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59-10-543 . Burden of proof.
In any proceeding before the commission under this chapter, the burden of proof shall be upon the petitioner except for the
following issues, as to which the burden of proof shall be upon the commission:
(1) whether
the petitioner has been guilty of fraud with intent to evade tax;
(2) whether the
petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax; and
(3) whether
the petitioner is liable for any increase in a deficiency where such increase is asserted initially after a notice of deficiency
was mailed and a petition under Title 59, Chapter 1, Part 5 is filed, unless such increase in deficiency is the result of
a change or correction of federal taxable income required to be reported, and of which change or correction the commission
had no notice at the time it mailed the notice of deficiency.
UTAH
Salt Lake City (801) 649-5901
Ogden (801) 337-8258
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IDAHO (208) 936-4152
If calling us out of area 1-866-483-5239
Se Habla Espaņol phone 1-866-538-0532
Serving
the entire State of Utah, Idaho, And California
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