AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17071
TITLE: Claim for reduction or waiver of penalty and interest
DATES: 1981-
ARRANGEMENT: None

DESCRIPTION: These are claims filed by taxpayers to request that penalties or interest charges be waived or reduced. These files include the claim form, correspondence, taxpayer documentation to support the claim, copies of Income Tax Adjustment forms, and report of audit changes. Information includes the name and address of the taxpayer, the taxpayer's social security number, the date the liability was assessed, the period of the return, the date the tax was paid, the amount of tax, interest, and penalty requested by the taxpayer, the amounts recommended by the auditor, and the amount waived, the taxpayer's reasons for the request, a history of the account, the recommendation by the division, the commission's action, and the authorized signature.

RETENTION

Retain for 3 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 03/1987

FORMAT MANAGEMENT

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

APPRAISAL

Administrative

UCA 59-10-536 sets assessment and claim period at 3 year, except in cases of non-filing or fraud.

PRIMARY DESIGNATION

Private. UCA_63G-2-302_(2)_(2008) and R_861-1-12A_(1c)(11)_(1991)

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