AGENCY: Utah State Tax Commission. Division of Operations. Central Services
SERIES: 17019
TITLE: Individual income tax returns exceptions
DATES: 1985-1988.
ARRANGEMENT: Chronological
DESCRIPTION: These are individual income tax returns which are separated because an error was made on the return. The separation allows the commission to correct the error as quickly as possible. These records include batch header card, Utah amended individual income tax return, Nonresident or part year resident individual income tax return, Utah resident short form individual income tax return, Utah resident long form individual income tax return, Income tax adjustment form, and copies of the taxpayer's federal income tax return. The information includes the taxpayer's and spouse's name, address, social security numbers, occupation, filing status, marriage status, number of dependents, political party donation, income, source of income, gross and adjusted income, and tax liability; the batch number; document count; routing of the batch; type of transaction; amount of increase or decrease of assessment and remittance; and the amount of payment made.
This record series is no longer being used as of the end of tax year 1988. See record series 1086, Individual income tax returns.
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 12/1990
FORMAT MANAGEMENT
Paper: Retain in Office for 10 years or until microfilmed and then destroy provided microfilm has passed inspection.
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 Legal
The Tax Commission has requested a retention of ten years to comply with other limitations and to conform with Internal Revenue Service practices concerning; prosecution, collection and enforcement. This retention period allows the Tax Commission to document an individuals filing pattern, commence an audit after the Internal Revenue Service has finished their audit, and institute collection procedures against non-filers within accepted time frames. The Internal Revenue Service - Internal Revenue Code section 6501(h), 6511 (a), (d) and 6531 set the audit period at three years, prosecution for fraud and misfiling at six years and action for non-filing at ten years. There is no limitation on evasion, although they rarely will take action after ten years.
PRIMARY DESIGNATION
Private