AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 9956
TITLE: Audit workpapers
DATES: 1980-
ARRANGEMENT: Chronological, thereunder numerical by account number.

DESCRIPTION: These work papers are used by the Tax Commission's auditing division to select, analyze, perform, evaluate, and finalize audits conducted regarding taxpayers' tax returns. They contain forms, worksheets, checklists, signature records, transmittals, projection forms, referral sheets, assessment forms, investigations, adjustment records, case notes, informant leads, actions taken by taxpayers, and other documents created and used by the division to conduct audits. They include the taxpayer's name, address, social security number, account numbers, and salary/income.

Accounts chosen for audit are transferred to their specific tax audit series.

RETENTION

Retain for 15 year(s) or for 0

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 06/1992

FORMAT MANAGEMENT

Paper: Retain in Office for 15 years or until audit and collection has closed and then destroy.

Computer data files: Retain in Office for 15 years or until audit and collection procedures are closed and then erase.

APPRAISAL

Administrative

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(13)_(2008)

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