On Appeal from Final Action of Administrative Agency
Justice Himonas,
opinion of the Court:
INTRODUCTION
¶ 1 This case concerns the decision of the Executive Director of the Utah Department of Environmental Quality (UDEQ) to dismiss a Request for Agency Action filed by Utah Physicians for a Healthy Environment and the Utah Chapter of the Sierra Club, the Petitioners in this action. In their Request for Agency Action, the Petitioners challenged a permit allowing certain changes at Tesoro Refining and Marketing Company’s Salt Lake City Refinery that was approved by the Director of the Utah Division of Air Quality (UDAQ).1 The Petitioners believe that the Director of UDAQ conducted a legally insufficient analysis when he approved Tesoro’s changes at the refinery, and they therefore initiated a permit review adjudicative proceeding. As required by Utah Code section 19-1-301.5(5), the Executive Director appointed an Administrative Law Judge (ALJ) to conduct the permit review adjudicative proceedings. Upon completion of the proceedings, which took place over a nearly two-year period, the ALJ recommended that the Petitioners’ challenge be dismissed. The Executive Director adopted the ALJ’s findings of fact, conclusions of law, and proposed disposition and issued a final order dismissing each of the Petitioners’ arguments. The Peti[150]*150tioners appeal from the Executive Director’s final order.
¶ 2 We dismiss the Petitioners’ appeal. Our appellate jurisdiction is restricted by statute to a 'review of the Executive Director’s final order. Yet the Petitioners altogether failed to address their opening brief and arguments to the final order, opting instead to attack only the sufficiency of the actions of the Director of UDAQ. We would be forsaking our judicial role if we were to seek out errors in the final order on behalf of the Petitioners and to the detriment of the Respondents, which is in essence what the Petitioners are asking us to do. Thus, while the Petitioners’ substantive arguments may have merit, an issue on which we offer no opinion, we are in no position to ferret out the truth because the Petitioners have failed to meet their burden of persuasion on appeal.
¶ 3 The dissent would have us overlook the Petitioners’ briefing failure by “steptping] into the shoes of [the Executive Director] and review[ing] the fact-finder’s decisions ourselves.” The dissent also suggests that the Petitioners have “briefed at least one potentially meritorious claim that UDAQ erred.” There are significant problems with the dissent’s views. First, although we often look at the fact-finder’s decision to determine whether the intermediate appellate body erred, our jurisdiction is statutorily bound to a review of the Executive Director’s decision, which the Petitioners failed to address. The failure to address the Executive Director’s decision constitutes inadequate briefing. Second, the Petitioners have failed to show that one of their claims—namely, that UDAQ’s “best available control technology” analysis was legally inadequate—is a purely legal one, in part because they do not address the Executive Director’s findings of fact and conclusions of law on the issue.
BACKGROUND
¶ 4 In 2011, Tesoro filed a Notice of Intent (NOI) with UDAQ, requesting permission to modify the “Waxy Crude Processing Project” at Tesoro’s Salt Lake City Refinery. As part of this project, Tesoro wished to make changes to several pieces of equipment at the refinery. The equipment in question expels pollutants that are subject to state emissions regulations. In the NOI, Tesoro specified the expected increases in emissions from the refinery attributable to the project and explained the process used to calculate those increased emissions.
¶ 5 Tesoro stated that the increase in emissions for all pollutants but sulfur dioxide (S02) fell below the emission thresholds that trigger the more rigorous New Source Review program standards. Therefore, the majority of the project would be subject only to UDAQ’s minor source permitting program. For S02, Tesoro had to undertake an analysis to determine whether the total net emissions of S02 would be greater than the allowable Prevention of Significant Deterioration emission rate and thus trigger the stricter New Source Review program standards. In the NOI, Tesoro indicated that it would install a piece of equipment at its refinery to reduce S02 emissions. Because of that reduction, Tesoro determined that the net emissions of S02 would be low enough not to trigger the New Source Review standards. As a result, all the changes to the refinery would be subject only to UDAQ’s minor source permitting program rather than to the stricter New Source Review program.
¶ 6 Tesoro also had to determine whether its pollution control technology for the refinery’s emissions was at least the best available control technology (BACT).2 For its BACT determination, Tesoro used a BACT analysis from 2007 that UDAQ had approved for the refinery. Tesoro determined that the technology at the refinery conformed to BACT requirements. It also concluded that its project was not subject to the Environmental Protection Agency’s new regulations under Subpart Ja of the New Source Performance Standards.
¶ 7 UDAQ reviewed Tesoro’s NOI and issued a Source Plan Review and an Intent to [151]*151Approve for the project, As required by statute, UDAQ released the NOI, Source Plan Review, and Intent to Approve for a public comment period, The Petitioners filed comments during this period, expressing concern about the legal sufficiency of Tesoro’s and UDAQ’s analyses regarding the project. After reviewing the comments, UDAQ requested that Tesoro provide additional information, including more BACT analysis. Tesoro complied with this request by filing supplemental information responding to UDAQ’s concerns on. July 25, 2012. After reviewing all the materials, UDAQ approved Tesoro’s project on September 13, 2012. Subsequently, on October 15, 2012, the Petitioners filed a Request for Agency Action to initiate a permit review adjudicative proceeding for the Teso-ro project.3
¶ 8 On February 15, 2013, the Executive Director appointed an ALJ to preside over the permit review adjudicative proceeding and to issue a recommendation about what, if any, action should be taken by the Executive Director regarding the permit. The ALJ gave the Petitioners additional time and permission to supplement the record because Tesoro’s July 25, 2012 supplement was filed after the public comment period had closed. The Petitioners elected not to supplement the record. In addition to the briefing for the permit review adjudicative proceedings, the parties filed a number of written motions and responses relating to the proceedings, totaling hundreds of pages. After the parties briefed the case, the ALJ heard oral argument for several hours on February 26, 2014.
¶ 9 Once the permit review adjudicative proceedings concluded, the ALJ issued a proposed dispositive action on September 9, 2014. In that proposed dispositive action, the ALJ .wrote extensively regarding the Petitioners’ failure to preserve arguments and to marshal the evidence.4 He also wrote about the Petitioners’ failure to meet their burden of persuasion on the merits. The ALJ held that seven of the Petitioners’ arguments in the Request for Agency Action were waived or otherwise failed on the merits because of the Petitioners’ failure to address them in the briefing. The ALJ also found that the Petitioners “failed to carry their burden to overcome UDAQ’s BACT determination.” The Petitioners had the burden to identify an available control technology that UDAQ did not consider in its BACT analysis or to identify a specific emission limitation associated with any control technology, but the ALJ determined that the Petitioners failed to do [152]*152either. The Petitioners argued that the ALJ should infer that UDAQ’s BACT analysis was insufficient because it maintained the status quo of emissions at the refinery, but the ALJ found that the argument was not tied to the specific facts of the case. Instead, the Petitioners relied on a single footnote in their brief consisting of a string of record citations, which the ALJ concluded was wholly insufficient to meet their burden. The ALJ also found that “UDAQ in fact reviewed Te-soro’s July 25, 2012 letter” and that it adopted Tesoro’s BACT analysis. The reasonable inference from this fact, according to the ALJ, was that “UDAQ was satisfied with Tesoro’s BACT analysis” that included the July 25 supplement.
¶ 10 The ALJ further concluded that the Petitioners failed to meet their burden to marshal the evidence. Based on this finding, the ALJ recommended that eleven of their remaining sixteen arguments be dismissed. For three of the remaining five arguments, the ALJ concluded that the Petitioners had failed to adequately preserve their arguments. Despite the Petitioners’ failure to preserve their arguments or meet their burden, the ALJ still addressed the merits of most of the arguments, concluding that the arguments failed on their merits as well.
