Section R861-1A-40 - Waiver of Requirement to Post Security Prior to Judicial Review Pursuant to Utah Code Ann. Section 59-1-611(1) "Post security" is as defined in Section 59-1-611.(2)(a) A taxpayer that seeks judicial review of a final commission determination of a deficiency may apply for a waiver of the requirement to post security with the commission by:(i) submitting a letter requesting the waiver;(ii) providing financial information requested by the commission; and(iii) providing a copy of the financial information to the attorney general that is representing the commission in the judicial review.(b) The financial information described in Subsection (2)(a) shall be signed by the taxpayer under penalties of perjury.(3) Upon review of the financial information described in Subsection (2), the commission shall: (a) determine whether the taxpayer qualifies for a waiver of the requirement to post security with the commission; or(b) if unable to make the determination under Subsection (3)(a) from the financial information, request additional information from the taxpayer as necessary to make that determination.Utah Admin. Code R861-1A-40