AGENCY: Utah State Tax Commission. Technology Management

SERIES: 10399
TITLE: Audit selection system
DATES: 1989-
ARRANGEMENT: Numerical by system type.

DESCRIPTION: These files contain records used for selecting taxpayers for audits. They contain specific tax return information, including copies of returns, and tax payments made by individual taxpayers. The files may also include confidential federal income tax information from the Internal Revenue Service, informant lead information, and other taxpayer records used as evidence supporting the selction of taxpayers for audits. The files may include a description of the audit selection criteria and evaluation ratings and the name of the auditor assigned to the account.

RETENTION

Retain for 3 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 3 years or until administrative need ends and then destroy.

Computer data files: Retain in Office for 3 years or until administrative need ends and then delete.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the agency.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(14) (2008)

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