¶ 11 Because the ALJ concluded that the Petitioners had failed to meet their burden, he recommended that the Executive Director dismiss their Request for Agency Action. On November 17, 2014, the Executive Director issued a final order incorporating the ALJ’s findings of fact and conclusions of law and adopting the ALJ’s recommendation of dismissal. The Petitioners subsequently .filed a petition for review of that decision with the Utah Court of Appeals on December 15, 2014. The court of appeals then certified the case to this court. We have jurisdiction over the appeal pursuant to Utah Code sections 63G-4-403 and 78A-3-102(3)(b).
STANDARDS OF REVIEW
¶ 12 Our authority to review final agency adjudications is set forth in part 4 of the Administrative Procedures Act. Utah Code § 630-4-403. Pursuant to that Act, we may grant relief if we determine “that a person seeking judicial review has been substantially prejudiced” (1) by “the agency ... erroneously interpret[ing] or applying] the law”; (2) by “agency action [that] is based upon a determination of fact, made or implied by the agency, that is not supported by substantial evidence when viewed in light of the whole record before the court”; or (3)‘by “agency action [that] is: (i) an abuse of the discretion delegated to the agency by statute[,] (ii) contrary to a rule of the agency[,] ... or (iv) otherwise arbitrary or capricious.” Id. § 63G-4-403(4)(d), (g), (h). Wé bear in mind, however, that UDEQ, by statute, “has been granted substantial discretion to interpret its governing statutes and rules.” Id. § 19—1— 301.5(14)(c)(i) (2014).5 Also, we are required to “uphold all factual, technical, and scientific [UDEQ] determinations that are supported by substantial evidence viewed in light of the record as a whole.” Id. § 19—1—301.5(14)(c)(ii) (2014).
¶ 13 In this case, the burden of persuading us that these standards have been met falls squarely on the Petitioners. As explained below, the Petitioners have failed to meet this burden on appeal.
ANALYSIS
¶ 14 The first problem with the Petitioners’ challenge to the Executive Director’s final order is the manner in which the Petitioners chose to brief this matter. Both UDEQ and Tesoro call our attention to the fact that the Petitioners, in their opening brief, “fail[ ] to rebut any finding or conclusion in the [Executive Director’s] [flinal [o]r-der.” The Petitioners instead attack the actions of the Director of UDAQ, claiming that the Director’s BACT analysis was legally insufficient. As a result of the Petitioners’ failure to address the Executive Director’s final order in their opening brief, UDEQ and Tesoro claim that the Petitioners “cannot [153]*153meet [their] burden on appeal and [that] this [c]ourt should affirm the [Executive Director’s] [flinal [o]rder” or “dismiss [the] Petitioners’ appeal.”6
¶ 15 In addition, UDEQ and Tesoro both move to strike large portions of the Petitioners’ reply brief that address the Executive Director’s final order because they violate rule 24(c) of the Utah Rules of Appellate Procedure. Specifically, UDEQ and Tesoro claim that the Petitioners’ reply brief violates rule 24(c) because it “raise[s] new issues and attempt[s] to cure legal deficiencies in [its] [o]pening [b]rief” by addressing its arguments to the Executive Director’s final order. The Petitioners counter that they are merely responding to new matters set forth, in UDEQ’s and Tesoro’s reply briefs, that the issues are jurisdictional and may be raised at any time, and that the arguments are merely a “recharacterization of the issues ... set[ ] forth in [their] [o]pening [b]rief.” The Petitioners thus claim that we may appropriately consider all of the arguments contained in their reply brief.
¶ 16 We hold that the Petitioners’ failure to appropriately address their opening brief and arguments to the Executive Director’s final order is fatal to them claim. Because the Petitioners failed to address the Executive Director’s final order and its incorporation of the ALJ’s findings, choosing instead to attack the Director’s actions, the Petitioners failed to meet their burden of persuasion on appeal. Ignoring this failure would, among other problems, require the court to comb through the record to ascertain whether an argument or a piece of evidence was presented to the ALJ, which would turn the court into the Petitioners’ advocate and deprive UDEQ and Tesoro of a fair appeal. In addition, the attempt to address portions of the Executive Director’s final order for the first time in the Petitioners’ reply brief is improper and prohibited. Therefore, we grant Tesoro’s and UDEQ’s motions to strike portions of the Petitioners’ reply brief. Furthermore, as a consequence of the Petitioners’ briefing failures, we do not reach the merits of the Petitioners’ arguments, and we dismiss the appeal.
A. The Petitioners Failed to Properly Challenge the Executive Director’s Final Order in Their Opening Brief and Thus Failed to Meet Their Burden of Persuasion on Appeal
¶ 17 Under Utah Code section 19—1—301.5(14)(a) (2014), “[a] party may seek judicial review ... of a dispositive action in a permit review adjudicative proceeding, in accordance with Section! ] ... 63G-4-403.” “Dispositive action” is defined in the statute as. “a final agency action that: (i) the executive director takes as part of a permit review adjudicative proceeding; and (ii) is subject to judicial review, .in accordance with Subsection (14).” Utah Code § 19-1-301.5(1)(a) (2014) (emphasis added). To succeed on appeal, the Petitioners must take issue with and demonstrate error in a final agency action under the standards of review set forth above. And they must do so in their opening brief. See Allen v. Friel, 2008 UT 56, ¶ 8, 194 P.3d 903 (“It is well settled that ‘issues raised by an appellant in the reply brief that were not presented in the opening brief are considered waived and will not be considered by the appellate court.’ ”) (citation omitted); see also infra ¶¶ 21-24.
¶ 18 Here, the Petitioners mention the Executive Director's final order in their opening brief only once, as part of their assertion that the “[f]inal [o]rder is owed no deference.”7 In their opening brief, the Peti[154]*154tioners instead argue that this court should “undertake an independent evaluation of the Director’s permitting decision. based on the administrative record.” The Petitioners technically appealed the Executive Director’s final order, but that technical compliance is not enough. The Petitioners must actually address the alleged errors in the Executive Director’s final order in their opening brief. Section 63G-4-403 authorizes us to review only ajfinal agency action—in this case, the Executive Director's final order. By failing to address the final order in their opening brief, the Petitioners made a review of the final order impossible:
In an instance where the court has appellate jurisdiction, an appellant must allege the lower court committed an error that the appellate court should correct. If an appellant does not challenge a final order of the lower court on appeal, that decision will be placed beyond the reach of further review. If an appellant fails to allege specific errors of the lower court, the appellate could; will not seek out errors in the lower court’s decision. In general, if a defendant has not raised an issue on appeal, [an appellate court] may not consider the issue sua sponte.
Allen, 2008 UT 56, ¶ 7, 194 P.3d 903 (alteration in original) (citation omitted) (internal quotation marks omitted).8
¶ 19 We will not seek out errors in the Executive Director's final order, which was the Petitioners’ burden on appeal, when the Petitioners have failed to properly and adequately do so. The Petitionei’s were required to support their contention that we should overturn the Executive Director's decision to dismiss their challenge to the Director of UDAQ’s approval of the Tesoro project. As part of their burden of persuasion, the Petitioners were required, in their opening brief, to indicate the specific parts of the Executive Director’s final order they believed were ineoirect and present suppoi^ing evidence. They completely failed to do so, and an appellant may not thereby “dump the burden of argument and research” on the appellate court. State v. Green, 2004 UT 76, ¶ 13, 99 P.3d 820 (internal quotation marks omitted).
