2011 Utah Code
Title 59 Revenue and Taxation
Chapter 1 General Taxation Policies
Section 1417 Burden of proof.

59-1-1417. Burden of proof.
In a proceeding before the commission, the burden of proof is on the petitioner except for determining the following, in which the burden of proof is on the commission:
(1) whether the petitioner committed fraud with intent to evade a tax, fee, or charge;
(2) whether the petitioner is obligated as the transferee of property of the person that originally owes a liability or a preceding transferee, but not to show that the person that originally owes a liability is obligated for the liability; and
(3) whether the petitioner is liable for an increase in a deficiency if the increase is asserted initially after a notice of deficiency is mailed in accordance with Section 59-1-1405 and a petition under Part 5, Petitions for Redetermination of Deficiencies, is filed, unless the increase in the deficiency is the result of a change or correction of federal taxable income:
(a) required to be reported; and
(b) of which the commission has no notice at the time the commission mails the notice of deficiency.