Utah Admin. Code R21-2-12 - Procedures and Standards for Orders Resulting from Service of a Notice of Office Action
(1) If the entity
agrees with the notice of action, it may stipulate to the facts and to the
amount of the debt and obligation to be paid. A stipulation and order based on
that stipulation is prepared by the office for the entity's signature. Orders
based on stipulation are not subject to reconsideration or judicial
review.
(2) If the entity
participates by attending a preliminary conference or otherwise presents
relevant information to the presiding officer, but does not reach an agreement
with the office or is unavailable to sign a stipulation, and does not request a
hearing, the presiding officer shall issue an order based on that
participation.
(3) If the entity
requests a hearing and participates by attending the hearing, the presiding
officer who conducts the hearing shall issue an order based upon the
hearing.
(4) If the entity fails to
participate as follows, the presiding officer shall issue an order of default,
based on whether or not:
(a) the entity fails
to participate by presenting relevant information and does not request a
hearing in response to the notice of office action;
(b) after proper notice the entity fails to
attend a preliminary conference scheduled by the presiding officer to consider
matters which may aid in the disposition of the action; or
(c) after proper notice the entity fails to
attend a hearing scheduled by the presiding officer pursuant to a written
request for a hearing.
(5) The default order is taken for the amount
specified in the notice of action which was served on the entity plus accrued
interest, penalties and applicable collection costs from the date of the action
until paid in full by the entity at the interest rate specified in the default
order. The entity may seek to have the default order set aside, in accordance
with Section
63G-4-209.
(6) If an entity's request for a hearing is
denied under Section
R21-2-10,
the presiding officer issues an order based upon the information in the office
file.
(7) Notwithstanding any prior
agreements which sets terms for the payment of the delinquent account
receivable, the office reserves the right to intercept state tax refunds or
other State payments to the entity to satisfy the debt represented by the
delinquent account receivable.
Notes
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