Director denies GRAMA appeals after finding Tax Commission search reasonable

Director Pearson denied two GRAMA appeals filed by Mr. Valente challenging the Utah State Tax Commission's handling of discovery and requests for prior rulings, finding that the commission conducted a reasonable search and properly classified records as protected.

Mr. Valente told the hearing he had spent several years and made roughly five inquiries (three verbal and two written) seeking discovery‑level materials and internal rulings that would show whether the commission treated him comparably to other requesters. He said the records he sought were not routine audits, judges' papers, or personal effects but documents and decisions that might show the commission's practices.

Counsel identified in the hearing as Mister Lind told the director that discovery and post‑hearing memoranda are governed by the tax commission's administrative rules and that many decisions involve confidential taxpayer information. Lind said the commission posts a searchable, redacted decision database but that full files often contain confidential material protected under the tax confidentiality statute cited in briefing.

Director Pearson asked whether GRAMA may be used alongside administrative appeals and whether resources exist for pro se appellants. Lind replied that GRAMA requests may be made but that discovery disputes and memoranda are decided by administrative law judges under the commission's rules, and that posted decisions are redacted to protect taxpayer information.

After reviewing the parties' arguments and the applicable rules, Pearson said he found the Tax Commission had conducted a reasonable search, that protective classifications were appropriate for records that might disclose audit or confidential taxpayer information, and that the fee waiver issue was not sufficiently raised or justified here. He denied the appeals, said he will issue a written decision within seven business days, and noted Mr. Valente may appeal to district court within 30 calendar days.

The director cautioned that GRAMA remains available in addition to administrative remedies, but emphasized that public entities may assess fees and apply confidentiality provisions when justified.