93-2131

Sales

Signed 3/22/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COLLECTIONS DIVISION OF THE )

UTAH STATE TAX COMMISSION, : ORDER OF REVOCATIONS

) OF SALES AND USE TAX

Petitioner, : LICENSE

)

v. :

)

XXXXX dba : Appeal No. 93-2131

XXXXX )

: License No. XXXXX

Respondent. )

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Settlement Conference pursuant to the provisions of Utah Code Ann. '59-1-502.5, on XXXXX. Lisa L. Olpin, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing Petitioner was Tax Commission field agent XXXXX. Respondent was present and represented himself.

Respondent has been licensed and selling his XXXXX ever since XXXXX. He has never filed a single sales and use tax return and has never paid sales and use tax on his sales.

As of the second quarter XXXXX, the Collections Division estimated that Respondent owes at least $$$$$ in sales tax, penalties and interest.

At the settlement conference, Mr. XXXXX stated that he is still selling XXXXX.

Mr. XXXXX further explained that he cannot access his business records because he owes money to his business location's landlord and the landlord has since locked up the premises.

When asked by the hearing officer about Respondent's failure to file and pay sales tax all of these years, Mr. XXXXX responded that he just doesn't seem to get around to doing it.

There is no question that Respondent has understood his responsibility to collect sales tax and to file the necessary returns. He apparently finds it rather bothersome.

DECISION AND ORDER

Based upon the information presented at the conference, and the records of the Tax Commission, the Commission revokes sales and use tax license XXXXX.

This Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request for a Formal Hearing within ten (10) days of the date of this decision. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

160 East 300 South

Salt Lake City, Utah 84134

It is so ordered.

DATED this 22nd day of March, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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