85-0196 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

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XXXXX )

)

)

Petitioner, ) STIPULATION AND ORDER

)

v. )

AUDITING DIVISION OF )

THE STATE TAX COMMISSION, ) Sales Tax Audits

) XXXXX

Respondent. )

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Petitioner and Respondent, by and through their respective counsel of record, stipulate as follows:

1. Petitioner is indebted to Respondent in an amount exceeding One $$$$$ for unpaid sales taxes between XXXXX and XXXXX.

2. Petitioner has surrendered all right, title and interest to any and all of Petitioner's assets to XXXXX.

3. In return for Petitioner's assets, XXXXX has executed a Promissory Note, which obligates him to pay the Tax Commission XXXXX Dollars (XXXXX) (see Exhibit "A").

4. The Promissory Note allows XXXXX to offset the claims of all Petitioner's other creditors against the amount due to the Tax Commission under the Promissory Note.

5. Upon the Tax Commission's approval of this stipulation, all sales tax claims for XXXXX through XXXXX, by Respondent against Petitioner, will be dismissed with prejudice.

XXXXX XXXXX

Assistant Attorney General Counsel for Petitioner

Counsel for Respondent

ORDER

The Utah State Tax Commission hereby approves the terms proposed in the Stipulation and the Promissory Note attached as Exhibit "A". All claims of the Auditing Division against Petitioner regarding underpayment of Sales Tax between XXXXX and XXXXX are hereby dismissed with prejudice.

DATED this 1 day of May, 1989.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner