AGENCY: Utah State Tax Commission. Taxpayer Services Division

SERIES: 9380
TITLE: Bankruptcy case files
DATES: 1986-
ARRANGEMENT: Chronological, thereunder alphabetical by taxpayer name

DESCRIPTION: These case files are used by the Tax Commission as a research tool to verify taxpayer compliance. They record names of individuals who owe business or income taxes and are filing for bankruptcy. They also contain investigation documents created by the collection division of the Tax Commission. They include agent assignment records, investigation reports, tax liability statements, copies of correspondence, court filings, payment agreements, business records, and tax returns. Informations includes petitioner's name, address, and social security number, tax account number, amount of penalties and interest, and tax period.

RETENTION

Retain for 6 year(s) after case is closed

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 06/1992

FORMAT MANAGEMENT

Paper: Retain in Office until case closes and then microfilm and destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 6 years and then destroy.

Microfilm duplicate: Retain in Office for 6 years and then destroy.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the Tax Commission to retain these case file as a reference tool.

PRIMARY DESIGNATION

Private

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