Office of the Commission
Initial Hearing
General Information
The Initial Hearing will be held before an administrative law judge or tax commissioner. At the hearing the parties will present their cases by presenting their legal arguments and factual evidence including their testimony, documents and other exhibits.
Participating Parties
Each party participating in the hearing should have 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. Representatives should have a thorough knowledge of the case and be prepared to discuss it.
Waiver of Initial Hearing
If both parties agree, they may waive the Initial Hearing and proceed directly to a Formal Hearing by notifying the Appeals Unit in writing.
Evidentiary Documents
Any evidence you would like to submit at the Initial Hearing needs to 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. Please refer to Document Preparation on how evidence documents should be submitted.
Commission Decision
The Commission issues written decisions based on the Initial Hearings. The Initial Hearing decision will become the final decision of the Commission unless a party files a written request within thirty (30) days from the date of the Initial Hearing 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. Please refer to Document Preparation on how evidence documents should be submitted.
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
Initial Hearing Process
- Initial Hearings generally will be scheduled for a video conference hearing, unless one of the parties requests an in-person hearing. If a party requests an in-person hearing, the hearing will generally be held in the Salt Lake Offices of the Utah State Tax Commission.
- Commission issues a written decision from the Initial Hearing.
- If a party is dissatisfied with the Commission’s decision, that party may, within 30 days, file a request for a Formal Hearing.
