Utah High Court: District Court Lacks Jurisdiction for Tax Assessment Challenge

Utah High Court: District Court Lacks Jurisdiction for Tax Assessment Challenge

Utah Supreme Court

The Utah Supreme Court found that a district court lacked jurisdiction to hear a taxpayer's challenge of an assessment of taxes, penalties, and interest because the taxpayer failed to request a formal hearing after losing an initial hearing before the State Tax Commission; the taxpayer believed he was not liable for the assessment, arguing that he was not domiciled in Utah while working overseas.

The Utah Supreme Court found that a district court lacked jurisdiction to hear a taxpayer's challenge of an assessment of taxes, penalties, and interest because the taxpayer failed to request a formal hearing after losing an initial hearing before the State Tax Commission; the taxpayer believed he was not liable for the assessment, arguing that he was not domiciled in Utah while working overseas.

The Utah Supreme Court found that a district court lacked jurisdiction to hear a taxpayer's challenge of an assessment of taxes, penalties, and interest because the taxpayer failed to request a formal hearing after losing an initial hearing before the State Tax Commission; the taxpayer believed he was not liable for the assessment, arguing that he was not domiciled in Utah while working overseas. The supreme court agreed with the commission that the taxpayer had not exhausted his administrative remedies.

The Utah Supreme Court found that a district court lacked jurisdiction to hear a taxpayer's challenge of an assessment of taxes, penalties, and interest because the taxpayer failed to request a formal hearing after losing an initial hearing before the State Tax Commission; the taxpayer believed he was not liable for the assessment, arguing that he was not domiciled in Utah while working overseas. The supreme court agreed with the commission that the taxpayer had not exhausted his administrative remedies.