Utah Code Title 59. Revenue and Taxation § 59-1-1407. Mathematical errors

(a) because of a mathematical error appearing on a return, an amount of tax, fee, or charge in excess of that shown upon the return is due;  and

(b) an assessment of the amount of tax, fee, or charge is or will be made on the basis of what would have been the correct amount of tax, fee, or charge but for the mathematical error.

(a) shall describe the mathematical error;  and

(b) is not considered to be a notice of deficiency.

(a) there is no restriction upon the assessment and collection of an amount of tax, fee, or charge described in Subsection (2);  and

(b) the person described in Subsection (2) does not have a right to: