AGENCY: Utah State Tax Commission. Administration Division

SERIES: 12830
TITLE: Tax evader and protester files
DATES: 1988-
ARRANGEMENT: Alphabetical by surname

DESCRIPTION: These records document persons or businesses investigated for criminal violation of state tax laws. The information is used by the Tax Commission to investigate these persons or businesses and to take action. Some of the information has been collected from the Internal Revenue Service and/or other federal agencies. Records may include: correspondence, informant reports, compliance activities, investigative notes and reports, investigative leads or referrals, copies of returns, videos about or by the subjects, report sheets or other information supplied by individuals who serve as informants of known or suspected tax protesters or evaders.

RETENTION

Retain for 6 year(s) after case is closed

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 08/2014

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years after court case is closed and then destroy.

APPRAISAL

Administrative Legal

The statute of limitations for these records is 6 years, per Utah Code 59-1-401(12)(f) 2014.¶After a case has been tried successfully or a plea has been negotiated, there are subsequent court hearings to ascertain how the subject is complying with probation and restitution requirements, at which time these records serve as an important resource. These records are also a valuable reference in cases where additional appeals are filed.

PRIMARY DESIGNATION

Protected. Utah Code 63G-2-305 (8) 2014 and Utah Code 63G-2-305(10)(d) 2014

SECONDARY DESIGNATION

Private. Utah Code 63G-2-302(2)(d) 2014

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