AGENCY: Utah State Tax Commission. Taxpayer Services Division

SERIES: 17074
TITLE: Tax collections files
DATES: 1980-
ARRANGEMENT: Chronological, thereunder alphabetical by taxpayer name

DESCRIPTION: These are the files of actions taken to collect delinquent income taxes. These files include Warrants for delinquent taxes, Satisfaction of warrants for delinquent taxes, notice of informal hearings of penalty and interest waiver, response to subordination of lien requests, discharge of debtor, agent's contact history, Collection installment agreements, and related correspondence. Information includes the taxpayer's name and address, taxpayer's social security number, type of tax owed, amount of tax, penalty, and interest due, amount and intervals of installment payments, taxpayer's employer, bank, and other source of income or assets, case number, docket number, page and date recorded by the county, county where the warrant was filed, date of the warrant, amount due, tax period involved and the date the lien was released.

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: 03/1987

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years after case has closed or until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in Archives for 15 years and then destroy.

Microfilm duplicate: Retain in Office for 15 years and then destroy.

APPRAISAL

Administrative

The Tax Commission has asked for a six year retention after the case has closed. These files are useful as a research and reference file, and used by the Tax Commission to give a compliance history of the taxpayer. These files are also useful to provide leads as to the taxpayer's location and assets. This retention is the same as other business tax records and returns.

PRIMARY DESIGNATION

Protected

SECONDARY DESIGNATION

Private

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