Utah Admin. Code 861-1A-23 : Tax Commission — Administration —1A - Administrative Procedures —1A-23 - Designation of Adjudicative Proceedings Pursuant to Utah Code Ann. Section 63G-4- 202

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(1) All matters shall be designated as formal proceedings and set for an initial hearing, a status conference, or a scheduling conference pursuant to R861-1A-26.

(2) A matter may be diverted to a mediation process pursuant to R861-1A-32 upon agreement of the parties and the presiding officer.

Utah Admin. Code R861-1A-23

Utah Admin. Code 861-1A-23 : Tax Commission — Administration —1A - Administrative Procedures —1A-23 - Designation of Adjudicative Proceedings Pursuant to Utah Code Ann. Section 63G-4- 202

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