AGENCY: Department of Human Services (Utah). Office of Recovery Services
TITLE: Internal revenue service certification list
ARRANGEMENT: Alphabetical by obligor's name
DESCRIPTION: This record series is a list of cases certified for the offset of federal tax refunds against support arrearages. If the debt has been paid, the obligor receives the balance of the initial refund.
The Internal Revenue Service magnetic tapes are received once a month. Checks are sent by electronic transfer. The Internal Revenue Service may come back at anytime and recapture the payments.
Magnetic tapes are returned to the Internal Revenue Services after all the information has been retrieved.
Retain for 7 year(s) after resolution of issue
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
Paper: Retain in Office for 2 years after date of refund and then transfer to State Records Center. Retain in State Records Center for 5 years and then destroy.
Exempt. Internal Revenue Code, section 7213.
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