¶ 20 Furthermore, a party fails to marshal at its own peril. See State v. Nielsen, 2014 UT 10, ¶ 41, 326 P.3d 645 (reaffirming “the traditional principle of marshaling as a natural extension of an appellant’s burden of persuasion”). While we recently rejected the concept that a “technical deficiency in marshaling” would result in a “default,” we reiterated that without marshaling, a party “will almost certainly fail to carry its burden of persuasion on appeal.” Id. ¶¶ 41-42; see also State v. Roberts, 2015 UT 24, ¶ 18, 345 P.3d 1226 (stating that “like the marshaling requirement ... our adequate briefing requirement is not a 'hard-and-fast default notion,’ ” but that “appellants who fail to follow [the briefing] requirements will likely fail to per[155]*155suade the court of the validity of their position”) (internal quotation marks omitted). The marshaling requirement we discuss here was a “natural extension of [the Petitioners’] burden of persuasion,” and without it they cannot hope to convince us that the Executive Director’s final order was faulty. Roberts, 2015 UT 24, ¶ 18, 345 P.3d 1226 (internal quotation marks omitted). Thus, we hold that the failure of the Petitioners to marshal the evidence in support of their arguments in their opening brief represents “a necessary component of our evaluation of the case.” Id. (internal quotation marks omitted). The Petitioners failed to meet this burden because they did not address their opening brief to the Executive Director’s final order.
¶ 21 The dissent suggests that the Petitioners were not on “notice that [their] appeal would not be resolved on the merits” because we do not cite rule 24 of the Utah Rules of Appellate Procedure for the proposition that the Petitioners were required to address their opening brief to the Executive Director’s final order. Infra ¶ 59. We need not rely on rule 24 to put the Petitioners on notice of their duty to address the intermediate appellate decision, because “[w]e have long held that we have discretion to not address an inadequately briefed argument.” Angel Inv’rs, LLC v. Garrity, 2009 UT 40, ¶ 35, 216 P.3d 944.9 And contrary to the dissent’s assertion, this is not the first time we have refused to consider briefing that fails to grapple with an intermediate appellate body’s decision.10
¶ 22 In Butterfield v. Okubo, we chided the appellants, whose brief had only a “sole complaint about the court of appeals’ decision” [156]*156and mostly “attacked] the actions of the district court.” 831 P.2d 97, 101 n.2 (Utah 1992). After lamenting the occasions where “the briefs filed with this court appear to be only copies of those originally filed with the court of appeals,” we reiterated the scope of our jurisdiction in no uncertain terms: “[T]he briefs of the parties should address the decision of the court of appeals, not the decision of the trial court. To restate the matter: We do not grant certiorari to review de novo the trial court’s decision.” Id. But in Butterfield, unlike in the ease at hand, the appeal did not warrant dismissal because the appellants did raise one argument of error from the court of appeals, so we properly addressed only that issue on appeal. Id. at 101.
¶ 23 A similar issue arose in Allen v. Utah Department of Health, Division of Health Care Financing, 850 P.2d 1267 (Utah 1993). In Allen, the petitioner had appealed a final agency decision by the Utah Department of Health, Division of Health Care Financing to the court of appeals, which ruled against him, and then appealed to this court. Id. at 1268. In his statement of issues on appeal to us, the petitioner “attack[ed] [the department’s] actions” as well as the actions of the court of appeals. Id. at 1269 n.4. But the petitioner’s error in Allen was not fatal, because he specifically addressed the reasoning of the court of appeals in his brief. We reiterated that we would address the issues regarding the decision of the intermediate court but not review the fact-finding body’s decision de novo. Id. We therefore appropriately addressed only the petitioner’s arguments directed toward the court of appeals’ decision.
¶ 24 The Petitioners in this case have no such saving grace because they have failed to address the intermediate decision in any part of their argument. They have not raised even a “sole complaint” about, the intermediate decision. And we will not exceed the bounds of our jurisdictional authority to do so for them.
¶ 25 Nevertheless, the dissent argues that we should reach the merits to answer the question of whether UDAQ’s BACT analysis was legally inadequate. The dissent views this as a question of “legal adequacy of the analysis employed by UDAQ, not the absence of evidence to support its conclusions.” Infra ¶ 57. However, the Petitioners have not met their burden to support that conclusion. Instead, the argument here is factual.
