Form Tc-41 - Fiduciary Income Tax - 2012 Page 11
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
312012 Utah Fiduciary Income Tax
Page 9
that may arise while processing the return. You also
Preparer Penalties
authorize the preparer to:
(UC §59-1-401(11))
•
Give the Tax Commission any missing information
The person who prepares, presents, procures, advises,
from the return,
aids, assists or counsels another on a return, affi davit,
•
Call the Tax Commission for information about the
claim or similar document administered by the Tax Com-
processing of the return or the status of any refund
mission, and who knows or has reason to believe it may
or payment(s), and
understate a tax, fee or charge is subject to both a civil
•
Respond to certain Tax Commission notices about
penalty ($500 per document) and criminal penalty (sec-
math errors, offsets, and return preparation.
ond degree felony with a fi ne from $1,500 to $25,000).
You are not authorizing the preparer to receive any
refund, bind you to anything (including any additional
tax liability), or otherwise represent you before the Tax
Commission. The authorization automatically ends on
the due date for fi ling the entity’s 2013 tax return (without
regard to extensions).
If you want to change the preparer’s authorization,
complete and submit form TC-737, Power of Attorney
and Declaration of Representative. Form TC-737 is
available at tax.utah.gov/forms. If you want to revoke
the authorization before it ends, submit your request
in writing to the Utah State Tax Commission, attention
Taxpayer Services, 210 N 1950 W, SLC, UT 84134.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial