16-194.01 Cingular Wireless: Statute of Limitations Waiver 1 (to-I 9L-1.al
CITY OF SPOKANE VALLEY,WASHINGTON
FINANCE DEPARTMENT
STATUTE OF LIMITATIONS WAIVER
THIS AGREEMENT.made and entered into by and between the Finance Department of the City of
Spokane Valley.hereinafter referred to as the Director,and AT&T/New Cingular Wireless PCS LLC,
hereinafter referred to as the taxpayer,WITNESSETH:
WHEREAS the taxpayer in doing business in the State of Washington.has incurred tax liability under Title
3.70 of the Spokane Valley Municipal Code;and
WHEREAS the Director has found that a field audit or tax investigation is necessary to verify the
taxpayer's tax liability and has commenced an examination of the taxpayer's returns or records for that
purpose:and
WHEREAS the Director has found from such facts and information as he has been able to obtain that it
appears additional taxes for the year 2012 may be due from the taxpayer for business transacted or acts
performed upon which a tax is imposed by the laws of the City of Spokane Valley referred to herein above:
and
WHEREAS under Section 3.70.070 the taxpayer desires additional time in which to submit for examination
by the Director suitable records as may be necessary to determine the amount of any tax for which he may
be liable:
NOW. I HtREFORE,each party hereto,in consideration of the covenant and agreement of the other party.
hereby agrees as follows:
The Director will postpone completion of his or her examination of the taxpayer's records and will defer the
issuance of an assessment of tax for said year until after December 31,2016.
The taxpayer hereby waives,through September 30,2017.any legal defenses to the amount of tax liability
incurred during the year 2012.that he may be entitled to upon the ground that an audit or tax investigation
of the said records and an assessment based thereon were not made within the time limitation provided by
law.
r r l ta'feless ks (IC
Taxpa r mance Department Representative
By'
Date: G(23( 2V 17
(Office or Title)
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