PETITION FOR REDETERMINATION AND APPEAL OF STATE TAX ASSESSMENT
BEFORE THE UTAH STATE TAX COMMISSION
[// GUIDANCE: Replace bracketed text with client-specific information. Do not file without confirming all dates, amounts, and statutory references.]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
- Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
1. DOCUMENT HEADER
1.1 Title. PETITION FOR REDETERMINATION AND REQUEST FOR AGENCY ACTION.
1.2 Parties.
(a) Petitioner: [LEGAL NAME OF TAXPAYER], a [STATE OF ORGANIZATION] [ENTITY TYPE / INDIVIDUAL], Utah Taxpayer Identification No. [NUMBER], with principal place of business at [ADDRESS] (“Petitioner”).
(b) Respondent: UTAH STATE TAX COMMISSION, Taxpayer Services Division (“Commission”).
1.3 Effective Date. This Petition is deemed filed as of the date stamped by the Commission clerk (“Effective Date”).
1.4 Jurisdiction & Governing Law. This matter is governed by Utah state tax law and the procedural rules of the Utah State Tax Commission. See Utah Code Ann. § 59-1-501.
1.5 Recitals.
(a) On [DATE], the Commission issued a Statutory Notice of Deficiency and Audit Change (the “Assessment”) in the amount of $[AMOUNT], plus penalties and interest.
(b) Petitioner timely files this Petition within 30 days of the Assessment, thereby invoking the Commission’s jurisdiction for redetermination.
(c) Petitioner seeks a full or partial abatement of the Assessment and requests a stay of collection activity pending final disposition.
2. DEFINITIONS
“Administrative Law Judge” or “ALJ” – the presiding officer assigned by the Commission to this matter.
“Assessment” – the Statutory Notice of Deficiency and Audit Change dated [DATE], reference no. [REFERENCE].
“Burden of Proof” – the obligation of Petitioner to establish by a preponderance of the evidence that the Assessment is incorrect, except where the Assessment is based on estimates lacking factual foundation or where the Commission bears the burden under applicable law.
“Collection Stay” – suspension of enforced collection pursuant to Section 3.5 herein.
“Commission” – the Utah State Tax Commission or its designated division.
“Petitioner” – as defined in Section 1.2(a).
[// GUIDANCE: Add any additional defined terms used throughout the document in strict alphabetical order.]
3. OPERATIVE PROVISIONS
3.1 Request for Redetermination. Petitioner hereby petitions the Commission to (a) review and redetermine the Assessment, and (b) issue an order cancelling, reducing, or otherwise modifying the asserted tax, penalties, and interest.
3.2 Statement of Grounds. Petitioner asserts the following independent and cumulative grounds:
(a) Factual Errors – The Assessment relies on inaccurate information regarding [DESCRIBE].
(b) Legal Misapplication – The Commission misapplied Utah Code Ann. [SECTION] to the facts.
(c) Constitutional/Statutory Defense – The Assessment violates [ARTICLE/CLAUSE] because [EXPLAIN].
[// GUIDANCE: Enumerate each ground clearly; attach exhibits and schedules.]
3.3 Relief Requested.
(a) Vacate or reduce the Assessment to $[AMOUNT] (or such other amount as evidence may establish).
(b) Abate all related penalties and interest.
(c) Grant such further or alternative relief as the Commission deems just.
3.4 Timeliness & Jurisdictional Compliance. Petitioner affirms this Petition is filed within the statutory 30-day period of Utah Code Ann. § 59-1-501(2)(a).
3.5 Collection Stay. Pursuant to Utah Code Ann. § 59-1-501(8) and Commission practice, Petitioner requests an immediate stay of enforced collection actions during the pendency of this appeal, absent a jeopardy assessment or other statutory exception.
3.6 Evidence & Exhibits. Petitioner will submit documentary evidence, witness testimony, and expert analysis as necessary to discharge the Burden of Proof. A preliminary exhibit list is attached as Schedule A.
3.7 Hearing Request. Petitioner requests an in-person or remote evidentiary hearing before an ALJ at the Commission’s Salt Lake City offices, or such other venue as the ALJ directs.
4. REPRESENTATIONS & WARRANTIES
4.1 Authority. Petitioner’s signatory is duly authorized to execute and file this Petition.
4.2 Accuracy of Submissions. All factual statements and documents submitted are, to Petitioner’s knowledge, true, correct, and complete.
4.3 No Dilatory Purpose. This Petition is filed in good faith and not for delay.
4.4 Survival. The representations and warranties herein survive until final resolution of this matter.
5. COVENANTS & RESTRICTIONS
5.1 Cooperation. Petitioner shall promptly provide additional information reasonably requested by the Commission or ALJ.
5.2 Notice of Material Changes. Petitioner shall notify the Commission within five (5) business days of any material change affecting tax liability or contact information.
