Utah Tax Commission Proposes Amendments to Regulations Governing Formal Adjudicative Proceedings

The Utah State Tax Commission proposed amendments to R861-1A-26 governing formal adjudicative proceedings. The proposed amendments include: 1) changing an appeal’s default from an in-person proceeding to an electronic proceeding; 2) removing the limitation on the number of continuances allowed in an appeal, requiring instead that a continuance must be approved by at least one commissioner; 3) specifying that a party may be subject to default if the party requests a continuance that is denied and the party fails to participate in the originally scheduled proceeding; and 4) repealing the option for the commission to provide notice to parties by ...