AGENCY: Utah State Tax Commission. Administration Division

SERIES: 15431
TITLE: Internal Revenue Service return and source information records
DATES: 1986-
ARRANGEMENT: Chronological by year thereunder Alphabetical by tax type

DESCRIPTION: Magnetic computer tapes and data sets with contain taxpayer name, address, tax account number/social security number, filing status, exemptions, income, additions or reductions in income, tax liability, partners, amount of liability or refund, tax schedules, amendments, employer and other information as required by federal law relating to tax returns. The information is created by the federal government/IRS and a copy of the information is duplicated and used by the Utah State Tax Commission to compare amounts reported by taxpayers and to ensure income, exemptions, social security numbers, return information, and filing status are consistent with state filings.

RETENTION

Retain for 15 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 08/1996

FORMAT MANAGEMENT

Computer magnetic storage media: Retain in Office for 15 years and then erase.

APPRAISAL

Administrative

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

PRIMARY DESIGNATION

Exempt. UCA 59-10-403(3)(a)(2008), UCA 59-10-536(5)(2008), and IRS6103(d)(2008).

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