Formal Hearing Process

If the parties waive the initial hearing or if either party appeals the decision from the initial hearing, a formal hearing will be scheduled. The Commission will notify you of the hearing date at least 10 days in advance. The formal hearing will conducted by an administrative law judge or a tax commissioner. All formal hearings are recorded, and a copy of the recording may be purchased.

Participating Parties

Each party attending the hearing should have a thorough knowledge of the case and should be prepared to discuss it and to make stipulations or admissions if appropriate. Legal counsel or any other representative appearing on behalf of a party must have full authority to act in compliance with this order. 

Evidentiary Documents

The parties must submit copies of any documents which will be introduced as evidence at the hearing to the Tax Commission Appeals Unit  and to the opposing party no later than 10 business days prior to the hearing. Failure to provide the documents in advance in accordance with this order may result in the exclusion of such evidence from consideration. However, the presiding officer may admit new documentary evidence that is presented for the first time at the hearing if such action is in the interest of justice. A party who presents evidence for the first time at the hearing shall provide copies for the presiding officer and the opposing parties. Opposing parties shall have an opportunity to review the evidence and to register any objection to its admission. 

Submittal of Documents

The Tax Commission Appeals Unit will accept all written submissions and forms by facsimile, e-mail, or mail.

Fax: 801-297-3919
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Mailing Address:

Utah State Tax Commission Appeals Unit
1950 West 210 North
Salt Lake City, Utah 84134

Commission Decision

The Commission issues written decisions based on the Formal Hearing. The Decision and Order will become the Final Decision. 

Notice of Appeal Rights

You have twenty (20) days after the date of the Commission decision or order to file a Request for Reconsideration with the Tax Commission Appeals Unit pursuant to Utah Code Ann. §63G-4-302. A Request for Reconsideration must allege newly discovered evidence or a mistake of law or fact. If you do not file a Request for Reconsideration with the Commission, the order constitutes final agency action. You have thirty (30) days after the date of the order to pursue judicial review in accordance with Utah Code Ann. §59-1-601 et seq. and §63G-4-401 et seq.

Formal Hearing Process

  • Formal hearing processFormal Hearings will be held in the Salt Lake Offices of the Utah State Tax Commission.
  • Commissioner or Administrative Law Judge conducts the Formal Hearing
  • Commission issues its decision
  • Either party has twenty (20) days after the date of the Commission decision and order to file a Request for Reconsideration with the Tax Commission Appeals Unit
  • Either party may seek judicial review in District Court or the Utah Supreme Court
Scroll Up