BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
Petitioner, :
v. : ORDER OF APPROVAL
XXXXX ) Appeal No. 87-3245
Respondent. : Sales Tax No. XXXXX
_____________________________________
STATEMENT OF CASE
On
XXXXX the Utah State Tax Commission issued an Order from an informal sales tax
license revocation hearing held on XXXXX.
The Order rejected the proposed stipulation between Petitioner and
Respondent and rescheduled the hearing.
On
XXXXX an informal sales tax license revocation hearing was held for sales tax
license No. XXXXX. G. Blaine Davis and
Joe B. Pacheco, Commissioners, heard the matter for the Tax Commission. XXXXX represented the Petitioner. XXXXX, Attorney at Law, and XXXXX, Attorney
at Law, represented the Respondent.
FINDINGS
The
balance due and owing as of XXXXX consisted of penalties and interest and
amounted to $$$$$. The proposed
stipulation of XXXXX was that Respondent would make an immediate payment of
$$$$$ in cash or certified funds and would make twelve consecutive monthly
installments of $$$$$ per month beginning XXXXX. Although Petitioner stipulated to this repayment plan, and agreed
that it would satisfy the liability in full, the Tax Commission rejected the
stipulation on the basis that acceptance of the stipulation would release too
substantial a part of the legal obligation.
In
the interim between the XXXXX license revocation hearing and the XXXXX license
revocation hearing, Petitioner accepted the $$$$$ check and accepted two
monthly payments of $$$$$ from Respondent.
The Tax Commission finds that this constitutes an accord and
satisfaction. The Tax Commission therefore
honors the payment agreement.
ORDER
Based
on the foregoing, the Utah State Tax Commission hereby accepts the stipulation
in lieu of a formal hearing. Compliance
with the remainder of the repayment agreement shall satisfy Respondent's
liability in full for the delinquency in question.
Respondent's
sales tax license No. XXXXX shall remain in good standing provided that the
terms of the stipulation are kept.
DATED
this 31 day of May, 1988.
BY ORDER OF THE STATE TAX COMMISSIO