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Tax Commission moves default appeals hearings to electronic proceedings
Summary
The Utah State Tax Commission unanimously approved submitting proposed amendments to R861-1A-26 that change appeals' default from in-person to electronic hearings, alter continuance rules, and set deadlines and procedures for requesting in-person proceedings.
The Utah State Tax Commission voted unanimously to submit proposed amendments to R861-1A-26, which change an appeal's default from an in-person proceeding to an electronic proceeding and clarify when a party may request an in-person hearing.
Commissioner Rebecca L. Rockwell introduced the amendment and said, "The amended rules will be published in the Utah State Bulletin on October 1, 2025 and the mandatory public comment period will end on October 31, 2025." The draft allows a party to request an in-person hearing at filing, two weeks before a hearing, or (for an expedited hearing) three business days before the hearing, and gives a presiding officer discretion to waive the request deadline for good cause. The amendment also removes a numeric limit on continuances, requiring instead that a continuance be approved by at least one commissioner when an administrative law judge presides.
The rule draft also 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 Commission took a roll-call vote and approved submitting the amendment for publication in the Utah State Bulletin.
