the bankruptcy trustee, the assets of Respondent's XXXXX are set for auction.

8. Respondent has paid $$$$$ in sales and use tax since XXXXX with no payments received in the last two years. At least one check was returned for insufficient funds.

9. The bankruptcy payment plan has not been complied with and Respondent shows no interest in rectifying the account.

10. Of the five sales and use tax licenses Respondent has received in the past years, all are closed with the exception of the license XXXXX at issue.

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 10 day of June, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Absent

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13(1), 63‑46b-14(2)(a).

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