An income tax "Fresh Start" can be given to taxpayers who have failed to file income tax returns with the State of Utah. Under the "Fresh Start" program, you may file past-year returns without fear of prosecution, although you still must pay tax and interest due and may be subject to penalties as well. You must meet the following conditions to be considered for the program:
If you meet these conditions your returns may be accepted under the Fresh Start program. The Tax Commission will waive the penalty involved with each year approved, provided the tax and interest have been paid.
If you believe you meet these conditions you may apply for relief by sending in a letter and your documentation to:
Fresh Start Program
210 North 1950 West
Salt Lake City, Utah 84134