99-0894

REVOCATION

Signed 6/6/00

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

TAXPAYER SERVICES DIVISION, ) FINDINGS OF FACT,

UTAH STATE TAX COMMISSION, ) CONCLUSIONS OF LAW,

Petitioner, ) AND FINAL ORDER OF REVOCATION

)

v. ) Appeal No. 99-0894

) Account No. #####

RESPONDENT, ) Tax Type: Revocation

)

Respondent. ) Judge: Phan

)

_____________________________________

Presiding:

Jane Phan, Administrative Law Judge

R. Bruce Johnson, Commissioner

Appearances:

For Petitioner: Tim Bodily , Assistant Attorney General

Janet Thomas, Tax Compliance Supervisor

Robin Williams, Tax Compliance Agent

For Respondent:

STATEMENT OF THE CASE

This matter came before the Utah State Tax Commission for a Formal Hearing on February 8, 2000. Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. Although Respondent was duly notified of the date, time and location of the Formal Hearing he failed to appear.

2. On October 8, 1999, Petitioner filed a Request for Revocation of Sales Tax Licence number E20579 based on Utah Code Ann. '59-12-106, on the grounds that Respondent had failed to file and pay the taxes required under Utah Sales Tax Act.

3. Its was Petitioner's position that for the periods from July 1995 up through the end of 1999, Respondent owed $$$$$ in sales tax, penalties and interest. Respondent had however, prior to the Formal Hearing, filed amended sales tax returns for these periods claiming only $$$$$$ in sales tax.

4. Petitioner did not feel that Respondent had provided sufficient evidence to support the amended returns, so as of the time of the Formal Hearing had not accepted the amended returns.

5. Respondent has not filed any returns for the periods in 2000. As of the hearing Respondent should have filed January and February 2000 returns.

APPLICABLE LAW

The commission shall, on a reasonable notice and after a hearing, revoke the license of any person violating any provision of this chapter and no license may be issued to such person until the taxpayer has complied with the requirements of this chapter. Any person required by this chapter to collect sales or use tax within this state without having secured a license to do so, is guilty of a criminal violation as provided in Section 59-1-401. (Utah Code Ann. '59-12-106(1).)

CONCLUSIONS OF LAW

Respondent has failed to remit sales tax in accordance with the Sales and Use Tax Act, and has failed to stay current on filing sales tax returns as they come due. For these reasons the Commission must revoke Respondent's sales tax license.

DECISION AND ORDER

Based upon the foregoing, the Tax Commission revokes sales tax license ##### issued to RESPONDENT, doing business as COMPANY. It is so ordered. However, the decision does not preclude Respondent from pursuing the filing of the amended sales tax returns for the periods at issue to reduce the amount of the tax liability, if he can provide reasonable evidentiary support for the tax amounts claimed on the amended returns.

DATED this __6___ day of __June________, 2000.

_____________________

Jane Phan

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 __6___ day of ____June________, 2000

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner

Notice of Appeal Rights: You have twenty (20) days after the date of this order to file a Request for Reconsideration with the Tax Commission Appeals Unit pursuant to Utah Code Ann. '63-46b-13. A Request for Reconsideration must allege newly discovered evidence or a mistake of law or fact. If you do not file a Request for Reconsideration with the Commission, this order constitutes final agency action. You have thirty (30) days after the date of this order to pursue judicial review of this order in accordance with Utah Code Ann. ''59-1-601 and 63-46b-13 et. seq.