Office of the Commission

Commission Appeals Unit

Information about the Appeals Process

Many of the actions taken by a Tax Commission division are appealable to the Tax Commission through an administrative appeal process. Decisions of the local boards of equalization concerning assessed values, exemptions and tax relief, as well as centrally assessed values may be appealed to the Commission. The following information will assist you in the appeals process.

General Info

Tax Appeal Types

Proceedings

Conferences, Mediations & Hearings

Parties may appear by video conference, telephone or in-person at the Tax Commission Building to any Initial Hearing, Formal Hearing, Hearing on Motion or Mediation that is scheduled. However, the hearing will be scheduled for a video conference hearing unless a party notifies the Appeals Unit one week in advance of the hearing that they are planning on attending in person. To notify the Appeals Unit that you want to attend in person, for options regarding a video conference hearing, or for other questions, please call 801-297-3900, or email [email protected]. If your event is set for a Telephone Status Conference, or Telephonic Status Conference, or Scheduling Conference, the event will be held via video conference and there is not an option to appear in-person.

Contact

Utah State Tax Commission

Appeals Unit in the Office of the Commission

Phone: 801-297-3900 Email: [email protected] Fax: 801-297-3919

Mailing Address

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

Americans with Disabilities Act (ADA)

E-mail: [email protected] Phone: 801-297-3811

Telecommunication Device for the Deaf (TDD)

Phone: 801-297-2020

Filing an Appeal

You must submit your appeal in writing, within 30 days of the date on the notice of the action that you are challenging.

Although your appeal need not be in any particular form, the following links are provided to assist you.

What to Include

Your appeal should contain the following information.

Your name, address, email address, and daytime telephone number;
The tax type involved, the time period and the amount of tax, penalty, interest, or other issue in dispute;
The agency’s file or other reference number, if known, and a copy of the letter or document which you are appealing;
The name, address, and daytime telephone number of your representative, if any.

Representation

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. Representative should have a thorough knowledge of the case and be prepared to discuss it.

TC-737 – Power of Attorney and Declaration of Representative

Submittal of Documents

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

Also see Document Preparation Guidelines

Fax: 801-297-3919

E-mail: [email protected]

Mailing Address:

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