97-1313
REVOCATION
Signed 11/13/96
BEFORE THE UTAH
STATE TAX COMMISSION
____________________________________
COLLECTION DIVISION
OF THE )
UTAH STATE TAX
COMMISSION, : ORDER
)
Petitioner, :
)
v. : Appeal No. 97-1313
)
COMPANY C., : Account No. #####
)
Respondent. : Tax
Type: Revocation
_____________________________________
IMPORTANT
NOTICE: On October 7, 1997 the
Utah Supreme Court, in Evans and Sutherland Computer Corp v. Utah
State Tax Commission, invalidated the informal adjudicative process
by disallowing trial de novo to the District Court. Therefore, your appeal is now being
processed as a formal adjudicative proceeding.
Under this process, you are entitled to an additional right. Utah Law allows for an Initial Hearing before
the matter is heard on the record in a formal proceeding. Therefore, the hearing held in this matter
will constitute the Initial Hearing.
Please note in the body of the decision your right to, and the method of
request for, a formal hearing.
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
#####, for failure to comply with the laws of the State of Utah.
Hearing on the matter
was held on September 25, 1997. Jane
Phan, Administrative Law Judge, heard the matter for and on behalf of the
Commission. Present and representing
Petitioner were PETITIONERS REP., XXXXX.
Present and representing Respondent was RESPONDENT REP..
Respondent has
failed to comply with the laws of the State of Utah by being delinquent in
payment of sales tax for a
number of periods
in 1995, 1996 and 1997. The total
amount of sales tax, penalties and interest owed for these periods is
$$$$$. The interest was calculated to
the day of the hearing but will continue to accrue on the unpaid balance.
Petitioner has made
numerous attempts to collect the delinquency from Respondent but Respondent had
failed to pay the back taxes.
Respondent explained that he is near bankruptcy, that he did not have
the funds to pay in part due to an Internal Revenue Service seizure of his
accounts, as well as other financial problems with the business.
Respondent asked
for additional time to work out a settlement with Petitioner. He was given four weeks before the
Commission would issue its decision in this matter to work out a settlement
with Petitioner. At the time of this
decision no settlement agreement had been submitted to the Appeals Section.
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
Based on the number
of attempts made by Petitioner to collect the tax and the failure on the part
of the Respondent to make the payments the Tax Commission finds that sufficient
cause does exists for the revocation of license number #####. Therefore, it is the order of the Utah State
Tax Commission that license number ##### is hereby revoked for failure to
comply with the laws of the State of Utah.
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 13 day
of NOVEMBER, 1996.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
________________________
Jane Phan
Administrative Law
Judge
The agency has
reviewed this case and the undersigned concur in this decision.
W. Val Oveson Richard B. McKeown
Chairman Commissioner
Joe B. Pacheco Pam Hendrickson
Commissioner Commissioner
^^