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I August 4 , 1992 (the "Judgment" ) , and thereafter the Judgment <br /> 2 became final . <br /> 3 7 . DTSC had concurred in the terms of the <br /> 4 stipulation including those which required the Defendants <br /> 5 to install acid regeneration equipment, to pay generator <br /> 6 fees , to reimburse the DA and DTSC for investigation costs , <br /> 7 and to pay civil penalties , in the total amount of <br /> 8 $442 , 137 . 50 . <br /> 9 8 . On Friday, September 25 , 1992 , Sumiden was <br /> .1.0 notified that the State Board of Equalization (the "Board" ) <br /> 11 would conduct an audit on Tuesday, September 29 , 1992 . when <br /> 12 the Board's representatives arrived at Sumiden , they were <br /> 13 provided with a copy of the Judgment. Sumiden was willing <br /> 14 to proceed with the audit, but advised the Board that <br /> 15 certain issues were moot because of the final Judgment. An <br /> 16 agreement was reached whereby Sumiden extended the statute <br /> 17 of limitations applicable to the Board to allow the Board an <br /> 18 opportunity to formulate a legal opinion. The Board failed <br /> 19 to provide any legal opinion or basis for the proposed <br /> 20 audit. <br /> 21 9 . On January 29 , 1993 , the Board issued two <br /> 22 Notices of Determination for generator fees in the amounts <br /> 23 of $72 , 193 . 69 and $2 , 977 . 25 . Sumiden timely appealed ; the <br /> 24 Board has failed to set the matter for hearing or otherwise <br /> 25 to act on the appeal . Instead , the Board filed this Motion <br /> 26 to vacate the Judgment. <br /> 27 <br /> 28 <br /> 3 <br />