AGENCY: Utah State Tax Commission. Administration Division

SERIES: 9672
TITLE: Disclosure records
DATES: 1986-
ARRANGEMENT: Alphabetical by taxpayer name

DESCRIPTION: These files contain surveys of taxpayers who have recently been audited. They include contain records of authorized and inadvertent disclosure of tax information to persons, groups, or businesses other than the taxpayer who filed the return. They contain copies of returns, correspondence, investigation notes, telephone numbers, contracts with taxpayer and other involved parties, memos, reports, social security numbers, and account numbers disclosed; name, address, and phone number of person requesting information; and date of request. They also contain legal actions, liabilities, executive decisions, corrective actions, and investigative information.

RETENTION

Retain for 3 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 11/1998

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then destroy.

APPRAISAL

Administrative Legal

This disposition is based on the administrative and legal needs of the Tax Commission. The Internal Revenue Code (74-31d) allows two years for any action to be enforced after the disclosure has been discovered. Therefore after two years no action may be taken.

PRIMARY DESIGNATION

Protected. UCA 63G-2-305 (14) (2008)

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