BEFORE THE UTAH STATE TAX COMMISSION
COLLECTION DIVISION OF THE )
UTAH STATE TAX COMMISSION, : ORDER OF REVOCATION
) OF SALES AND USE TAX
Petitioner, : LICENSE
) Appeal No. 93-2198
XXXXX dba XXXXX, :
) Account No. XXXXX
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 XXXXX. Present and representing Respondent was XXXXX, owner.
According to Tax Commission records, Respondent owes the state of Utah approximately $$$$$ in sales and use tax, $$$$$ in penalties and $$$$$ in interest for the period between XXXXX to the present.
The Collections Division is requesting a revocation of Respondent's sales and use tax license due to the lack of payment and lack of filings. Respondent's last payment was received in XXXXX. Other checks submitted after that date were returned for insufficient funds. Respondent's last filed return was for XXXXX.
Field agent XXXXX stated that he has tried to contact XXXXX on many occasions without success. Finally, he set up a $$$$$/month payment agreement with Ms. XXXXX in early XXXXX to pay off the deficiency. Respondent did not pay on this agreement.
Respondent was current on its sales and use tax filings and payments for the years preceding XXXXX. In XXXXX and XXXXX, XXXXX began suffering severe headaches that required medical attention. In XXXXX, she was diagnosed with a brain tumor and underwent surgery. Without question, her physical condition was a major factor in Ms. XXXXX' ability to keep up with her four stores.
Also in XXXXX, Ms. XXXXX divorced.
As a result of these major events in Ms. XXXXX' life, she became financially strapped. She closed three of her four stores, enabling her to pay the Internal Revenue Service over $$$$$ in deficiencies. According to Ms. XXXXX, the I.R.S. waived the penalty assessments.
Ms. XXXXX acknowledges that she owes money to the state and to her vendors.
She stated that the $$$$$ monthly payment agreement was beyond her ability to pay. Although the Collections Division concluded that the payment was reasonable, Ms. XXXXX said she knew she wouldn't be able to comply from the start.
At this time, Ms. XXXXX is without the ability to pay the sales and use tax deficiency she owes the state.
DECISION AND ORDER
The circumstances surrounding this case are regrettable, however, Respondent has not presented any acceptable plan of action to resolve the exorbitant deficiency within a reasonable amount of time.
Based upon the information presented at the conference and the records of the Tax Commission, the Commission orders sales and use tax license XXXXX revoked.
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
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
Joe B. Pacheco Alice Shearer