Commission Appeals Unit

Information about the Appeals Process

Any taxpayer who disagrees with an agency action is entitled to an appeal. Decisions of the local boards of equalization concerning property tax, as well as centrally assessed property tax assessments may be appealed to the Commission. The following information will assist you in the appeals process.

Conferences, Mediations & Hearings

Parties may appear by 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 telephone 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 an electronic hearing, or for other questions, please call 801-297-2282 or 801-297-3900, or email taxappeals@utah.gov. If your event is set for a Telephone or Telephonic Status Conference, the event will be held via teleconference and there is not an option to appear in-person.

Contact

Utah State Tax Commission

Main Phone: 801-297-2200

Appeals Unit in the Office of the Commission

Phone: 801-297-3904 Email: taxappeals@utah.gov 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: taxada@utah.gov Phone: 801-297-3811

Telecommunication Device for the Deaf (TDD)

Phone: 801-297-2020

Filing an Appeal

You must 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, 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.

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: taxappeals@utah.gov Mailing Address:

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

Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!