93-0840

Income

Signed 5/28/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, ) ORDER

)

v. )

)

COLLECTION DIVISION OF THE ) Appeal No. 93‑0840

UTAH STATE TAX COMMISSION, )

) Account No. XXXXX

Respondent. )

_____________________________________

The Utah State Tax Commission hereby approves a settlement on the terms contained in the accompanying Stipulation between the petitioner and the Collection Division of the Utah State Tax Commission. Full payment having been received, the audit amount is fully satisfied. The above‑captioned Appeal No. 93‑0840 is hereby dismissed. It is so ordered.

DATED this 28 day of May, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

Absent

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13(1),63-46b-14(2)(a).

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX, ) STIPULATION

)

Petitioner, )

) Appeal No. 93-0840

vs. )

) Account No. XXXXX

THE COLLECTION DIVISION OF THE )

UTAH STATE TAX COMMISSION, ) Tax Type: Drug Stamp

Respondent. )

_____________________________________

The Petitioner and Respondent by and through their respective counsel, enter into the following stipulation to have the Petitioner's Petition for Redetermination withdrawn and the above referenced appeal dismissed upon the execution of an order approving this stipulation by the Commission. The parties stipulate and agree to the following:

1. The Illegal Drug Stamp assessment, including penalty, is $$$$$ and that the prior assessment of $$$$$ made on or about XXXXX should be set aside.

2. Petitioner has paid the sum of $$$$$ in the following manner: (a) The Tax Commission shall retain $$$$$ in funds previously garnished from XXXXX; and (b) Petitioner has paid the balance of $$$$$ to the Tax Commission by cashier's check. Based upon that payment, the Division agrees to release all items of personal property seized by the Division from the residence and real property of the petitioner pursuant to the jeopardy assessment issued on XXXXX.

3. Said Payment of $$$$$ has been made to the Utah State Tax Commission, delivered to Respondent's counsel, XXXXX, receipt thereof is hereby acknowledged.

4. Petitioner hereby withdraws his Petition for Redetermination in the above entitled matter. Further, Petitioner hereby releases the Utah State Tax Commission, its employees and counsel, from all claims and actions related to the arrest and assessment involved in this appeal, such release being effective upon the return of Petitioner's seized property. Petitioner also agrees to accept said property in its present condition as long as the property is reasonably in the same condition as the day it was seized.

5. Based upon this Stipulation, the Petitioner and Respondent hereby request that the Utah State Tax Commission enter an Order approving this Stipulation in settlement of this appeal and dismissing the Petition for Redetermination.

Dated: XXXXX XXXXX

Assistant Attorney General

Dated: XXXXX XXXXX

Attorney for Petitioner

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