95-1198

Revocation
Signed 1/9/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, :

:

Petitioner, : ORDER

:

v. : Appeal No. 95-1198

:

XXXXX, : Account No. XXXXX

:

Respondent. : Tax Type: Revocation

_____________________________________

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.

An Initial Hearing on the matter was held on XXXXX. Jane Phan, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was XXXXX. Present and representing Respondent was XXXXX.

The tax in question is sales tax for the liability periods of XXXXX through XXXXX of XXXXX, XXXXX through XXXXX of XXXXX, XXXXX through XXXXX of XXXXX, and XXXXX through XXXXX of XXXXX. At the time Petitioner filed the Request for Revocation Respondent's balance owed was $$$$$.

At the hearing Petitioner explained that in XXXXX of XXXXX Respondent had entered a payment agreement to clear up tax liabilities beginning in XXXXX with which he did not comply. In XXXXX of XXXXX Respondent again entered into a payment agreement with which he failed to comply. In XXXXX of XXXXX a Division Conference was held and Petitioner entered into a third agreement to pay the entire balance in full by XXXXX, but he did not do so.

Respondent explained that in XXXXX of XXXXX an internal office theft and the prosecution of a former employee took a lot of time and energy from focussing on the business. Further, Respondent's business did not perform as well as he had hoped. Respondent did not have the financial ability to make the payment in XXXXX.

APPLICABLE 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 does 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.

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 9th day of January, 1996.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

^^