Utah Code § 59-1-1405 — Notice of deficiency -- Notice of assessment -- Amended return -- Exception

(1)
Except as provided in Subsection (3) or (5), the commission shall mail a notice of deficiency to a person in accordance with Section 59-1-1404 if the commission finds there is:
(a)
a deficiency in a tax, fee, or charge imposed; or
(b)
an increase or decrease in a deficiency.
(2)
A notice of deficiency described in Subsection (1) shall contain:
(a)
the details of the deficiency; and
(b)
the manner of computing the tax.
(3)
If the commission estimates an amount of tax, fee, or charge due under Subsection 59-1-1406(2), the commission:
(a)
shall mail a notice of deficiency:
(i)
to the person for which the commission estimates the amount of tax, fee, or charge due; and
(ii)
in accordance with Section 59-1-1404; or
(b)
shall:
(i)
mail a notice to the person for which the commission estimates the amount of tax, fee, or charge due:
(A)
that the amount the commission estimates as a tax, fee, or charge is an assessment; and
(B)
in accordance with Section 59-1-1404; and
(ii)
provide in the notice described in Subsection (3)(b)(i) that if the person files an amended return within the time period provided in Section 59-1-1410, the commission shall replace the assessment with the amount shown on the person's amended return.
(4)
If the commission mails notice to a person under Subsection (3)(b), the person may file an amended return within the period provided in Section 59-1-1410 to replace the assessment of tax.
(5)
If the commission makes a jeopardy assessment under Part 7, Termination and Jeopardy Assessments Procedure:
(a)
the commission is not required to mail a notice of deficiency described in Subsection (1) to the person against which the commission makes the jeopardy assessment; and
(b)
the jeopardy assessment is subject to the procedures and requirements of Part 7, Termination and Jeopardy Assessments Procedure.