The Initial Hearing will be held before an administrative law judge or tax commissioner. At the hearing evidence, including testimony, documents and other exhibits may be offered and oral or written argument on legal issues may be received. Default may be entered against any party that fails to attend or participate in the above scheduled hearing.
Each party participating in the hearing should have a thorough knowledge of the case and be prepared to discuss and make stipulations or admissions if appropriate. An Order of Default may be entered against any party that fails to attend or participate in the scheduled Initial Hearing (Utah Administrative Procedures Act (UAPA) 63G-4-209(4)).
You may represent yourself. If you are represented by legal counsel or other representative, you must notify the Appeals Unit and the opposing party in writing no later than 10 days before the hearing. If you have a representative, please provide a power of attorney or signed statement giving authorization. Representation should have a thorough knowledge of the case and be prepared to discuss it.
A party may waive the Initial Hearing and proceed to a Formal Hearing by notifying the Appeals Unit in writing. If you waive your right to an Initial Hearing, and the opposing party does not object, this matter will be scheduled for a Formal Hearing.
Any evidence submitted for the Commission to consider must be sent to the opposing party and Tax Commission Appeals Unit no later than 10 business days prior to the Initial Hearing. Failure to provide the documents in accordance with this order may result in the exclusion of the documents from consideration.
The Commission issues written decisions based on the Initial Hearings. The Decision and Order will become the Final Decision and Order of the Commission unless a party files a written request within thirty (30) days of the date of the decision to proceed to a Formal Hearing. The request must include the Petitioner's name, address, and appeal number.
The Tax Commission Appeals Unit will accept all written submissions and forms by facsimile, e-mail, or mail.
Utah State Tax Commission Appeals Unit
1950 West 210 North
Salt Lake City, Utah 84134
In any matter before the Commission,