86-0362 - Sales



XXXXX,                                                                                 )

                                                                                    :           STIPULATION AND ORDER

            Petitioner,                                                         )



v.                                                                                 :           Case No. 86-362


AUDITING DIVISION, STATE TAX                        :           Audit Period: XXXXX

COMMISSION OF UTAH,                                        )           through XXXXX


            Respondent.                                                     )


            The Auditing Division of the Utah State Tax Commission enters the following Stipulation:

            1.  The Petitioner and Respondent have reached an agreement in principle to settle the above-referenced case.

            2.  Petitioner has extended a written settlement offer to the Auditing Division (Exhibit A).

            3.  The settlement requires Petitioner to pay the State Tax Commission $$$$$.  This would bring the amount paid by Petitioner to $$$$$; approximately 50% of Petitioner's total projected tax liability in relation to the disputed audit.

            4.  The Auditing Division recommends acceptance of Petitioner's settlement offer, and requests approval of the offer by the Utah State Tax Commission.

            DATED this 9 day of March, 1988.


            Assistant Attorney General

            Counsel for the Auditing Division

            of the Utah State Tax Commission


            The Utah State Tax Commission, having reviewed the stipulation of the Auditing Division and Petitioner's written settlement offer, hereby approves the settlement contemplated by the parties.  All claims in relation to the disputed audit will be dismissed with prejudice upon payment by Petitioner to the State Tax Commission of $$$$$.  By Order Of The Utah State Tax Commission.


R. H. Hansen                                                                ROGER O. TEW