Homepage > Blank Tc 738 Utah Form
Article Map

The TC-738 form is an essential tool for taxpayers in Utah who wish to appeal decisions made by the Utah State Tax Commission. This form facilitates the process of petitioning for redetermination, allowing individuals or businesses to contest various tax-related issues, such as individual income tax, corporate franchise tax, sales and use tax, and more. It requires the petitioner to provide detailed information, including their name, mailing address, and, if applicable, the name of their representative. The form also prompts users to specify the tax type and the primary issue at hand, ensuring clarity in the appeal process. A critical aspect of the TC-738 is the need to attach relevant documentation, such as a copy of the Tax Commission's decision or notice that triggered the appeal. Additionally, the form outlines the requirements for supporting information, which must be submitted ten business days before a scheduled hearing. This proactive approach helps streamline the appeals process, making it easier for both the taxpayer and the Tax Commission to address concerns efficiently. By clearly stating the basis for the appeal and the relief sought, taxpayers can effectively communicate their position, ensuring that their voices are heard in the tax dispute resolution process.

File Information

Fact Name Description
Purpose of TC-738 The TC-738 form is used to petition for redetermination regarding decisions made by the Utah State Tax Commission.
Governing Law This form operates under the authority of Utah Code Title 59, which governs taxation in the state.
Submission Methods Petitioners can submit the TC-738 form via email, mail, or fax, providing flexibility in how they file their appeals.
Representation Taxpayers may designate a representative to handle their appeal, provided that a Power of Attorney is included with the petition.
Supporting Documents Petitioners must attach any relevant letters, assessments, or notices from the Tax Commission that prompted the appeal.

Documents used along the form

The TC-738 form is an important document for those appealing a decision made by the Utah State Tax Commission. When filing this form, you may also need to complete additional documents to support your appeal. Below are some commonly used forms that can assist you in this process.

  • Power of Attorney (POA): This document allows you to authorize someone else to act on your behalf in matters related to your tax appeal. It is essential if you are designating a representative to handle your case.
  • Motorcycle Bill of Sale: This essential document records the sale of a motorcycle and serves as proof of ownership transfer. For those in Missouri, you can download the necessary form from Missouri PDF Forms to ensure all aspects of the transaction are covered.
  • Tax Return Documentation: Providing copies of your past tax returns can help support your appeal. This documentation shows your financial history and can clarify any discrepancies that led to the appeal.
  • Notice of Assessment: This is the official communication from the Tax Commission detailing the assessment that you are appealing. It is crucial to attach this notice to your TC-738 form as it outlines the basis of your appeal.
  • Supporting Evidence: Any additional documents that support your case, such as correspondence with the Tax Commission or financial records, should be included. These documents can strengthen your argument and provide clarity to your situation.

Gathering these forms and documents can make your appeal process smoother. Being prepared will help you present a strong case to the Tax Commission. If you have questions about any of these documents, don’t hesitate to reach out for assistance.

Common mistakes

Filling out the TC-738 form for the Utah State Tax Commission can be a daunting task, and many individuals make common mistakes that can hinder their appeal process. One significant error occurs when petitioners fail to include necessary documentation. The form specifically requests that any letters, assessments, or notices from the Tax Commission division that prompted the appeal be attached. Without these documents, the appeal may be dismissed or delayed. It’s crucial to ensure that all required paperwork is included to avoid unnecessary complications.

Another frequent mistake is neglecting to provide complete and accurate contact information. Whether you are filling out your details or those of a representative, missing or incorrect phone numbers and email addresses can lead to communication breakdowns. If the Tax Commission cannot reach you or your representative, important updates regarding your appeal may not be received in a timely manner. Double-checking contact information before submission can save a lot of headaches later on.

Many individuals also overlook the importance of clearly articulating the basis for their appeal. The section requesting a description of the appeal and the relief sought is not just a formality; it’s your opportunity to present your case. Vague or incomplete explanations can lead to misunderstandings or a lack of clarity about your position. Take the time to thoroughly explain your situation and what you are asking from the Tax Commission. This clarity can significantly impact the outcome of your appeal.

Finally, some petitioners fail to adhere to the timeline for submitting supporting information. The TC-738 form states that any supporting documents must be provided to the Tax Commission Appeals Unit ten business days before the scheduled hearing. Ignoring this requirement can result in your evidence being deemed inadmissible. To ensure your appeal is heard fairly, mark your calendar and set reminders to gather and submit all necessary information on time.

Document Preview Example

Before The Utah State Tax Commission

Petition for Redetermination

TC-738

Rev. 10/17

If you need help with this form, contact the Tax Appeals Unit at 801-297-3900 or email taxappeals@utah.gov

Petitioner (print or type)

Representative Information (if applicable)

Taxpayer/owner/company name:

Doing business as (DBA):

Mailing address:

If completed by the petitioner: I authorize the person named below as my representative to discuss and share information concerning this appeal with the Tax Commission. ________ (initial)

If completed by the representative: As representative, I have Power of Attorney (POA) to file this appeal. The POA is included with this petition. ________ (initial)

Representative name:

Daytime phone:

Other phone:

Mailing address:

Email:

Social Security number/FEIN/Tax Commission account number:

Daytime phone:

Other phone:

Social Security number of spouse (if filing jointly):

Email:

Tax Type and Primary Issue (check all that apply)

This appeal involves:

 

 

 

Individual income tax

Corporate franchise tax

Sales and use tax

Motor vehicle

Penalty/Interest

Refund request

Assessment

Other (specify): ___________

This appeal involves an assessment, decision or action by the following Tax Commission Division:

Auditing Division

Taxpayer Services Division

Motor Vehicle Division* Other (specify): ___________

Tax year, audit period or period under audit is:____________

If this appeal is due to a decision, letter, assessment or notice issued by a division in the Tax Commission, a copy of the division’s letter or notice needs to be attached to this petition. Note below the date of the division’s action, as well as the name and title of the division representative who took action.

