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Audits Appeals Procedures
Audit Location Appeals
Tax audits are done at the Tax Commission offi ces or at the You may fi le an appeal if you disagree with a Tax Commis-
taxpayer’s location. sion action. You may also appeal:
• Property tax decisions of the local boards of equalization
Audit Interview • Centrally assessed property tax assessments
The Tax Commission or taxpayer may request an audit
interview to get audit information. During the interview, the
auditor will explain the process. The following rights apply to Representation
all audit interviews: You may represent yourself or have someone represent you
at every stage of the appeal.
1) Whenever possible, the Tax Commission will work with
you to schedule an audit interview.
Filing an Appeal
2) You may record your audit interview. You must appeal in writing, within:
3) An attorney or representative with your power of attorney • 30 days of the notice date on the action you are challeng-
may represent you. ing, or
• 90 days of the notice date on the action if you are outside
Notice of Audit Results the United States.
You will receive a Statutory Notice after we fi nish the audit
of your account. The Statutory Notice is a legal and binding Include the following information in your appeal:
statement of your tax liability. If you do not agree with the 1) your name, address and daytime phone number;
Statutory Notice, you may request a division conference to 2) the tax type, the tax period and the amount of tax, pen-
discuss the issues. You may appeal the notice if the division alty, interest or other issue in dispute;
conference does not resolve the matter. You must appeal in
writing within 30 days of the Statutory Notice date. See Ap- 3) the agency’s fi le or other reference number, if known;
peals Procedures, below. 4) a copy of the letter or document you are appealing;
5) the relief or action sought;
Collections Procedures 6) a statement of facts, summary of arguments and authori-
ties relied upon, including any laws or rules, forming the
Collections Process basis for relief or action you are seeking; and
The Taxpayer Services Division collects past due taxes, 7) the names and addresses of everyone receiving a copy
audit defi ciencies, penalties and interest. We will mail letters of the appeal.
or billings of past due amounts to your address on record.
You must notify the Tax Commission of all address changes. You can get form TC-738, Petition for Redetermination,
Agents may also contact you by phone or in person to re- at tax.utah.gov/forms, or by calling or visiting one of our
offi ces.
solve your debt. (See Payment Agreements, below.)
The Tax Commission may fi le a court warrant to place a
public lien or judgment on your real and personal property if Appeal Proceedings
you don’t pay your tax. Liens may hurt your credit rating. We The steps in your appeal proceedings depend on the type and
may also use a lien to garnish your wages, bank accounts complexity of your appeal. They may include:
or other real property. When a corporation, LLC or LLP fails
to collect and pay trust taxes, we will fi le liens against all Status and Scheduling Conferences
responsible persons. See Utah Code §59-1-302. You may have to appear for a status or scheduling conference.
Conferences are held to cover any issues that may help speed
up the appeal process.
Division Conference
You may speak with the agent handling your account or that Initial Hearing
agent’s supervisor at any time during the collection process. An initial hearing may be held to try resolving the dispute
In certain cases, you may have the right to begin the appeals without a formal hearing. Status and scheduling conferences
process. See Appeals Procedures, below. may be held at the same time as the initial hearing. Parties
may agree to a mediation conference instead of the initial
Payment Agreements hearing.
In some cases, the Tax Commission may make a short-term
agreement with you to pay your taxes, penalties and interest. Hearings
We may, however, revise or cancel a payment agreement if: If the parties waive the initial hearing or if either party appeals
• your fi nancial condition changes, the decision from the initial hearing, we will schedule a formal
hearing. You will be given the hearing date at least 10 days
• you gave incorrect information about your fi nancial condi- in advance. The Tax Commission records all formal hearings.
tion, or You have the right to buy a recording of your hearing.
• you do not meet the terms of the agreement.
You have the right to reasonable notice if we revise or cancel
your payment agreement.
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