(1) Except as provided in Subsection (3) or (5), the commission shall mail a notice of deficiency to a person in accordance with Section 59-1-1404 if the commission finds there is:

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Terms Used In Utah Code 59-1-1405

  • Deficiency: means :
         (3)(a) the amount by which a tax, fee, or charge exceeds the difference between:
              (3)(a)(i) the sum of:
                   (3)(a)(i)(A) the amount shown as the tax, fee, or charge by a person on the person's return; and
                   (3)(a)(i)(B) any amount previously assessed, or collected without assessment, as a deficiency; and
              (3)(a)(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge; or
         (3)(b) if a person does not show an amount as a tax, fee, or charge on the person's return, or if a person does not make a return, the amount by which the tax, fee, or charge exceeds:
              (3)(b)(i) the amount previously assessed, or collected without assessment, as a deficiency; and
              (3)(b)(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge. See Utah Code 59-1-1402
  • Person: means :
         (24)(a) an individual;
         (24)(b) an association;
         (24)(c) an institution;
         (24)(d) a corporation;
         (24)(e) a company;
         (24)(f) a trust;
         (24)(g) a limited liability company;
         (24)(h) a partnership;
         (24)(i) a political subdivision;
         (24)(j) a government office, department, division, bureau, or other body of government; and
         (24)(k) any other organization or entity. See Utah Code 68-3-12.5
     (1)(a) a deficiency in a tax, fee, or charge imposed; or
     (1)(b) an increase or decrease in a deficiency.
(2) A notice of deficiency described in Subsection (1) shall contain:

     (2)(a) the details of the deficiency; and
     (2)(b) the manner of computing the tax.
(3) If the commission estimates an amount of tax, fee, or charge due under Subsection 59-1-1406(2), the commission:

     (3)(a) shall mail a notice of deficiency:

          (3)(a)(i) to the person for which the commission estimates the amount of tax, fee, or charge due; and
          (3)(a)(ii) in accordance with Section 59-1-1404; or
     (3)(b) shall:

          (3)(b)(i) mail a notice to the person for which the commission estimates the amount of tax, fee, or charge due:

               (3)(b)(i)(A) that the amount the commission estimates as a tax, fee, or charge is an assessment; and
               (3)(b)(i)(B) in accordance with Section 59-1-1404; and
          (3)(b)(ii) provide in the notice described in Subsection (3)(b)(i) that if the person files an amended return within the time period provided in Section 59-1-1410, the commission shall replace the assessment with the amount shown on the person’s amended return.
(4) If the commission mails notice to a person under Subsection (3)(b), the person may file an amended return within the period provided in Section 59-1-1410 to replace the assessment of tax.
(5) If the commission makes a jeopardy assessment under Part 7, Termination and Jeopardy Assessments Procedure:

     (5)(a) the commission is not required to mail a notice of deficiency described in Subsection (1) to the person against which the commission makes the jeopardy assessment; and
     (5)(b) the jeopardy assessment is subject to the procedures and requirements of Part 7, Termination and Jeopardy Assessments Procedure.
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