¶ 26 The Petitioners first claim that the BACT analysis was legally inadequate based on assertions for which they fail to provide factual support. Specifically, the Petitioners assert that UDAQ did not include the July 25 supplement in its analysis and that the BACT analysis used by UDAQ was too old to be sufficient. This unsupported factual assertion is directly contradicted by the Executive Director’s finding that “UDAQ intended to adopt, and did adopt, as its own analysis, [the July 25 supplement],” a finding that the Petitioners completely ignore in their opening brief.11 The ALJ also noted that UDAQ approved the project only after receiving the July 25 supplement and that it properly included the additional information from the supplement. This finding by the ALJ likewise directly contradicts the Petitioners’ legal assertions, yet it also goes unmentioned in the Petitioners’ brief. The Petitioners’ brief is silent as to any argument about why the Executive Director erred in finding that the Petitioners did not provide sufficient evidence, as well as to what level of scrutiny should apply to the Executive Director’s findings of fact and conclusions of law. This leaves the Petitioners’ opening brief woefully inadequate.
¶ 27 The Petitioners’ second argument regarding legal inadequacy also fails for lack of support. The Petitioners claim that the analysis based on the 2006 BACT emissions limitations was “on its face ... improper” but justify this claim with only guesswork, stating that “there is insufficient evidence ... to determine just how out of [157]*157date the 2006 analysis is.” A party may not “support” its claim that an argument is one of legal sufficiency simply by ignoring evidence or an AL J finding to the contrary. The Petitioners may have intended to make a legal argument about the sufficiency of the BACT analysis, but instead they made only legal conclusions. Not surprisingly, we are far from the first court to require that parties adequately brief issues on appeal. See, e.g., Thummel v. King, 570 S.W.2d 679, 686 (Mo. 1978) (en banc) (refusing to consider an argument where the party “[did] not state [in the briefing where] and why the trial court erred”). We share the same concern as the Missouri Supreme Court in Thummel:
When counsel fail in their duty by filing briefs which are not in conformity with the applicable rules and do not sufficiently advise the court of the contentions asserted and the merit thereof, the court is left with the dilemma of deciding that ease (and possibly establishing precedent for future cases) on the basis of inadequate briefing and advocacy or undertaking additional research and briefing to supply the deficiency. Courts should not be asked or expected to assume such a role. In addition to being inherently unfair to the other party to the appeal, it is unfair to parties in other cases awaiting disposition because it takes from them appellate time and resources which should be devoted to expeditious resolution of them appeals.
Id. If we were to ignore the Petitioners’ error and supplement the Petitioners’ inadequate brief with our own research and arguments, we would be abandoning our proper judicial function. This concern about proper judicial function is one of the reasons why a party “may [not] dump the burden of argument and research” on the appellate court. Green, 2004 UT 76, ¶ 13, 99 P.3d 820 (internal quotation marks omitted).
B. The Attempts by the Petitioners to Cure the Deficiency in Their Opening Brief by Addressing Portions of the Executive Director’s Final Order in Their Reply Brief and by Claiming the Deficiency Was “Harmless Error” Are Unavailing
¶ 28 The attempts by the Petitioners to overcome the error in their opening brief are unsuccessful. First, the Petitioners try to address portions of the Executive Director’s final order in their reply brief. Second, they attempt to overcome their briefing error at oral argument by insinuating that their opening briefs deficiency was “harmless error.”
¶ 29 The Petitioners first try to address portions of the final order in their reply brief, claiming that they are allowed to do so for three reasons: (1) they are merely responding to new matters set forth in UDEQ’s and Tesoro’s reply briefs, (2) the issues are jurisdictional and may be raised at any time, and (3) the arguments are merely a “recharacterization of the issues ... set[ ] forth in [their] [o]pening [b]rief.” Each of these contentions, however, is incorrect.
