87-3245 - Sales

 

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

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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