Initial Hearing

• General Information
• Participating Parties
• Representation
• Waiver of Initial Hearing
• Evidentiary Documents
• Commission Decision
• Submittal of Documents
• Initial Hearing Process

General Information

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.

Participating Parties

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)).

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

• TC-737 – Power of Attorney and Declaration of Representative

Waiver of Initial Hearing

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.

Evidentiary Documents

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.

Commission Decision

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.

Submittal of Documents

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

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

Initial Hearing Process

In any matter before the Commission,

• you may be required to appear in person or by telephone for a status or scheduling conference. Conferences are held for the purposes of scheduling, clarifying issues, simplifying evidence, and expediting the proceedings.
• Initial Hearings generally will be held in the Salt Lake Offices of the Utah State Tax Commission. Either party may appear by phone. However, based on the multitude of appeals and administrative efficiencies Commissioner(s) or an Administrative Law Judge may travel to the outlying Rural Counties to hold the scheduled hearing there.
• Commission issues its decision
• If a party is dissatisfied with the Commission’s Decision, that party may, within 30 days, file a request for a Formal Hearing.
• Commissioner or Administrative Law Judge conducts the Formal Hearing
• Commission issues its decision