98-0625

Sales Tax

Signed 10/19/98

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, :

: ORDER

Petitioner, :

: Appeal No. 98-0625

v. : Account No. #####

:

RESPONDENT, : Tax Type: Sales Tax

:

: Presiding: Davis

Respondent. :

_____________________________________

Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: Mr. Tom Smith, from the Collection Division

For Respondent: PETITIONER REP, from the Law firm of XXXXX

STATEMENT OF THE CASE

This matter is a request by the Collection Division for the revocation of the sales tax license no. ##### of Respondent.

Petitioner alleges Respondent is delinquent in its sales tax returns for all of 1995, all of 1996, all of 1997, and the first and second quarters of 1998. At a prior Status Conference, Respondent alleges that all taxes prior to the third quarter of 1997 are for a proprietorship and are not for the corporation which is currently operating and for which the sales tax license at issue has been issued. Therefore, Respondent alleges the only periods at issue are the third and fourth quarters of 1997 and the first and second quarters of 1998. At the prior Status Conference, Respondent filed the sale tax returns for those quarters and deposited a check in the amount of $$$$$ as payment of the taxes, but Petitioner has not been able to confirm whether that check has cleared the bank. Initial inquiries indicate the check has never cleared the bank. The parties spent some time negotiating and ultimately stipulated to the following payment agreement.

Respondent will pay a sum of $$$$$ in certified funds, a check for which was given to Petitioner at the hearing.

$$$$$on September 30, 1998.

$$$$$ on October 15, 1998.

$$$$$ on October 31, 1998

$$$$$ on November 15, 1998.

The balance due and owing on November 30, 1998

In addition, Respondent will timely file and pay the third quarter 1998 tax returns on or before the due date.

All payments will be made by way of certified check.

In the event the conditions are not met, the parties agree that Petitioner could file an affidavit with the Administrative Law Judge indicating the agreement has been violated, and the Commission may thereafter issue an immediate order of revocation without notice to Respondent.

Based thereon, the stipulation entered into by the parties is hereby approved by the Commission and the stipulation is adopted as the order of the Commission. It is so ordered.

DATED this 19 day of October, 1998.

____________________________________

G. Blaine Davis

Administrative Law Judge

BY ORDER OF THE UTAH STATE TAX COMMISSION.

The Commission has reviewed this case and the undersigned concur in this decision.

DATED this 19 day of October, 1998.

Richard B. McKeown

Chairman

Joe B. Pacheco Pam Hendrickson

Commissioner Commissioner

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