The Tax & Financial Services Division (“TFS Division”) represents the Utah State Tax Commission, the Utah Insurance Department and the Utah Department of Financial Institutions. The TFS Division also represents the State of Utah in regard to the issuance of state and local governmental bonds and monitors the termination and modification of charitable trusts. The TFS Division’s representation is limited to civil issues.
Questions regarding tax, insurance or financial institutions should be first directed to those State agencies unless you have received notice from an attorney in the TFS Division regarding a specific matter. Contact information for these State agencies is listed below.
Representation of the Utah State Tax Commission
The TFS Division represents the divisions of the Utah State Tax Commission in administrative proceedings heard by the Tax Commission and represents the Tax Commission in trial and appellate courts if the Tax Commission’s decisions are appealed. The TFS Division also represents the Taxpayer Services Division of the Tax Commission in original actions in State and Federal Court, including Federal Bankruptcy Court. The divisions of the Tax Commission most often represented by the TFS Division in appeals are: Auditing, Centrally Assessed Property Tax, Taxpayer Services (which includes payment, collection and tax lien issues), Motor Vehicle Division, and the Motor Vehicle Enforcement Division (which primarily regulates automobile dealers and salespersons).
Representation of the Utah Insurance Department
The TFS Division acts as general counsel to the Utah insurance Department, providing legal advice on all aspects of insurance law. The TFS Division also acts as enforcement counsel to the Insurance Department concerning violations of the Utah Insurance Code.
Representation of the Utah Department of Financial Institutions
The TFS Division provides legal counsel to the Department of Financial Institutions to assist in carrying out the provisions and purposes of the Financial Institutions Act, which includes ensuring the safety and soundness of all state-chartered financial institutions and protecting the customers of financial institutions operating in Utah.