89-2713 - Drug Stamp

 

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