On September 22, 2023, Ada County District Judge Lynn Norton issued a Decision on Judicial Review (Decision) that AFFIRMED all aspects of the final order issued by the Director of the Department of Finance against Wall & Associates, Inc. (Wall), a Virginia corporation. The Director’s final order, issued April 30, 2022, found Wall liable for participating in unlicensed debt settlement activity in violation of the Idaho Collection Agency Act (the Act) and ordered Wall to give back a total of $271,987.50 in fees charged to Idaho tax debtors, pay a civil penalty of $162,000, and reimburse $42,016.60 in the Department’s attorney fees. Judge Norton issued a sixty-two-page opinion that analyzed and affirmed all aspects of the Director’s final order against Wall, plus ordered Wall to pay additional attorney fees to the Department.

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