BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, ) ORDER
Petitioner, :
v. : Appeal No. 89-2713
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Tax
Type: Drug Stamp
Respondent. :
_____________________________________
The
Tax Commission hereby approves settlement on the terms contained in the
accompanying Stipulation between XXXXX and the Collection Division of the Utah
State Tax Commission. Upon compliance
with the terms of the Stipulation the audit will be deemed fully
satisfied. The above captioned appeal,
number 89-2713 is hereby dismissed.
SO
ORDERED by the Utah State Tax Commission this 16th day of December, 1992.
R. H.
Hansen, Chairman Joe
B. Pacheco, Commissioner
Roger O.
Tew, Commissioner S.
Blaine Willes, Commissioner
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, ) STIPULATION
Petitioner, :
v. : Appeal No. 89-2713
COLLECTION
DIVISION, UTAH : Tax Type: Drug Stamp
STATE TAX COMMISSION, :
Respondent. :
_____________________________________
XXXXX,
Petitioner, and Respondent, Collection Division of the Utah State Tax
Commission, by and through its director, XXXXX, do hereby stipulate and agree
as follows: STIPULATED FACTS
1. The weight and type of drugs in question are
XXXXX of XXXXX and XXXXX of XXXXX.
2. An Illegal Drug Stamp Tax was due and owing
on the drugs.
3. Pursuant to Utah Code Ann. §§59-1-701 and
702, the Commission found the taxes to be in jeopardy. Pursuant to this assessment, for collection
purposes, the taxes are treated as delinquent.
Utah Code Ann. §§ 59-7-147 & 148.
A tax warrant docketed pursuant to a jeopardy assessment functions
similarly to a judgment duly rendered by a district court for purposes of
execution on personal property and attachment of a lien on real property. Utah Code Ann. § 59-7-147.
4. Petitioner's current financial position has
been established by the following:
a. Personal statement signed by Petitioner and
accompanied by a sworn affidavit, (attached as Exhibit A); and
b. Affidavit of Tax Commission Collection
agent. (Attached as Exhibit B.)
5. Pursuant to the jeopardy assessment, the
Commission seized:
a. XXXXX;
b. XXXXX; and
c. XXXXX.
6. Petitioner was recently released from
federal prison after a 30 month term for the criminal charges underlying this
tax assessment.
NOW
THEREFORE, the parties agree and stipulate as follows:
1. Petitioner acknowledges the correctness of
the jeopardy assessment and agrees to withdraw his Petition for Redetermination
in the above-entitled matter.
2. Petitioner consents to have the three
vehicles, mentioned in paragraph 5 above, titled in the name of the Utah State
Tax Commission. He also warrants and
acknowledges that he is the legal owner of all three vehicles. He agrees to indemnify the Collection
Division for the full value of these vehicles if it is determined that he is
not the legal owner.
3. Petitioner agrees to waive any judicial or
administrative right to contest the validity of the tax and penalty imposed in
this case.
4. The Collection Division agrees to accept the
three vehicles mentioned in paragraph 5 above to satisfy all drug stamp tax,
penalty, and interest liability relating to this appeal.
5. The Collection Division further agrees to
file a satisfaction for the drug stamp tax, penalty, and interest relating to
this appeal.
6. This agreement shall become final and
conclusive between the parties, except upon a showing of fraud, malfeasance, or
misrepresentation of a material fact (such as falsifying the personal financial
statement attached as Exhibit A or hiding any real or personal property in
which Petitioner holds an interest) upon:
a. Execution of this document by the parties;
b. Approval of this stipulation by the Utah
State Tax Commission as evidenced by a signed order.
IN
WITNESS THEREOF the parties have subscribed their names to this agreement and
by so doing expressly represent and warrant their authority to execute this
agreement on behalf of Petitioner and the Collection Division. The parties further represent and warrant
that they have read this Stipulation and Order, understood it, and voluntarily
agreed to it.
SIGNED
this 4th day of December, 1992.
XXXXX
Petitioner
XXXXX
Attorney for Petitioner
SIGNED this 10th day
of December, 1992.
UTAH STATE TAX COMMISSION
BY: XXXXX,
Collection
Division