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Tax Commission makes electronic hearings the default for appeals
Summary
On Nov. 13 the Utah State Tax Commission adopted changes to R861-1A-26 that set electronic proceedings as the default for appeals, specify deadlines for requesting in-person hearings, and revise continuance rules; the motion passed unanimously.
The Utah State Tax Commission on Nov. 13 adopted an amendment to R861-1A-26 that changes an appeal’s default from an in-person proceeding to an electronic proceeding and sets deadlines for in-person hearing requests. Commissioner Rebecca L. Rockwell moved to adopt the amendment and the commission voted unanimously to approve it.
Commissioner Rockwell said, "The rule amendment changes an appeal's default from an in-person proceeding to an electronic proceeding, but provides that a party may request an in-person hearing at the time of filing a petition, two weeks before a hearing, or, for an expedited hearing, three business days before the hearing." The amendment also gives a presiding officer discretion to waive the in-person request deadline for good cause, removes the numeric limit on continuances and requires that a continuance be approved by at least one commissioner when an administrative law judge presides. It further specifies that a party may be subject to default if the party requests a continuance that is denied and then fails to participate in the originally scheduled proceeding.
The motion was made by Commissioner Rockwell and recorded as adopted unanimously on a roll call vote. The transcript minutes show a roll call but do not list individual votes by commissioner.