¶ 30 The first contention fails because Te-soro and UDEQ’s pointing out that the Petitioners failed to address the Executive Director’s final order in their opening brief is not a “new matter” under rule 24(c) of the Utah Rules of Appellate Procedure. See State v. Kruger, 2000 UT 60, ¶ 21, 6 P.3d 1116. Therefore, the fact that Tesoro and UDEQ highlighted that inadequacy does not entitle the Petitioners to address the Executive Director’s final order1 in their reply brief. See id. Furthermore, given our previous pronouncement that “[a]ppellees who rely solely on inadequate briefing arguments ... assume a considerable risk of defaulting on appeal” and the Petitioners’ complete failure to challenge the Executive Director’s filial order in their opening brief, UDEQ and Te-soro were forced in their responsive briefs to address the multiple grounds upon which the Executive Director rejected the Petitioners’ claims in the final order. Roberts, 2015 UT 24, ¶ 19, 345 P.3d 1226. Had they not done so, UDEQ and Tesoro would have risked “that we would disagree with [their] assessment of the adequacy of [the Petitioners’] briefing and thereby forfeit [their] chance-to respond to the merits of [the Petitioners’] claims.” Id. ¶ 20. Therefore, we will neither fault UDEQ or Tesoro for complying with their briefing obligations nor reward the Petitioners for their failure to comply with their briefing obligations, by considering the Petitioners’ arguments in their reply brief that [158]*158deal with the Executive Director’s final order for the first time on appeal. To hold otherwise would turn the briefing process on its head.
¶ 31 The Petitioners’ second contention, characterizing the issue as one of “subject matter jurisdiction,” is also erroneous. In their responsive briefs, Tesoro and UDEQ did not claim that this court lacked subject matter jurisdiction over the Petitioners’ appeal. Instead, they argued that the Petitioners had failed to meet their burden on appeal by failing to address their opening brief to the Executive Director’s final order. Therefore, the Petitioners’ contention that the issues are jurisdictional is based on a false premise and is incorrect.
¶ 32 Finally, the attempt by the Petitioners to address the Executive Director’s actions for the first time in their reply brief is not a mere “recharacterization of the issues ... set[ ] forth in [their] [opening [b]rief,” This oversight is not merely a matter of word choice. The Petitioners’ opening brief addresses only the Director’s actions; the Executive Director’s final order is merely mentioned once. The Director’s actions were litigated before the ALJ, and now, on appeal, we are to consider the Executive Director’s final order, which incorporated the findings of the ALJ. This court does not “go back” to before the final order and before the ALJ’s findings and conclusion and reconsider the actions of the Director, see supra ¶ 18 n.7; rather, we concern ourselves with what errors, if any, the Executive Director made in the final order.12 We cannot determine whether there are errors in that final order based on the Petitioners’ opening brief because it altogether fails to address the final order except for stating that the “[f]inal [o]r-der is owed no deference.” Therefore, the attempts by the Petitioners to address the Executive Director’s final order in their reply brief “were not presented in the opening brief [and] are considered waived and will not be considered by [this court].” Allen, 2008 UT 56, ¶ 8, 194 P.3d 903 (internal quotation marks omitted).
[159]*159¶ 33 For these reasons, we conclude that UDEQ’s and Tesoro’s motions to strike portions of the Petitioners’ reply brief are well taken and grant the motions to strike the sections that address the Executive Director’s final order for the first time. Those sections include Parts II.A, II.B, III.E, III.F, III.G, III.H, IV.B, V, and VI. We determine that the remaining sections Tesoro moved to strike are rendered moot, and thus we do not address them.
