96-2180

SALES TAX

Signed 10/14/97

BEFORE THE UTAH STATE TAX COMMISSION

_________________________________________

COLLECTION DIVISION OF THE

UTAH STATE TAX COMMISSION, | ORDER

|

Petitioner, |

vs | Appeal No.96-2180

| Account No. #####

RESPONDENT | Tax Type: Sales Tax

Respondent. |

___________________________________________

This matter arises pursuant to a sales tax revocation order of default entered on January 14, 1997. Petitioner, through Kevin Park, Assistant Director, and Respondent, through XXXXX, owner and sole proprietor of RESPONDENT, have agreed to specific terms and conditions contained in a written Stipulation herewith submitted to the Commission. Based upon the Stipulation between the parties, and for good cause appearing, the Commission hereby enters the following:

ORDER

The sales tax license number ##### issued to RESPONDENT shall be reinstated. Respondent=s failure to comply with the terms and conditions agreed to in the Stipulation submitted herewith shall result in immediate revocation of the sales tax license.

DATED this 10 day November, 1997.

Absent

W.Val Oveson Richard B. McKeown

Chairman Commissioner

Joe Pacheco Pam Hendrickson

Commissioner Commissioner

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________________

COLLECTION DIVISION OF THE |

UTAH STATE TAX COMMISSION, | STIPULATION

|

Petitioner, |

vs. | Appeal No.96-2180

RESPONDENT | Account No. #####

Respondent. | Tax Type: Sales Tax

|

______________________________________________

STATE OF UTAH )

:ss

COUNTY OF SALT LAKE )

Petitioner, through XXXXX, Assistant Director, Collections Division, Utah State Tax Commission, and Respondent, through XXXXX, owner and sole proprietor of RESPONDENT, hereby agree as follows:

1. That on November 4, 1996, an initial hearing was held pursuant to Petitioner=s request for revocation of Respondent=s sales tax license. Respondent failed to appear and the Tax Commission entered an Order of Default revoking RESPONDENT=s sales tax license, #####.

2. That Respondent did not appeal the order of default and the revocation became effective February 14,1997.

3. That personnel for the Collections Division, and XXXXX, for RESPONDENT, have entered into discussions of this matter and agree to the following terrns and conditions.

4. That RESPONDENT is delinquent in the payment of sales taxes, and the amount currently owing is $$$$$, including penalties and accruing interest.

5. That XXXXX for RESPONDENT agrees to cure the delinquency by making payments of $$$$$ per month and continuing until the delinquency is paid in full.

6. That the monthly payment described above shall be applied to thc oldest outstanding penalty, interest, and tax first, then continuing forward to the most recent delinquency.

7. That XXXXX for RESPONDENT agrees to timely file all quarterly sales tax returns as they become due and shall also pay all sales taxes due and owing for that period. Thus, RESPONDENT agrees to keep current on all filings and payments, and this is in addition to the monthly payment described in paragraph five above.

8. That based upon the payment agreement for arrearage, and RESPONDENT=s agreement to remain current, the Collection Division agrees to seek an Order from the Tax Commission allowing reinstatement of sales tax license number ##### to RESPONDENT.

9. That upon both parties executing this Stipulation, the Collection Division will submit this Stipulation and a proposed Order of reinstatement to the Tax Commission.

10. That in the event XXXXX for RESPONDENT fails to comply with each and every term of this Stipulation, the Collection Division shall immediately seek revocation of the sales tax license; and that in such event, RESPONDENT waives the right to a hearing prior to the revocation, and stipulates to immediate revocation of his sales tax license.

11. That in the event of Respondent=s default on this agreement, the Collection Division retains all means allowed by law to collect the sales tax delinquencies.

DATED this 14 day of October, 1997.

_____________________________ _______________________________

XXXXX XXXXX

for RESPONDENT Assistant Director, Collection Division

Utah State Tax Comrnission

^^