AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 1033
TITLE: Federal audit files
DATES: 1972-
ARRANGEMENT: Alphabetical by taxpayer's name.

DESCRIPTION: These files contain federal tax audit report findings and verification of the state tax audits and assessments commenced after the federal government audit has been completed. Includes Internal Revenue Service audit reports, copies of the federal audit and federal tax returns, copies of the state tax returns, state audit papers, correspondence, adjustments forms, tax assessments, and working papers, taxpayers name, address, social security number, income, employer, legal and collection data.

RETENTION

Retain for 10 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 11/1998

FORMAT MANAGEMENT

Paper: Retain in Office for 10 years and then destroy.

Microfilm master: Retain in State Records Center for 10 years and then destroy.

Microfilm duplicate: Retain in Office for 10 years and then destroy.

APPRAISAL

Administrative Fiscal Legal

This file of records is governed by UCA 59-10-537 (6-9) which states that the amount of any tax imposed by this chapter may be assessed at any time within 6 years after the time the return was filed. This agency has requested to retain records as stated in this schedule.

PRIMARY DESIGNATION

Protected. UCA 63G-2-305 (14) and 59-1-403 (2008)

---