¶ 34 After them attempt to overcome their briefing error by addressing the final order in their reply brief, the Petitioners made a second attempt to overcome them briefing error, this time by insinuating at oral argument that their opening briefs deficiency was “harmless error.” At oral argument, the Petitioners insisted that even if they did not address the Executive Director’s final order in their opening brief, they met their burden by showing that the Director’s actions were invalid, arguing that “any decision upholding an invalid decision must be invalid.” But the Petitioners’ error was not “harmless.”13
¶ 35 Before the appeal reached this court, the Director of UDAQ issued an approval order for the Tesoro project, and that decision was subject to nearly two years of litigation, which involved over 350 pages of briefing and several hours of oral argument and resulted in a 4,500-page record. Based on these proceedings, the ALJ issued a 102-page recommendation, which was incorporated into the Executive Director’s final order. Tesoro has a valid concern that all of this previous litigation would be rendered meaningless if the Petitioners were permitted to “go back” and argue over the Director’s initial actions regarding the permitting decision. Those issues have already been litigated before the ALJ. The question on appeal is what errors, if any, the Executive Director made in the final order, which incorporated the ALJ’s findings. The Petitioners may not merely ignore all the previous litigation on the basis of its assertion that the Executive [160]*160Director’s “[f]inal [o]rder is owed no deference.” As Tesoro indicated, UDEQ and Teso-ro were “entitled” to be presented with the specific arguments that the Petitioners believed were incorrect from the ALJ’s findings as incorporated into the Executive Director's final order. In fact, this was exactly what the Petitioners’ burden was on appeal. Tesoro correctly observed that “[a]ll of the legal and factual findings upon which the Executive Director relied to reject [the] Petitioners’ claims were clearly stated in the [f]inal [o]r-der. If [the] Petitioners wanted to challenge those findings, it was fundamentally incumbent upon [the] Petitioners to identify those findings and argue how those findings were in error[ ] in their [o]pening [b]rief.”
¶ 36 By failing to engage with the Executive Director’s incorporation of the ALJ’s findings, the Petitioners fail to meet their burden of persuasion because there is no way for us to determine what the alleged errors of the final order are when those errors have not, in fact, been alleged, and absent such errors we cannot rule in the Petitioners’ favor.14 Instead, the court is left to wonder what issue the Petitioners may have had with the ALJ’s findings as incorporated by the Executive Director’s final order. We agree with UDEQ and Tesoro that the Petitioners cannot meet their burden of persuasion on appeal by addressing the Director’s actions rather than the Executive Director’s final order.
¶ 37 In addition, the court cannot overlook the Petitioners’ failure because this would require the court to review the entire record, see what arguments were made in the Petitioners’ opening brief, ensure that the same arguments were made before the ALJ, and ensure that the same evidence was shown to the ALJ. Not only would this be a major disadvantage to the Respondents, who would have no idea what findings the court is reviewing, but as stated above, the Petitioners “may [not] dump the burden of argument and research” on the appellate court. Green, 2004 UT 76, ¶ 13, 99 P.3d 820 (internal quotation marks omitted).
¶ 38 Therefore, the Petitioners’ “harmless error” argument also must fail because the Petitioners’ failure to engage with the ALJ’s findings as incorporated by the Executive Director’s final order is a complete failure to meet their burden of persuasion. The Director’s actions were beyond the reach of direct review once the proceedings before the ALJ concluded and the Executive Director issued her final order. Instead, the Petitioners’ burden was to engage with the ALJ’s findings as incorporated in that final order and direct the court to the errors, if any, therein. Absent such an exercise by the Petitioners, this court is forced to dismiss their appeal because it cannot seek out such errors on the Petitioners’ behalf.
CONCLUSION
¶ 39 Because the Petitioners did not address alleged deficiencies in the Executive Director’s final order in them opening brief, choosing instead to attack the actions of the Director, they failed to meet them burden of persuasion on appeal. The Petitioners may not address the Executive Director’s final order in their reply brief for the first time, and the failure to address that final order was not “harmless error.” Thus, we dismiss the Petitioners’ appeal. In so doing, we emphasize that we are not considering the merits of the Petitioners’ arguments and that nothing in this opinion should be interpreted as affirming or endorsing the actions of UDAQ or UDEQ based on the substance of the arguments made.
Justice John A. Pearce became a member of the Court on December 17, 2016, after oral argument in this matter,' and accordingly did not participate.