Date of action:_______ Division representative’s name and title:______________________________

Request for Relief

Describe the basis for your appeal and the relief you seek from the Tax Commission (attach additional pages if necessary):

Requirements and Signatures (check all boxes and sign)

I have included with this petition the letter, assessment or notice issued by the Tax Commission division that was the cause of this appeal. I noted above the date of action and the name of the division representative who took action.

I understand I must provide information supporting my position to the Tax Commission Appeals Unit ten (10) business days before the scheduled hearing. I further understand if my information is not provided as directed, my information might not be accepted at the hearing.

I acknowledge if I have designated a representative, all notices and communications regarding my appeal will go to my representative.

___________________________ _________________________ __________

Name of taxpayer/authorized individual/representative (PRINT)

Signature

Date

Submitting Petition to Tax Appeals

Best way: Email taxappeals@utah.gov

By mail: Tax Appeals Unit, Utah State Tax Commission, 210 North 1950 West, Salt Lake City, UT 84134

By fax: 801-297-3919

*Use this form to appeal Motor Vehicle Division decisions, including all fees EXCEPT towing and and storage fees charged by a tow company.

Similar forms

The TC-738 form is a crucial document used in Utah for petitioning the Tax Commission regarding various tax-related issues. Several other documents serve similar purposes in different contexts. Here’s a list of ten documents that share similarities with the TC-738 form:

  • IRS Form 843: This form is used to request a refund or abatement of certain taxes, penalties, or interest. Like the TC-738, it requires the taxpayer to explain the basis for their request and provide supporting documentation.
  • IRS Form 911: This document is for requesting assistance from the Taxpayer Advocate Service. Similar to the TC-738, it involves detailing issues with the IRS and seeking relief or resolution.
  • California Form 1-800: This form is used to appeal a decision made by the California Department of Tax and Fee Administration. It requires taxpayers to outline their appeal and provide necessary evidence, akin to the TC-738.
  • Florida Form DR-400: This is a petition for a hearing before the Florida Department of Revenue. It mirrors the TC-738 in that it allows taxpayers to contest decisions and provides a structured way to present their case.
  • New York State Form TA-1: This form is used to request a hearing for disputes with the New York State Tax Department. Like the TC-738, it requires detailed information about the taxpayer and the nature of the dispute.
  • Texas Form 50-132: This document is used for appealing property tax appraisals in Texas. It shares similarities with the TC-738 in that it facilitates a formal appeal process regarding tax assessments.
  • Missouri Quitclaim Deed Form: For those involved in property transfers, refer to our essential Missouri Quitclaim Deed resources to help address ownership issues effectively.
  • Virginia Form 762: This form is for appealing a tax assessment in Virginia. It requires taxpayers to provide a rationale for their appeal, similar to the TC-738's request for relief.
  • Michigan Form 148: This is a petition for a hearing on a property tax assessment. It functions like the TC-738 by allowing taxpayers to contest decisions made by tax authorities.
  • Ohio Form BTA-1: This form is used to appeal decisions made by the Board of Tax Appeals in Ohio. It requires a detailed explanation of the appeal, much like the TC-738.
  • Illinois Form PTAX-230: This document is used to contest property tax assessments in Illinois. It shares the TC-738's structure of requiring a statement of the basis for the appeal and supporting documentation.

Each of these documents serves to facilitate communication between taxpayers and tax authorities, ensuring that individuals have a structured method to seek relief or contest decisions.

Key takeaways

Filling out the TC-738 form for the Utah State Tax Commission can seem daunting, but understanding the key components can make the process smoother. Here are some important takeaways to keep in mind:

  • Contact Information: If you need assistance, reach out to the Tax Appeals Unit at 801-297-3900 or via email at taxappeals@utah.gov.
  • Petitioner Information: Clearly print or type your name, business name (if applicable), and mailing address at the top of the form.
  • Representative Authorization: If someone is filing on your behalf, you must authorize them by initialing the designated area.
  • Power of Attorney: If your representative has Power of Attorney, ensure that it is included with your petition and initial the relevant section.
  • Tax Type Selection: Check all tax types relevant to your appeal, such as individual income tax, corporate franchise tax, or sales and use tax.
  • Attach Relevant Documents: If your appeal is based on a decision or notice from the Tax Commission, attach a copy of that document to your petition.
  • Provide Detailed Information: In the request for relief section, clearly describe your appeal's basis and the relief you are seeking. Additional pages may be attached if necessary.
  • Submission Requirements: Confirm that you have included all necessary documentation and signatures before submitting your petition.
  • Timely Submission: Remember to submit your supporting information to the Tax Commission Appeals Unit at least ten business days before your scheduled hearing.
  • Submission Methods: You can submit the completed petition via email, mail, or fax. Choose the method that is most convenient for you.

By following these guidelines, you can navigate the TC-738 form more effectively and ensure that your appeal is properly submitted. Taking the time to fill out the form accurately can help facilitate a smoother review process.