R865. Tax Commission, Auditing.
R865-9I. Income Tax.
[R865-9I-27. Redetermination of Tax Deficiency by Tax
Commission Pursuant to Utah Code Ann. Section 59-10-525.]
[A. If a taxpayer disagrees or has questions
about a notice of deficiency, he may arrange to discuss these issues with
officials of the Audit Division of the Tax Commission. This must be done prior to filing a petition
for determination. The taxpayer may present
evidence, legal authority, and argument on an informal basis with a view to
reaching a mutual agreement to proper settlement of the case.]
[B. After a petition for redetermination has
been filed, the petitioner shall be granted the opportunity to present
evidence, legal authority, and argument in respect to the issues raised by the
pleadings. Such presentations shall,
under ordinary circumstances, be made initially to designated officials of the
Audit Division of the Tax Commission with a view to resolving the case or at
least to clearly define the areas of disagreement. If the case is not resolved in this way, and if the petitioner
requests, a hearing may be granted before the Tax Commission to present
evidence, legal authority and argument regarding the areas of
disagreement. After such a hearing, the
Tax Commission shall promptly notify the petitioner of its decision as
prescribed in Utah Code Ann. Title 59, Chapter 1.]
KEY: historic preservation, income tax, tax returns, enterprise
59-10-525