5.3 Compliance with Orders. Petitioner agrees to comply with all procedural orders, scheduling directives, and discovery obligations issued in this proceeding.
6. DEFAULT & REMEDIES
6.1 Events of Default. The following constitute default:
(a) Failure to respond to discovery or ALJ orders within stated deadlines;
(b) Failure to appear at scheduled hearings without good cause;
(c) Withdrawal of Petition without Commission approval.
6.2 Notice & Cure. Upon default, the Commission shall provide written notice. Petitioner shall have ten (10) days to cure, failing which the Commission may dismiss the Petition and reinstate the Assessment in full.
6.3 Remedies. In addition to dismissal, the Commission may impose costs, uphold penalties, or take any action authorized by statute or rule.
6.4 Attorney Fees & Costs. Should the Commission find the Petition frivolous or groundless, Petitioner may be liable for the State’s reasonable attorney fees and costs as permitted by law.
7. RISK ALLOCATION
7.1 Burden of Proof. Petitioner acknowledges the statutory Burden of Proof as defined in Section 2, except where shifted by law.
7.2 Indemnification. Petitioner agrees to indemnify and hold harmless the Commission from third-party claims arising out of Petitioner’s misstatements or fraudulent submissions.
7.3 Limitation of Liability. The Commission’s liability, if any, is limited to adjustment of the disputed Assessment; no consequential or punitive damages shall be recoverable from the Commission.
7.4 Force Majeure. Deadlines shall be equitably tolled for events beyond the parties’ reasonable control, including natural disasters, governmental shutdowns, or declared emergencies.
8. DISPUTE RESOLUTION
8.1 Governing Law. Utah substantive tax law and Commission rules govern this proceeding.
8.2 Forum Selection. Exclusive administrative forum: Utah State Tax Commission (state_tax_tribunal).
8.3 Arbitration. None, except by mutual written agreement after final agency action and solely for collateral matters not within the Commission’s statutory jurisdiction.
8.4 Jury Waiver. To the extent any aspect of this controversy is subject to judicial review, the parties acknowledge limited jury availability under Utah law and waive jury trial to the fullest extent permitted.
8.5 Injunctive Relief. Nothing herein limits either party’s right to seek emergency injunctive relief (including Collection Stay) in a court of competent jurisdiction to preserve the status quo.
9. GENERAL PROVISIONS
9.1 Amendments. This Petition may be amended only by written submission filed with, and accepted by, the Commission.
9.2 Assignment. Petitioner may not assign rights or delegate obligations under this Petition without prior written consent of the Commission.
9.3 Successors & Assigns. This Petition binds and inures to the benefit of the parties and their permitted successors and assigns.
9.4 Severability. If any provision is held invalid, the remainder shall be enforced to the maximum extent permissible.
9.5 Integration. This Petition and attached schedules constitute the entire submission concerning the Assessment and supersede all prior statements inconsistent herewith.
9.6 Counterparts & Electronic Signatures. This Petition may be executed in counterparts and by electronic signature, each deemed an original.
10. EXECUTION BLOCK
IN WITNESS WHEREOF, Petitioner executes this Petition as of the Effective Date stated herein.
PETITIONER:
[LEGAL NAME OF TAXPAYER]
By: ____
Name: [PRINTED NAME]
Title: [TITLE / CAPACITY]
Date: ________
State of __
County of __
Subscribed and sworn before me on ___, 20__.
Notary Public
My commission expires: _______
[// GUIDANCE: Utah does not currently require notarization for petitions, but notarization adds evidentiary weight. Remove if undesired.]
CERTIFICATE OF SERVICE
I certify that on the ___ day of _, 20_, I caused a true and correct copy of this Petition, including all attachments, to be served upon the Utah State Tax Commission, Taxpayer Services Division, at 210 N 1950 W, Salt Lake City, Utah 84134, via [HAND DELIVERY / CERTIFIED MAIL / ELECTRONIC PORTAL].
[NAME], Authorized Representative for Petitioner
SCHEDULE A – PRELIMINARY EXHIBIT LIST
- Assessment dated [DATE]
- Audit workpapers
- Documentary evidence (e.g., invoices, bank records)
- Expert report of [NAME] (if any)
- [ADD ADDITIONAL EXHIBITS]
[// GUIDANCE: Replace with numbered exhibit list; paginate consecutively.]
[// GUIDANCE: Prior to filing, verify all statutory citations, confirm the Commission’s most recent procedural rules, and ensure compliance with Utah Admin. Code R861-1A-X regarding electronic filing, discovery, and confidentiality.]