94-1423

Sales Tax Revocation

Signed 1/6/95

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COLLECTION DIVISION OF THE, :

UTAH STATE TAX COMMISSION, :

Petitioner, : ORDER

:

v. : Appeal No. 94-1423

:

XXXXX ) Account No. XXXXX

XXXXX, :

:

Respondent. : Tax Type: Sales Tax Revocation

_____________________________________

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. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner were XXXXX from the Collection Division. Present and representing Respondent was XXXXX. The matter was held by way of telephone with Respondent, and it was agreed to continue the matter to XXXXX to permit Respondent additional time in which to file sales tax returns for the period in question and to make a proposal. The delinquent returns were filed on XXXXX and the Settlement Conference continued by way of telephone on XXXXX.

Based upon the sales tax returns filed, it is agreed that Respondent owes approximately $$$$$ in tax, plus the penalty and interest due thereon for a total of slightly more than $$$$$. Respondent and Petitioner agreed as follows:

1. Respondent will pay to the Tax Commission, by XXXXX, an amount of $$$$$ on or before XXXXX.

2. Respondent will also pay $$$$$ on or before XXXXX XXXXX and an additional $$$$$ on or before the XXXXX thereafter until the amount is paid in full.

3. Respondent will timely file all tax returns and timely pay all amounts due as shown thereon by way of XXXXX.

4. All required payments will be paid timely in XXXXX.

5. In the event of any default in either the filing of any return or the payment of any payment due as provided above, Petitioner will file an affidavit of such default, and the Commission will thereafter immediately issue, without hearing or notice to Respondent, an Order revoking the sales tax license of Respondent.

6. XXXXX will sign a personal assessment agreement agreeing to be personally obligated to pay the full amount of the tax, penalty, and interest due on this obligation.


DECISION AND ORDER

Based upon the foregoing, the Tax Commission finds that the Respondent is delinquent in the payment of sales tax amounts, and has violated the sales tax law. The Commission, however, based upon the representations of Respondent, and the verbal agreement of Respondent to comply with the requirements and provisions contained herein, orders that the sales tax license of Respondent will not be revoked so long as Respondent fully and faithfully complies with the following requirements.

1. Petitioner will pay to the Tax Commission, by XXXXX, an amount of $$$$$ on or before XXXXX.

2. Petitioner will also pay $$$$$ on or before XXXXX XXXXX and an additional $$$$$ on or before the XXXXX thereafter until the amount is paid in full.

3. Respondent will timely file all tax returns and timely pay all amounts due as shown thereon by way of XXXXX. The payment of current taxes due is to be in addition to the payment on back taxes provided by paragraphs 1 and 2 above.

4. All required payments will be paid timely in XXXXX.

5. XXXXX will sign a personal assessment agreement agreeing to be personally obligated to pay the full amount of the tax, penalty, and interest due on this obligation.

6. In the event that Respondent fails to fully comply with each and every one of the above stated requirements, then, upon the filing of an affidavit by Petitioner, and without notice or hearing to Respondent, an Order revoking the sales tax license of Respondent will be signed and issued by the Commission. It is so ordered.

This decision does not limit a party's right to a formal hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. 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

210 North 1950 West

Salt Lake City, Utah 84134

Failure to request a Formal Hearing will preclude any further administrative action or appeal rights in this matter.

DATED this 6th day of January, 1995.

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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