94-1574
Revocation
Signed 4/12/95
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
Petitioner, : ORDER
:
v. : Appeal No. 94-1574
:
XXXXX, )
:
:
Respondent. : Tax Type: 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 was XXXXX, Assistant Attorney
General, together with XXXXX of the Collection Division. Present and representing Respondent was
XXXXX of the respondent.
This
matter is a petition by the Collection Division of the Utah State Tax
Commission requesting the revocation of license number XXXXX for failure to
comply with the laws of the State of Utah.
The
respondent XXXXX and filed a Petition asking for a XXXXX. The XXXXX was approved as of XXXXX. The respondent made payments pursuant to the
XXXXX for a period of time, but then determined that it was more important to pay
the current taxes, so Respondent discontinued making those payments and
commenced making payments of current tax amounts to the State Tax
Commission. From XXXXX, there are
additional delinquent sales taxes in an amount of approximately $$$$$. Respondent has filed sales tax returns
showing that such amounts are due, but has failed to make any payments on those
amounts.
Commencing
the XXXXX, the respondent has filed and paid all sales taxes on a timely basis,
so that the taxes have been filed and paid for XXXXX, and XXXXX. Nevertheless, Respondent continues to be
delinquent in an amount of approximately $$$$$ between the XXXXX and the time
when Respondent commenced making payments on such taxes. In addition, there are additional amounts of
taxes which are XXXXX, and there was also a determination of additional taxes
due as a result of the audit, but the audit amounts have not been assessed
XXXXX.
The
respondent represented that he is XXXXX, and has just XXXXX on it. He is hopeful that he will be able to XXXXX,
after which he intends to submit an offer in compromise to try to settle all of
the taxes, both pre-petition and post-petition, which he presently owes.
Because
of the XXXXX, the Commission has not considered the amounts which are owed
XXXXX. Therefore, the Commission views
this matter as a case in which Respondent has been current in the filing of
returns and payment of sales tax for a XXXXX, but does have a past due balance
of approximately $$$$$. Revoking the
sales tax license of Respondent will not collect the past due balance, but will
instead eliminate the income of Respondent which might be used to pay the past
due taxes. Such a revocation would
clearly harm Respondent but would not aid in the collection efforts. Therefore, Petitioner should continue to try
to collect the past due balance through other means.
DECISION AND ORDER
The
Tax Commission is required to revoke the license of any person violating any
provisions of the Sales Tax Act. (Utah
Code Annotated §59-12-106(1)).
The
Tax Commission finds that sufficient cause does not exist for the revocation of
license number XXXXX. Therefore, it is
the order of the Utah State Tax Commission that license number XXXXX is not to
be revoked for failure to comply with the laws of the State of Utah, and the
Petition is hereby denied.
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 12th day of April, 1995.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner