Skip to content
ChatProjectCodes

Part I. Administrative and General Records

0625 Publ 5682 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Part II. Investigative Program Records Part III. Electronic Information Systems Part IV. National Criminal Investigation Training Academy (NCITA) Training Records

The records disposition authorizations in this Schedule are based upon administrative determinations of the Internal Revenue Service; Congressional authority contained in House Reports 443 (86th Congress, 1 st Session), 1895 (88th Congress, 2nd Session), 1420 (89th Congress, 2nd Session); and disposal authorities granted by the Archivist of the United States.

RCS updates include the removal of Item 50 for the Criminal Investigation Case Management and Time Reporting System (CMTRS). CMTRS has been retired and all data is eligible for destruction. The Public Information Officers (PIOneer) Database, Item 75, terminated in December 2017. This item/this system will stay in this Schedule through at least 2022, when legacy records needs will be assessed for meeting final disposition requirements. Changes to this RCS also include notice of pending disposition approval for Item 51 for Confidential Source Files, and disposition approval for Item 77 for the _Criminal Investigation_ Management Information System (CIMIS), and the AtHoc Alert Notification System under Item 78.

Previously approved disposition authorities for system inputs, outputs and documentation have been updated to reflect coverage under new General Records Schedule (GRS) authorities and numbering scheme. For any (temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems, for some systems “Item E”) must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

ITEM NO DESCRIPTION OF RECORDS

PART 1. ADMINISTRATIVE AND GENERAL RECORDS
**1 **
Correspondence Files(excluding records covered by Items 2 below)_. _Memoranda,
teletypes, etc., pertaining to the administrative, housekeeping, or facilitative
functions relating to the over-all administration and operation of an individual office.
(Job No. DAA-0058-2014-0004-0001)
**AUTHORIZED DISPOSITION **
Destroyafter 1 year.
**2 **
**General Correspondence Files.**Correspondence (not covered elsewhere in this
Schedule) with the National Office, Area offices, or subordinate field offices
concerning program activities involving policy, procedures, decisions, etc., not made
a part of a specific case.

Back to Table of Contents 542

Records Control Schedules – 30 Criminal Investigation

ITEM NO DESCRIPTION OF RECORDS

(A) Area Office. (Job No. DAA-0058-2014-0004-0002)
**AUTHORIZED DISPOSITION **
Destroyafter 3 years.
(B) Field Office. (Job No. DAA-0058-2014-0004-0003)
**AUTHORIZED DISPOSITION **
Destroyafter 3 years.
**3 **
**Reports.**Copies of recurring narrative, statistical, progress and production reports,
the originals of which are submitted to higher level offices.
(A) Area Office. (Job No. DAA-0058-2014-0004-0004)
**AUTHORIZED DISPOSITION **
Destroyafter 3 years.
(B) Field Office. (Job No. DAA-0058-2014-0004-0005)
**AUTHORIZED DISPOSITION **
Destroyafter 3 years.
**4 **
**Internal Control Records.**Forms and other records (not covered elsewhere in this
Schedule) developed to control internal operations. Included are special agents’
sign-out registers, transmittals of informants’ communications, and stenographers’
notebooks (but NOT those included in investigative files). (Job No. DAA-0058-2014-
0004-0006)
**AUTHORIZED DISPOSITION **
Destroyafter 1 year or when no longer needed in current operations, whichever is
earlier.
**5 **
**Issuance File.**Copies of internal management documents, i.e., IR-Manual material,
etc., issued by the National Office, Area Offices, and field offices, and are retained
solely for reference purposes.
**AUTHORIZED DISPOSITION **
Destroywhen obsolete or superseded.
**6 **
**Criminal Investigation Career Program.**Questionnaires submitted by Criminal
Investigation technical personnel and ratings made by management officials to carry
out the career program. (Job No. DAA-0058-2014-0004-0007)
**AUTHORIZED DISPOSITION **
Destroyafter 2 years or when no longer needed for use in the career program,
whichever is earlier.
**7 **
**Case Analysis Reports.**Reports submitted by supervisory officials for use by
Criminal Investigation managers in workload measurement and financial planning.
(Job No. DAA-0058-2014-0004-0008)
**AUTHORIZED DISPOSITION **
Destroyafter 2 years.

Back to Table of Contents 543

Records Control Schedules – 30 Criminal Investigation

ITEM NO DESCRIPTION OF RECORDS

**8 **
**Documents of Cashiers for Investigative Purposes.**Imprest fund records
consisting of cashiers’ documents supporting confidential expenditures for
investigative purposes. They are maintained in Area Offices by a Criminal
Investigation Regional Analyst and in field offices by the Chief. (Job No. DAA-0058-
2014-0004-0009)
**AUTHORIZED DISPOSITION **
Destroy10 years, 3 months after period covered by account.
**9 **
**Internal Audit Reports (regional and field offices).**Internal Audit Reports and
related workpapers and correspondence, including reports on surveys, special
studies, and investigations conducted jointly with other organizations.
(A) Record Copy. (Job No. DAA-0058-2014-0004-0010)
**AUTHORIZED DISPOSITION **
Destroy3 years after date of report.
(B) All other copies. (Job No. DAA-0058-2014-0004-0011)
**AUTHORIZED DISPOSITION **
Destroyafter 3 years or when no longer needed in current operations, whichever is
earlier.
10
**Travelers Vouchers.**Memorandum copies (SF 1012A or equivalent) of travel
vouchers prepared by Criminal Investigation personnel incurring reimbursable
expenses. Copies are filed in originating offices for administrative control purposes.
(Job No. DAA-0058-2014-0004-0012)
**AUTHORIZED DISPOSITION **
Destroyafter 1 year.
11
**Special Investigative Equipment Custody and Control Records.**Forms 1930,
Custody Receipt for Government Property, or equivalent and related documents
used to identify and record facts about the issuance of special investigative
equipment, including the date it was issued to a Criminal Investigator and the date it
was returned. Records of this equipment (i.e., equipment that can be used in the
surreptitious interception of communications) are maintained in area and field offices
where the equipment is stored. (Job No. DAA-0058-2014-0004-0013)
**AUTHORIZED DISPOSITION **
Destroyafter 3 years.
12
**Inventory of Special and Accountable Investigative Equipment.**Lists containing
item-by-item identifications and counts of all investigative equipment, including that
mentioned in Item 11. The inventories are maintained where the equipment is
stored. (Job No. DAA-0058-2014-0004-0014)
**AUTHORIZED DISPOSITION **
Destroyafter 6 years.
13
**Transmittal, Receipt and Control Records.**Correspondence, teletype, transmittal
letters, reports, and transmittal receipt and control documents, etc., (not covered
elsewhere in this Schedule) pertaining to receiving, controlling and transmitting tax

Back to Table of Contents 544

Records Control Schedules – 30 Criminal Investigation

ITEM NO DESCRIPTION OF RECORDS

returns, taxpayer account registers, and related documents. (Job No. DAA-0058-
2014-0004-0015)
**AUTHORIZED DISPOSITION **
Destroy1 year after end of processing year.
14
On-The-Job Training Progress Records (TPRs).(Job No. DAA-0058-2014-0004-
0016)
**AUTHORIZED DISPOSITION **
DestroyField Office copy sent to NCITA per existing instructions 5 years after
completion of OJT Program.
15
**Required Annual Certifications Briefings and Certification Documents. **
Includes No Fear Act, Ethics Refresher, Prevention of Sexual Harassment (POSH),
Computer Security Awareness, Health and Environmental Awareness, Form 9821,
Law Enforcement Availability pay (LEAP) Annual Certification, Managers Functional
Security Review.
(A) Non-SES appointees. (Job No. DAA-0058-2014-0004-0017)
**AUTHORIZED DISPOSITION **
Destroy5 years after date of certification.
(B) SES appointees. (Job No. DAA-0058-2014-0004-0018)
**AUTHORIZED DISPOSITION **
Destroy5 years after date of certification.
16
**CI Mandatory Briefings Certification. **
(A) Non-SES appointees. (Job No. DAA-0058-2014-0004-0019)
**AUTHORIZED DISPOSITION **
Destroy7 years after date of certification.
(B) SES appointees. (Job No. DAA-0058-2014-0004-0020)
**AUTHORIZED DISPOSITION **
Destroy7 years after date of certification.
17
**Motor Vehicle Operating and Maintenance Files. **
(A) Operating records including those relating to gas and oil consumption,
dispatching, and scheduling and commutation. (Job No. DAA-0058-2014-0004-
0021)
**AUTHORIZED DISPOSITION **
Cut offin calendar year of vehicle disposal.
Destroy2 years after cutoff.
(B) Maintenance records, including those relating to service and repair. (Job No.
DAA-0058-2014-0004-0022)

Back to Table of Contents 545

Records Control Schedules – 30 Criminal Investigation

ITEM NO DESCRIPTION OF RECORDS

**AUTHORIZED DISPOSITION **
Cut offin calendar year of vehicle disposal.
Destroy2 years after cutoff.
18
**Special Agent Enforcement Badges. **
**AUTHORIZED DISPOSITION **
Enforcement badges are placed back into inventory for re-issuance.
19 **Special Agent Credentials. **(Job No. DAA-0058-2014-0004-0024)
**AUTHORIZED DISPOSITION **
DestroySA credentials after return to issuing office.
20
Quarterly Significant Items Reports and Quarterly Sensitive Case Reports,
Quarterly Bank Secrecy Act (BSA) Dissemination Reports and Suspicious
Activity Dissemination Reports.(Job No. DAA-0058-2014-0004-0025)
**AUTHORIZED DISPOSITION **
Retireto Records Center when 3 years old.
Destroywhen 10 years old.
21
Special agent calendars, appointment books, schedules, logs, diaries, duty
**rosters, and other records**documenting meetings, appointments, telephone calls,
trips, visits, and other activities while serving in an official capacity,EXCLUDING
materials determined to be personal. (Job No. DAA-0058-2014-0004-0026)
**AUTHORIZED DISPOSITION **
Retireto Records Center when 2 years old.
Destroywhen 10 years old.
22
Group or staff meeting agendas or minutes.(Job No. DAA-0058-2014-0004-
0027)
**AUTHORIZED DISPOSITION **
Destroywhen 4 years old.
23-39
Reserved.

PART II. INVESTIGATIVE PROGRAM RECORDS
40
**Investigative Files and Related Records.**Prosecution (including Grand Jury), non-
prosecution, preliminary, and discontinued investigations (including withdrawal
reports and case summary reports - Forms 7691 and 7691A). Records pertain to
actual or alleged income and other tax evasions, wagering, coin-operated gaming
devices, occupational and excise taxes, subject investigations, and electronic
surveillance whether conducted by the Internal Revenue Service or received by the
Internal Revenue Service from other sources, and other actions investigated by the
Criminal Investigation Division or its antecedent organizations independently or
jointly with other components of the Service or Federal government.
These records consist of reports, various forms, correspondence, memorandum,
case summary files, clippings and other background information, collected exhibitory
materials (e.g. ledgers, checks, deposit slips, journals, etc.), and other case related

Back to Table of Contents 546

Records Control Schedules – 30 Criminal Investigation

Back to Table of Contents 547

Records Control Schedules – 30 Criminal Investigation

ITEM NO DESCRIPTION OF RECORDS

**Disposition Not Authorized by this Schedule. **
44
**Collateral Investigation Reports.**Copies of reports and related material, including
workpapers of investigations made at the request of another field or Criminal
Investigation office.
**Note:**Establish a new file each year.
**AUTHORIZED DISPOSITION **
Destroy1 year after closing.
45
**Daily Diaries.**Maintained by technical personnel for recording their official activities,
including details of travel and expense.
**AUTHORIZED DISPOSITION **
Retireto Records Center when 4 years old.
Destroyafter 10 years.
46
**Agents’ Work Papers.**Work papers assembled by special agents in the course of
conducting investigations, which are ordinarily summarized or duplicated in the case
files. These work papers do not include net worth of similar pertinent financial
statements and other documents material to the case. Such records are found in the
case file rather than among work papers. Collateral investigation work papers are
covered in Item 19 in this Schedule.
**AUTHORIZED DISPOSITION **
Destroywhen related case is retired to Records Center.
47
Reserved.

48
**Master Alphabetical Index (area and field offices).**A master index to numbered
investigations, information items, and collateral investigations. The computer listings
may show names of individuals or groups concerned, case number, nature of
allegation, and various other related data.
**AUTHORIZED DISPOSITION **
Destroywhen following month’s computer listings are received.
49
Reserved.

50
Reserved.

51
**Confidential Source Files.**Criminal Investigation files for paid and non-paid source
informants, including confidential informants, confidential sources, cooperating
witnesses and other sources of information (regardless if information provided leads
to an investigation). The informant control file may consist of, but is not limited to,
assigned informant number; fingerprints; photos; criminal history; CI referral and
informant identity forms; the subject matter of information obtained; and the
disposition of the contacting agent and specific record of information received.
**PENDING DISPOSITION **
Destroy10 years from the date of (informant) deactivation.

Back to Table of Contents 548

Records Control Schedules – 30 Criminal Investigation

Back to Table of Contents 549

Records Control Schedules – 30 Criminal Investigation

ITEM NO DESCRIPTION OF RECORDS

**AUTHORIZED DISPOSITION **
Destroy/Deletewhen superseded, obsolete or no longer needed, whichever is later.
76
Criminal Investigation Connections System (CI CONNECTIONS)– Formerly,
Criminal Investigating Communities Accessing and Sharing Expertise System
**(CI CASE).**Criminal Investigating Communities Accessing and Sharing Expertise
(CI CASE) was an interactive knowledge management system designed to gather,
store, and share CI's collective expertise. This tool was structured around providing
Community of Practice Expertise location capabilities to assist in locating valuable
information and knowledge in some of CI's most complex program areas. This
system was deactivated in December 2008, and replaced with a
collaborative/analytical SharePoint Site (see below) and renamed CI Connections.
All of the information in CI CASE was migrated to CI Connections in July 2009.
Release 2.0 of CI CONNECTIONS -- upgrades from Sharepoint 2003 to Sharepoint
2007, provides basic personalization capabilities, and incorporates the CI CASE
application functionality.
(A) Inputs: CI CONNECTIONS is a collaborative shared site. Inputs to CI
CONNECTIONS can derive from multiple sources, including record copies of
materials from case files, tax returns and associated documentation examples,
spreadsheets, databases, memorandum, and other unstructured records, and
manual inputs, as well as digital copies of documents from non-record sources
(articles pasted from internet news agencies, documents copied from internet
sources, etc.).
**AUTHORIZED DISPOSITION **
**Not Applicable.**Staff should reference the official Records Control Schedules for
application of disposition and retention for source input materials that are record
type.
(B) System Data: The CI CONNECTIONS application is a Sharepoint Site that
maintains both record and non-record materials. Once inputted to the site, CI Staff
use the materials as source documentation to analyze special activities, share
knowledge, and collaborate. The materials are to be considered record once on the
site since they are referenced and recalled by agents and staff. (Job No. N1-58-09-
80)
**AUTHORIZED DISPOSITION **
Delete/Destroyafter 5 years or when no longer needed for operational purposes,
whichever is later.
(C) Outputs: Outputs of the CI CONNECTIONS application consist of printouts of
materials culled from various Subject (Special Area and Issues) type files. (GRS 5.2,
Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Delete/Destroywhen no longer needed for operational purposes.
77
**Criminal Investigation Management Information System (CIMIS).**CIMIS is a
management tool for tracking the status of IRS CI investigations, time expended by
CI employees and employee information. CIMIS is also used to account for
investigative equipment.
(A) Inputs: CI staff manually enter basic investigative data (i.e., the identity of the
individual under investigation, the tax forms they have filed, an estimated criminal

Back to Table of Contents 550

Records Control Schedules – 30 Criminal Investigation

Back to Table of Contents 551

Records Control Schedules – 30 Criminal Investigation

Back to Table of Contents 552

Records Control Schedules – 30 Criminal Investigation

Back to Table of Contents 553

Records Control Schedules – 30 Criminal Investigation

Back to Table of Contents 554

Records Control Schedules – 30 Criminal Investigation

ITEM NO DESCRIPTION OF RECORDS

Series includes, but is not limited to:
A. Individual Study Modules
B. Master Copy of Student Texts
C. Facilitator Guides/Lesson Plans
D. Student Handouts
E. Instructor Presentation Materials
F. Case Studies
G. Training games for reviews
H. Practical Exercises
I. Test Bank Questions
J. Quizzes
K. Model Schedules
L. Course Syllabi
M. Course Development Unit (CDU) Approval Sheets
**AUTHORIZED DISPOSITION **
Retainat NCITA in electronic format.
Cut offat end of fiscal year in which course of instruction is completed, cancelled or
revised.
Destroy40 years after cutoff.
102
Special Agent Basic Training (SABT) Test Bank.(Job No. N1-58-07-14, Item 43)
A. CDU Approval Sheets
**AUTHORIZED DISPOSITION **
Cut offat end of fiscal year in which course of instruction is completed, cancelled or
revised.
Destroy40 years after cutoff.
103
Master Collection of Special Agent Basic Training Handbooks and Standard
Operating Procedures (SOPs).(Job No. N1-58-07-14, Item 44)
Records include handbooks and procedures for the following:
A. Assistant Director, Basic Training
B. Supervisory Academy Instructor
C. Supervisory Special Agent
D. Resident Course Developer/Instructor
E. Human Resources Development Specialist
F. Human Resources Development Assistant
**AUTHORIZED DISPOSITION **
Retainat NCITA in electronic format.
Cut offat end of fiscal year in which course of instruction is completed, cancelled or
revised.
Destroy40 years after cutoff.
104
Records of other Basic Training Programs (e.g. On-The-Job Instructor
Training, Recruiter Training and Mentor Training).(Job No. N1-58-07-14, Item
45)
Records include, but are not limited to:

Back to Table of Contents 555

Records Control Schedules – 30 Criminal Investigation

Back to Table of Contents 556

Records Control Schedules – 30 Criminal Investigation

ITEM NO DESCRIPTION OF RECORDS

L. International Training Class Summary Reports
M. Foreign Travel Requests (FTR)
N. Course Feedback Forms
**AUTHORIZED DISPOSITION **
Cut offat end of fiscal year in which course of instruction is completed, cancelled or
revised.
Destroy3 years after the cutoff.
107
Use of Force Training Program Files.(Job No. N1-58-07-14, Item 48)
Records include, but are not limited, to:
A. Course of Fire Records
B. Building Entry/Room Clearing Manual
C. Defensive Tactics Manual
D. Physical Fitness Program Manual
E. Shotgun Manual
F. Ground Defense Manual
G. Use of Force Model
H. Use of Force Memorandums – Policy and Guidance
I.
Use of Force Incident Reports
J. Field Office Use of Force Coordinator Reports
**AUTHORIZED DISPOSITION **
Retainat NCITA in electronic format.
Cut offat end of fiscal year in which course of instruction is completed, cancelled or
revised.
Destroy5 years after cutoff.
108
Use of Force Training Student Files.(Job No. N1-58-07-14, Item 49)
Files include general records relating to employee participation:
1. Defensive Tactics Instructor Training
2. Defensive Tactics Instructor Refresher Training
3. Building Entry/Room Clearing Training
**AUTHORIZED DISPOSITION **
Cut offat end of fiscal year in which class was held.
Retainat NCITA for 4 years after class fiscal year end.
Retireto Records Center.
Destroywhen 40 years old.
109
Records of National Criminal Investigation Training Academy related Task
Forces.(Job No. N1-58-07-14, Item 50)
A. Job Task Analysis
B. Course Objectives
C. Any materials created during the course of task force meetings or redesign of
NCITA programs
**AUTHORIZED DISPOSITION **
Retainat NCITA for 6 years after class fiscal year end.
Destroywhen superseded or no longer needed.

Back to Table of Contents 557

Records Control Schedules – 30 Criminal Investigation

ITEM NO DESCRIPTION OF RECORDS

110
**Leadership Development Programs (LDP) Records.**Records include, but are not
limited to: Frontline Leadership Readiness Program (FLRP), Frontline Leadership
Readiness Program for Investigative Support (FLRP-IS), Supervisory Special Agent
Training (SSA), Senior Analyst (SA) Training, Special Agent in Charge
(SAC)/Assistant Special Agent in Charge (ASAC) Training. (Job No. N1-58-07-14,
Item 51)
A. LDP Preferred Progression Charts
B. Any materials created during the course of revisions to CI’s Leadership
Development Program
C. Any materials created for courses of instruction for any leadership training
program to include:
1) Student texts
2) Facilitator Guides/Lesson Plans
3) Student Handouts
4) Instructor Presentation Materials
5) Case Studies
6) Training games for reviews
7) Practical Exercises
8) Model Schedules
9) Course Syllabi
**AUTHORIZED DISPOSITION **
Retainat NCITA in electronic format.
Deletewhen course is revised.
111
General Training Records of the National Criminal Investigation Training
Academy (NCITA).(Job No. N1-58-07-14, Item 52)
Records include, but are not limited to:
A. Class Rosters
B. Class Schedules
C. Level I, II and III Feedback forms
D. Surveys
E. Reporting Instructions
F. Class Photographs
G. Basic Instructor/Facilitator Training Forms IR Form 12088 or equivalent
H. Special Agent Basic Training (SABT) Student files maintained by the Training
Scheduling Office
**AUTHORIZED DISPOSITION **
Cut offat end of fiscal year in which class was held.
Retainat NCITA for 4 years or until no longer needed.
Retireto Records Center.
Destroy40 years after cutoff.
112
Training Photographs Collection.(Job No. N1-58-07-14, Item 53)
A. Original or master photographic prints, negatives, and slides
AUTHORIZED DISPOSITION
**PERMANENT. **

Back to Table of Contents 558

Records Control Schedules – 30 Criminal Investigation

ITEM NO DESCRIPTION OF RECORDS

Cut offat end of fiscal year in which class was held.
Transferto the National Archives and Records Administration 5 years after cutoff.
B. All other copies
**AUTHORIZED DISPOSITION **
Cut offat end of fiscal year in which class was held.
Destroyat NCITA when no longer needed.
113
Special Agent Basic Training (SABT) Student Resignations File.(Job No. N1-
58-07-14, Item 54)
Records include, but are not limited to:
A. Memorandums
B. Correspondence
C. Training
D. Academic Records
**AUTHORIZED DISPOSITION **
Cut offat end of fiscal year in which class was held.
Retainat NCITA for 4 years or until no longer needed.
Retireto Records Center.
Destroy40 years after cutoff.
114
Minutes of National Criminal Investigation Training Academy (NCITA) Training
Council Meetings.(Job No. N1-58-07-14, Item 55)
**AUTHORIZED DISPOSITION **
Retainat NCITA in electronic format.
Cut offat end of fiscal year.
Destroy3 years after cutoff.
Uploadminutes to CI-Library.
115
National Criminal Investigation Training Academy (NCITA) Federal Law
Enforcement Council Accreditation File.(Job No. N1-58-07-14, Item 27)
**AUTHORIZED DISPOSITION **
Cut offwhen next accreditation process is complete.
Destroy4 years after next accreditation process is complete.

Back to Table of Contents 559

Records Control Schedules – 31 Customer Service

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 31

CUSTOMER SERVICE

The records contained in this Schedule are currently maintained by Customer Service functions in the field (formerly offices of the Assistant Regional Commissioner ([Taxpayer Service and Returns Processing]). The records disposition authorizations are based upon administrative determinations of the Internal Revenue Service and disposal authority granted by the Archivist of the United States.

This transmits revised text for Records Control Schedule (RCS) 31 for Customer Service. General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the minimum GRS disposition for system documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems) which must be maintained for at least 5 years after the project/activity/ transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

ITEM NO. DESCRIPTION OF RECORDS

**1 **
**Administrative File.**Memorandums, teletypes, letters, requisitions, etc. (not covered
elsewhere in this Schedule) pertaining to the administrative, housekeeping, or facilitative
operations of this office. (Job No. NC1-58-76-12)
**AUTHORIZED DISPOSITION **
Destroywhen 2 years old.
**2 **
**Delegations of Authority Files.**Record copies documenting the delegations of authority
to an individual or office in accordance with prescribed regulations and not included in
the Internal Management Document System. (These records are of a limited nature as
opposed to delegation of authority records on a continuing basis which are a part of the
Internal Management Document System.) (Job No. NC1-58-76-12)
**AUTHORIZED DISPOSITION **
Destroy1 year after close of the year in which delegation of authority was
terminated.
**3 ** **Minutes of Summaries of Conferences and Meetings.**Documentation of minutes or
summaries of conferences and meetings, including information on decisions reached and
actions taken, or to be taken. (Job No. NC1-58-76-12)
(1) Record Copy.
**AUTHORIZED DISPOSITION **
Destroy2 years after the end of the year.
(2)
All Other Copies
**AUTHORIZED DISPOSITION **
Destroywhen no longer needed but no later than 1 year after the end of the year.
**4 **
**General Correspondence Files.**Correspondence and related documents (not covered
elsewhere in this Schedule) pertaining to: program and internal management activities of
the regional office, service center and field assistance areas, involving allocation of
resources, organization, procedures, rulings and decisions of a general nature and not
involving the tax liability of a specific taxpayer nor made a part of a specific tax case;
returns processing; data processing; revenue accounting operations; and other related
correspondence. (Excludes records documenting significant procedural matters,

Back to Table of Contents 560

Records Control Schedules – 31 Customer Service

consolidations or reorganizations of major activities, or other records determined to have
historical or precedence reference value, which shall be retained.) (Job No. NC1-58-76-
12)
AUTHORIZED DISPOSITION
Destroy when 3 years old.
**5 **
**Pilot ADP Activity Planning and Operation Files.**Record copies of statistics, charts,
graphs, reports and correspondence with the National Office and service center of pilot
ADP activities. These records are unique in that they provide an official documentation of
the many facets of the establishment and enhancement of the IRS Data Processing
System. (Job No. NC1-58-76-12)
**AUTHORIZED DISPOSITION **
Retireto Records Center after 5 years or when no longer needed in current operations,
whichever is earlier
Destroywhen 30 years old.
**6 **
**Consolidation and Reorganization Reference Files.**Record copies of correspondence
and related documents pertaining to: consolidations or reorganization of Accounts,
Collection and Taxpayer Service major activities; significant procedural matters; and
other records determined to have precedence reference value. (Job No. NC1-58-76-12)
**AUTHORIZED DISPOSITION **
Retireto Records Center after 5 years or when no longer needed in current operations,
whichever is earlier.
Destroywhen 30 years old.
**7 **
**Taxpayer Case Files.**Correspondence, forms and other papers involving taxpayer
complaints and relating to the tax liability of a specific taxpayer. (Job No. NC1-58-76-12)
**AUTHORIZED DISPOSITION **
Destroy3 years after case is closed.
**8 **
**Routine Correspondence.**Correspondence with the public, Congress and government
activities pertaining to inquiries, complaints or requests for general information on tax
matters, which is not made a part of the taxpayer case file and which is not covered
elsewhere in this Schedule. (Job No. NC1-58-76-12)
**AUTHORIZED DISPOSITION **
Destroywhen 2 years old.
**9 **
**Narrative and Statistical Reports.**Reports covering workload, progress, program
activity operations, and other data (not covered elsewhere in this Schedule) prepared in
accordance with reporting requirements. (Job No. NC1-58-76-12)
(1) Record Copy.
**AUTHORIZED DISPOSITION **
Destroy2 years after close of the reporting period.
(2)
All Other Copies
**AUTHORIZED DISPOSITION **
DESTROYwhen no longer needed in current operations but not later than 2 years.
**10 **
Narrative Reports Prepared For Management Use By National Office, Regional
Office, Field Assistance Areas, Service Centers, and Regional Inspector.

Back to Table of Contents 561

Records Control Schedules – 31 Customer Service

Back to Table of Contents 562

Records Control Schedules – 31 Customer Service

AUTHORIZED DISPOSITION
Destroy 2 years after close of the year covered.
**12 **
Semi-Annual or Periodic Work Schedules - Work Planning and Control System.
Record copies of work schedules which reflect projected daily, weekly or monthly
workloads and staff power needs of service center and field assistance area activities.
(Job No. NC1-58-76-12)
**AUTHORIZED DISPOSITION **
Destroy6 months after completion of the period covered.
**13 **
**Performance Reports - Work Planning and Control System.**Record copies of
machine-generated or manually prepared reports prepared in accordance with reporting
requirements, which reflect actual workload accomplishments and staff-power usage in
service center or field assistance areas. (Job No. NC1-58-76-12)
**AUTHORIZED DISPOSITION **
Destroy2 years after close of work schedule period covered by the report.
**14 **
System Change Requests and Supporting Documents.(Job No. NC1-58-76-12)
**AUTHORIZED DISPOSITION **
Destroy2 years after close of the year in which approved or rejected.
**15 **
**Internal Control Files.**Card files, tickler files, and other types of files developed to
control work assignments and work flow, and to record action taken. (Job No. NC1-58-
76-12)
**AUTHORIZED DISPOSITION **
Destroy1 year after the close of the year for which the record applies.
**16 **
**Reference Files.**Extra copies of internal management documents, correspondence and
reports, reference copies of computer-produced reports, or other materials retained
solely for convenience of reference. (Job No. NC1-58-76-12)
**AUTHORIZED DISPOSITION **
Destroywhen obsolete or superseded; or when no longer needed in current operations,
whichever is earlier.
**17 ** **General Assistance Program Determination (Form 6177). **(Job No. NC1-58-85-14,
Item 2)
**AUTHORIZED DISPOSITION **
Destroy15 years after the initial approval of the credit.
**18 **
Walk-In Contact Card (Form 6148).(Job Nos. NC1-58-83-6, Item 21 and NC1-58-83-6,
Item 22)
(1) Cards processed during the filing period January through April.
**AUTHORIZED DISPOSITION **
Destroy2 months after the filing period.
(2) Cards processed during the non-filing period.
**AUTHORIZED DISPOSITION **
Destroy1 month after the processing month.

Back to Table of Contents 563

Records Control Schedules – 31 Customer Service

19 Taxpayer Inquiry Referral. Documents used to record and control taxpayer inquiries.
(Job No. NC1-58-83-6, Item 22)
AUTHORIZED DISPOSITION
Destroy 60 days after inquiry is resolved or transferred for resolution.
**20 **
**Inventory, Production and Time Reports.**Recurring progress, production, workload
and program activity reports and related work papers that reflect inventories of assigned
work, production reports and time reports, the original of which are submitted to the field
assistance area or National Office. (Job No. NC1-58-83-6, Item 14)
(1) Record Copy.
**AUTHORIZED DISPOSITION **
Destroy2 years after end of the year.
(2)
All other copies.
**AUTHORIZED DISPOSITION **
Destroywhen no longer needed in current operations but no later than 1 year after
end of the year, whichever occurs first.
**21 ** **VITA Assistance Worksheet (Form 6522).**This form is used by volunteers of the
Income Tax Assistance Program (VITA) to record the type of assistance given to
taxpayers. (Job No. NC-58-85-14, Item 1)
**AUTHORIZED DISPOSITION **
Destroy3 months after April 15 of each year.
**22 **
Taxpayer Service Resource Management Information System (RMIS) Listings and
Printouts.
**AUTHORIZED DISPOSITION **
Destroy2 years after the processing year, or when no longer needed in current
operations, whichever is earlier.
**23 ** Taxpayer Service Quality Review Record (Form 5493).
**AUTHORIZED DISPOSITION **
Destroy1 year after current processing year, or when no longer needed in current
operations, whichever is earlier.
**24 ** IRS TAXPAYER ASSISTANCE RECORDED QUALITY CONTROL RECORDS
(SUBJECT TO PRIVACY ACT OF 1974, 5 U.S.C. 552a).
These records are created and maintained for use by managers and reviewers in the
Taxpayer Assistance Centers (TAC), Field Sites, and Call Sites. Random recordings of
taxpayer/ customer service interface are used to measure and assess customer
assistance. Records include audio digital recordings of conversations between IRS
assistors and taxpayers who visit a Taxpayer Assistance Center (TAC), and the screen
capture images of computer sites used to provide assistance. The records are used to
improve the quality of IRS responses to taxpayers. Records are identified by unique
identifier of the IRS employee involved in the conversation.
Data Collection Instrument (DCI) and related employee performance records.
The DCI form is used to document recorded assistance and transcribe pertinent facts of
events. The DCI is used to discuss the call or visit and provide feedback to the employee
involved in the assistance. Synopsized transcriptions of audio recordings and visual

Back to Table of Contents 564

Records Control Schedules – 31 Customer Service

Back to Table of Contents 565

Records Control Schedules – 31 Customer Service

Back to Table of Contents 566

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 32

IRS ELECTRONIC TAX ADMINISTRATION (ETA)

The records covered by this Schedule are created and/or accumulated by the Assistant Commissioner, Electronic Tax Administration and that organization. The Assistant Commissioner is responsible for managing all initiatives and programs relating to electronic commerce for electronic returns, information documents, payment and correspondence.

The records disposition authorizations in this Schedule are based on the administrative determinations of the Internal Revenue Service and disposal authorities granted by the Archivist of the United States (National Archives and Records Administration, NARA). Unless otherwise noted, (database/master files) disposition authorizations were granted under NARA Job No. N1-58-97-13.

Updates consist of increases in retention for Item 12, Automated Quarterly Excise Tax Listing (A-QETL) and Item 29, Integrated Collection System (ICS) master files. The description for Item 33, Automated Offer in Compromise (AOIC) has also been updated and a new Item 51, Adoption Taxpayer Identification Number (ATIN) has been added to the Schedule.

General Records Schedules (GRS) authorities have also been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, including the minimum GRS disposition for system documentation. For any (temporary) electronic system in this Schedule, unless stipulated otherwise, documentation (i.e. data dictionary records, file specifications, code books, user guides) must be maintained for at least 5 years after the project/activity/transaction is completed or superseded, or the associated system is terminated, or the associated data is migrated to a successor system. (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003).

ITEM NO DESCRIPTION OF RECORDS

**1 **
**Individual Taxpayer Identification Number (ITIN).**ITIN is used to issue unique,
Permanent. taxpayer identification numbers to individuals who must file tax returns
and their dependents, but are unable to obtain social security numbers. The
database contains the ITIN, and taxpayer information. (Job No. N1-58-07-16)
**AUTHORIZED DISPOSITION **
Delete7 years after end of processing year.
(A) Inputs: IRS Form W-7 completed by applicants. (Job No. N1-58-07-16)
**AUTHORIZED DISPOSITION **
Retireto the Records Center beginning January 2 through March 31, following the
year in which the forms were numbered and processed.
Destroyon, or after, January 16, 6 years after the end of the processing year.
(B) Outputs: These records include printed Identity Cards and “Computer Paragraph”
Notices, system backups, management information reports, ad hoc queries, audit
trail or equivalent documentation in electronic or hard copy formats. (GRS 5.2, Item
020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Delete/Destroyafter 1 year or when no longer needed for administrative, legal,
audit, or other operational purposes, whichever is sooner.

Back to Table of Contents 567

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

**2 **
**Service Center Recognition/Image Processing System (SCRIPS).**SCRIPS is
used to scan, number and image certain paper documents such as 1040EZs,
Federal Tax Documents, and IRP documents. The database contains an image of
the scanned data allowing users to process tax return data.
**AUTHORIZED DISPOSITION **
Destroyafter 1 year or when no longer needed for administrative, legal, audit, or
other operational purposes whichever is sooner.
(A) Inputs: These records include 1040EZs, Federal Tax Deposits and IRP
documents. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Delete/Destroy6 years, 3 months after end of year processing or when no longer
needed for administrative, legal, audit or other operational purposes whichever is
sooner.
(B) Outputs: The FTD and IRP imaged data is electronically transferred to the
SCRIPS system or FTD Mainline System (for mainframe processing) and then to
Optical Disks for storage plus system backups, management information reports, ad
hoc queries, audit trail or equivalent documentation in electronic or hard copy
formats. 1040EZs images are not stored on optical disks.
**AUTHORIZED DISPOSITION **
Delete/DestroyFTDs 7 years after processing.
**3 **
**Telefile.**Telefile permits eligible taxpayers to file certain individual and business tax
returns utilizing a touch-tone telephone. The database contains taxpayer information
and is archived.
**AUTHORIZED DISPOSITION **
Deletearchived data after 2 years.
(A) Inputs: These records include Individual and Business Tax data and are archived.
**AUTHORIZED DISPOSITION **
Deletearchived data after 2 years.
(B) Outputs: The tax returns data are transferred to Electronic Filing for processing
plus system backups, management information reports, ad hoc queries, audit trail, or
equivalent documentation in electronic or hard copy formats.
**AUTHORIZED DISPOSITION **
Delete6 years, 3 months after processing.
**4 **
**Electronic Filing System (EFS).**EFS provides a means of accepting and storing
electronic returns for individual, and to some extent, business and employee plan
returns. The database contains taxpayer return information.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.

Back to Table of Contents 568

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

(A) Inputs: These records include electronic returns transferred via the Data
Communications Subsystem. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-
0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include electronic returns that are transferred to the
Returns Processing System (for mainframe processing) and then stored at the
Archive and Retrieval Facility for subsequent retrieval and or printing plus system
backups, management information reports, ad hoc queries, audit trail, or equivalent
documentation in electronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-
GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
**5 **
**Applicants Database/District Office Applicants Database (ADB/DOADB).**The
ADB/DOADB programs support the Electronic Filing Program. The databases
maintain information specific to the electronic participants that transmit electronic tax
returns for taxpayers.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes whichever is sooner.
(A) Inputs: These records include Form 8633 - Application to Participate in the
Electronic Filing Program. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include information provided to the district offices so that
they can perform the necessary checks on each applicant to determine suitability
plus system backups, management information reports, ad hoc queries, audit trail, or
equivalent documentation in electronic or hard copy formats. (GRS 5.2, Item 020;
Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Delete/Destroywhen 1 year old or when no longer needed for administrative, legal,
audit or other operational purposes, whichever is sooner.
**6 **
**Remittance Processing System (RPS).**RPS encodes, endorses, and prepares
audit trails for checks received from taxpayers. The database provides
documentation for preparation of the deposit of receipts, and generates payment
posting information to update IDRS.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.

Back to Table of Contents 569

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

(A) Inputs: These records include magnetic tapes from the Distributed Input System
and report files which contain returns, non-scannable payment vouchers and checks.
(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include audit trails for checks received from taxpayers,
documentation for preparation of the deposit of receipts, and payment posting
information to update IDRS plus system backups, management information reports,
ad hoc queries, audit trail, or equivalent documentation in electronic or hard copy
formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
**7 **
Remittance Processing System II - Optical Character Recognition/Remittance
**Processing System (RPS II - OCR/RPS II).**RPS II, also known as OCR/RPS II,
augments RPS and provides the capability of optically scanning notices, turnaround
documents, and payment vouchers. The database contains taxpayer entity and
taxpayer payment information.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes whichever is sooner.
(A) Inputs: These records include scannable payment vouchers and checks. (GRS
5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include tapes transferring data to RPS and DIS plus
system backups, management information reports, ad hoc queries, audit trail, or
equivalent documentation in electronic or hard copy formats. Computer record
layouts, code definitions, etc. (Documentation will be included on the magnetic tape
and will be located in the first or last file.) (GRS 5.2, Item 020; Job No. DAA-GRS-
2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
**8 **
**Electronic Management System (EMS).**EMS allows return, remittances,
information returns, federal/state exchanges and public access to be processed and
archived electronically. The database receives and exchanges electronically
submitted tax returns, information returns, payment data, and currency transaction
reports.
**AUTHORIZED DISPOSITION **
Deleteafter 7 years.

Back to Table of Contents 570

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

(A) Inputs: These records include electronically submitted tax returns, information
returns, payment data, and currency transaction reports.
**AUTHORIZED DISPOSITION **
Deleteafter 7 years.
(B) Outputs: These records include system backups, management information
reports, ad hoc queries, audit trail, or equivalent documentation in electronic or hard
copy formats.
**AUTHORIZED DISPOSITION **
Deleteafter 7 years.
**9 **
Reserved.

10
**Archive and Retrieval Facility (ARF).**The ARF stores all electronically filed and
TeleFile returns from individuals and Forms 941, 1041 and 1065 from businesses.
This allows for electronic retrieval of a return so that corrections can be made or
copies printed.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include electronically filed and TeleFile individual tax
returns, and business returns filed on Forms 941, 1041 and 1065. (GRS 5.2, Item
020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include system backups, management information
reports, ad hoc queries, audit trail, or equivalent documentation in electronic or hard
copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
11
Automated Non-Master File, Combined Annual Wage Reporting and Federal
**Unemployment Tax Act (ANMF/CAWR/FUTA).**This system is an electronic
database that provides on-line, non-master file information and updated taxpayer
non-master file data. The database contains tax processing and tax related
applications.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include Federal Tax Deposits daily wire backups. (GRS
5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)

Back to Table of Contents 571

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

**AUTHORIZED DISPOSITION
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include taxpayer notices, internal reports and documents
such as TDAs and TDIs, plus system backups, management information reports, ad
hoc queries, audit trail, or equivalent documentation in electronic or hard copy
formats. **(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
12
**Automated Quarterly Excise Tax Listing (A-QETL).**A-QETL is used to identify
and resolve anomalies in the information provided in excise tax filings. The Excise
Tax Return lists many different types of taxes (IRS numbers/abstracts) (e.g. there are
taxes on many different types of fuels (gasoline, diesel, gasohol, aviation, etc.). The
purpose for reviewing tax returns data is to ensure the proper amounts are
transferred (certified) to the correct Trust Funds. This application compares the
current returns data to the prior returns data, and alerts CFO Headquarters
(Washington DC) and Cincinnati Service Center employees to possible tax
anomalies (errors). It is accessible through an internal web-based application and
contains detailed liability transaction postings. (Job No. DAA-0058-2017-0002-0001)
**AUTHORIZED DISPOSITION **
Deletewhen 7 years old.
Note: Records were previously approved for destruction when 1 year old or
when no longer needed for administrative, legal, audit or other operational
purposes, whichever is sooner under Job. N1-58-97-13, item 12.
(A) Inputs: These records include taxpayers liability transactions downloaded from
the MCC. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include system backups, management information
reports, ad hoc queries, audit trail, or equivalent documentation in electronic or hard
copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
13
**Corporate Files On-Line (CFOL).**CFOL provides users on-line, read-only access to
current Master Files. It allows IRS case workers access to the most current tax
account information. The database contains taxpayer information.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.

Back to Table of Contents 572

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

(A) Inputs: These records include taxpayer information from the IMF, BMF, IRAF, &
EPMF, and reflect data from those files. (GRS 5.2, Item 020; Job No. DAA-GRS-
2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include system backups, management information
reports, ad hoc queries, audit trail, or equivalent documentation in electronic or hard
copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
14
**Distributed Input System (DIS).**DIS is the primary data entry system used to
capture data submitted by taxpayers and other tax information used in Service
Center processing. The database contains tax return information, records checks
and remittances.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include tax returns information received on paper, internal
adjustments, and remittances.
**AUTHORIZED DISPOSITION **
Retireto Federal Record Center beginning July 1, 18 months after end of processing
year.
Destroy5 years after end of processing year.
(B) Outputs: These records include electronic data transferred to IDRS and the
Master Files, system backup management information reports, ad hoc queries, audit
trail, and equivalent documentation in electronic and hard copy formats. (GRS 5.2,
Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
15
Electronic Federal Payment Posting System (EFPPS, previously Electronic
**Federal Tax Payment System EFTPS).**EFPPS electronically processes remittance
data from individuals and businesses making tax payments using the Electronic
Federal Tax Payment System (EFTPS). EFPPS is the IRS-operated application that
is the part of EFTPS that processes payment information from authorized financial
agents that collect taxpayer payment requests, perform up-front validity checks, and
initiate the electronic funds transfer from the taxpayers’ accounts to Treasury’s
account.
**AUTHORIZED DISPOSITION **
Delete7 years after end of processing year.

Back to Table of Contents 573

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

(A) Inputs: These records include taxpayer data, remittance amounts and how
payments should be applied. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-
0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include electronic transfer of data to the Master Files, the
Revenue Accounting Control System, Collection, IDRS, Notice of Review Processing
System and CFO plus system backups, management information reports, ad hoc
queries, audit trail, or equivalent documentation in electronic or hard copy formats.
(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
16
**Error Resolution System (ERS).**ERS consists of records contain error conditions.
The database contains raw error records and unpostable records.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include raw error records electronically transferred from
the Generalized Mainline Framework, and unpostable records from the Generalized
Unpostable Framework. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include the corrected records that are electronically
transferred to TEP and IDRS plus system backups, management information reports,
ad hoc queries, audit trails, or equivalent documentation in electronic or hard copy
formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
17
**Federal Tax Deposits (FTD).**FTD processes Federal Tax Deposit payments made
through commercial banks and passes them to MCC for posting to the business
master file. The database contains taxpayer payment information.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include taxpayer payment information. (GRS 5.2, Item 020;
Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **

Back to Table of Contents 574

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include electronic transfer of data to the Master File tape
file transfer with collection, NRPS, IDRS plus system backups, management
information reports, ad hoc queries, audit trail, or equivalent documentation in
electronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-
0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
18
**FTD Bulk Data Transfer Project.**This project is a joint effort with the Federal
Reserve Banks to replace the magnetic exchange of data with electronic exchange
of data. The database contains taxpayer payment information.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include taxpayer payment information. (GRS 5.2, Item 020;
Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: The taxpayer payment data electronically exchanged between the
FRB’s system and the FTD system plus system backups, management information
reports, ad hoc queries, audit trail, or equivalent documentation in electronic or hard
copy. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
19
**Generalized Mainline Framework (GMF).**The GMF is a standardized framework
for batch processing returns and non-returns for all master file systems through the
Service Center pipeline. The database contains taxpayer information.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include taxpayer information received from other systems
used in pipeline processing at the Service Centers. (GRS 5.2, Item 020; Job No.
DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.

Back to Table of Contents 575

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

(B) Outputs: These records include electronic transfer of taxpayer information to
other systems used in pipeline processing plus system backups, management
information reports, ad hoc queries, audit trail, or equivalent documentation in
electronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-
0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
20
**Generalized Unpostable Framework (GUF).**GUF routes unpostable transactions
for correction. The database contains unpostable taxpayer records.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include taxpayer information that does not post to any
Master File. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include corrected taxpayer information posted to the
Master Files plus system backups, management information reports, ad hoc queries,
audit trail or equivalent documentation in electronic or hard copy formats. (GRS 5.2,
Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
21
**Management Error Reports (MER).**The MER system counts all errors identified by
mainline processing which are accumulated for each tax class/document code. The
database contains error types.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include electronic transfer of data from GMF error files and
the error resolution system. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-
0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include counts and types of errors created by the
taxpayers plus system backups, management information reports, ad hoc queries,
audit trails, or equivalent documentation, in electronic or hard copy formats. (GRS
5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)

Back to Table of Contents 576

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
22
**Service Center Controls Processing System (SCF).**SCF provides common
control of all blocks of tax returns and related documents processed in the various
systems that comprise the service center pipeline. The database contains control
records for SCF to establish control of the block, indicate the number of documents
in the block for good Master File posting and allows adjustments to rectify block
discrepancies. The system also records and accounts for all revenue received and
disbursed within the service center pipeline system.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include electronic transfer of data from various systems
used in service center pipeline. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-
0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include control reports, adjustments data, reactivation
data and revenue receipts plus system backups, management information reports,
ad hoc queries, audit trail, or equivalent documentation in electronic or hard copy
format. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
23
**State Retrieval Subsystem (SRS).**SRS stores state return information for retrieval
by participating state revenue agencies. The database contains State Returns.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include return information electronically filed from RPS.
(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include state return information retrieved by participating
states plus system backups, management information systems, ad hoc queries, audit
trail, or equivalent documentation in electronic or hard copy formats. (GRS 5.2, Item
020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **

Back to Table of Contents 577

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
24
**Integrated Case Processing (ICP).**ICP is an umbrella system that implements
components of the CIMS, CPS, TRIS, and provides access to the SERP system. The
database contains taxpayer information.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include data electronically transferred from various
systems including IDRS, ACS, AUR, and others. (GRS 5.2, Item 020; Job No. DAA-
GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include the electronic transfer of data to CIMS, CPS, and
TRIS plus system backups, management information reports, ad hoc queries, audit
trails, or equivalent documentation in electronic or hard copy formats. (GRS 5.2, Item
020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
25
Reserved.

26
**Discriminant Index Function Ordering System (DIF).**DIF enables Service Center
Examination personnel to order IMF returns from the following inventories: amended
returns, unreported income, potential returns, self- employment income returns,
correspondence criteria returns, and regular returns. The database contains
information on the IMF DIF inventory orders.
**AUTHORIZED DISPOSITION **
Deletein 30 days or when no longer needed for administrative, legal, audit or other
operational purposes, whichever is sooner.
(A) Inputs: These records include tape file from Generalized Mainline Framework.
(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include an error register, internal run control report,
system backups, management information reports, ad hoc queries, audit trail, or
equivalent documentation in electronic or hard copy formats. (GRS 5.2, Item 020;
Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **

Back to Table of Contents 578

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
27
**International Case Management System (ICMS).**ICMS is used to track cases
referred and assigned to International Examination groups. The ICMS database
contains taxpayer return information.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include electronic transfer of data from BMF, IMF, AIMS
and ERCS databases. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include system backups, management information
reports, program related reports, ad hoc queries, audit trail, or equivalent
documentation in electronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-
GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
28
**Inventory Delivery System (IDS).**IDS analyzes IDRS Notice Accounts to determine
the extent of research or perfection and directs cases to the precise process where it
can best be worked or closed. The IDS database contains taxpayer return
information, balance due amounts, and taxpayer delinquent account information.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include electronic transfer of data from IDRS, CFOL, and
ACS. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include closing transactions or reassignments via IDRS
to the Master File, system backups, management information reports, program
related reports, ad hoc queries, audit trial, or equivalent documentation in electronic
or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
29
**Integrated Collection System (ICS).**ICS provides data on Taxpayer Delinquent
Accounts (TDA) and Taxpayer Delinquent Investigations (TDI) which is used to work

Back to Table of Contents 579

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

collection cases in the field. The database contains tax return information, TDA and
TDI case data, Centralized Authorization File data, levy sources, transaction data,
status and history information. (Job No. DAA-0058-2020-0004)
**AUTHORIZED DISPOSITION **
Cut offat end of month in which case is closed.
Destroy10 years after cutoff.
**Note:**Records were previously approved for destruction after 3 years under Job. N1-
58-97-13, item 29.
(A) Inputs: These records include electronic transfer of data from IDRS or manual
input by revenue officers on the status of each case. (GRS 5.2, Item 020; Job No.
DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include system backups, management information,
reports, program related reports, ad hoc queries, audit trail, or equivalent
documentation in electronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-
GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Delete when 1 year old or when no longer needed for administrative, legal,
**audit or other operational purposes, whichever is sooner. **
30
**Automated Work Control System (AWCS).**AWCS provides a case control index
and also tracks asset seizures. The database contains taxpayer entity information,
information on the type of case, date opened, value of seizure, seizure number, date
closed, and value received.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include source documents describing the case which are
used by Collection employees to manually input data into system. (GRS 5.2, Item
020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include weekly reports on seizure cases transmitted to
the Revenue Accounting and Control System, system backups, management
information reports, ad hoc queries, audit trial, or equivalent documentation in
electronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-
0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.

Back to Table of Contents 580

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

31
**Automated Underreporter (AUR).**AUR assists tax examiners in working
underreporter cases, i.e., controls and tracks cases throughout the underreporter
process, plus generates notices and letters to taxpayers. The database contains
taxpayer account data, information return data, and bad payer data.
**AUTHORIZED DISPOSITION **
Delete10 years after assessment.
(A) Inputs: These records include electronic transfer of data from IMF, RTF, and
IRMF. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include electronic transfer of data to IMF, plus CP2000
and CP2501 Notices, letters to taxpayers, plus system backups, management
information reports, program related reports, ad hoc queries, audit trail, or equivalent
documentation. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
32
**Automated Lien System (ALS).**ALS provides a Servicewide database of all notices
of Federal tax liens.
**AUTHORIZED DISPOSITION **
Delete1 year after lien is paid in full.
(A) Inputs: These records include electronic transfer of data from the Master Files.
(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include notices of Federal tax lien sent to local filing
jurisdictions electronically or via hard copy, notices of levy used in the collection
process, plus system backups, management information reports, program related
reports, ad hoc queries, audit trail, or equivalent documentation in electronic or hard
copy format. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
33 **Automated Offer in Compromise (AOIC).**AOIC controls all offers in compromise
from receipt through payments, monitoring terms, and conditions of the taxpayer’s
offer in compromise. The database contains taxpayer return data and balance due
amounts.

Back to Table of Contents 581

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include user input of taxpayer return data, balance due
amounts, terms and conditions of installment agreements. (GRS 5.2, Item 020; Job
No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include transaction code upload from AOIC to EOD 10,
plus system backups, management information reports, program related reports, ad
hoc queries, audit trail, or equivalent documentation in electronic or hard copy
formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
34
**Trust Fund Recovery Program (TFRP).**TFRP is an enforcement tool used to
collect unpaid trust fund taxes when a business fails to pay. The database contains
taxpayer account data, Trust Fund assessments, balance and payment information.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include electronic transfer of data from ICS and IDRS.
(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include assessment amount data fed to ACS, plus
system backups, management information reports, program related reports, ad hoc
queries, audit trial, or equivalent documentation in electronic or hard copy formats.
(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
35
**Automated Insolvency System (AIS).**AIS contains and processes information on
bankruptcy court cases. The database contains information related to bankruptcy
and insolvency cases, i.e., basic case and taxpayer account information, case
histories, proof of claim data, and payment information. (Job No. N1-58-10-21)
**AUTHORIZED DISPOSITION **
Delete8 years after case is closed.

Back to Table of Contents 582

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

(A) Inputs: These records include electronic transfer of data from Masterfile/IDRS,
court notices (electronic or hard copy), plus status information entered manually by
Collection employees. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: Transaction code inputs and voucher payments to IDRS, proof of claims
filed with court, letters to taxpayers and attorneys, plus system backups,
management information reports, program related reports, ad hoc queries, audit trail,
or equivalent documentation in electronic or hard copy formats. (GRS 5.2, Item 020;
Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
36
**Electronic Fraud Detection System (EFDS).**EFDS provides on-line capabilities to
review Electronically Filed Returns (ELF) that have met QRP scoring criteria. It
contains additional information and tools to assist CI tax examiners in evaluating the
return as potentially fraudulent as well as to link other returns with similar
characteristics. It also controls and tracks the referral to the district for potential
criminal prosecution.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include electronic transfer of data from extracts and other
information transferred from other systems. (GRS 5.2, Item 020; Job No. DAA-GRS-
2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include paper and electronic reports, plus system
backups, ad hoc queries, audit trail, or equivalent documentation, in electronic or
hard copy formats.
**AUTHORIZED DISPOSITION **
Delete/Destroypaper or electronic reports when 1 year old or when the information
is obsolete, superseded or no longer needed in current operations, whichever is
sooner.
Destroyaudit trail information transferred to tape after 7 years.
37
**Electronic Filing - Questionable Refund Project (ELF-QRP).**ELF-QRF analyzes
electronically filed tax returns to determine if a return should be further reviewed by
local Questionable Refund Detection Teams (QRDT). The database contains extract,
selection and characteristic criteria for identifying potentially fraudulent individual tax
returns.
**AUTHORIZED DISPOSITION **

Back to Table of Contents 583

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

Deletewhen no longer needed for administrative, legal, audit or other operational
purposes. See the QRP Computer Programmers Handbook and Computer
Operator’s handbook.
(A) Inputs: These records include, but are not limited to, electronically filed tax return
data and QRP adjusted return selection parameters. (GRS 5.2, Item 020; Job No.
DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deleteelectronic media when obsolete, superseded or no longer needed in current
operations. Destroy paper when 1 year old or when no longer needed for
administrative, legal, audit or other operational purposes, whichever is sooner. See
the QRP Computer Programmers Handbook and the Computer Operator’s
handbook.
(B) Outputs: These records include, but are not limited to, electronically filed
individual tax return data fed to the Electronic Fraud Detection System, plus system
backups, management information reports, program related reports, ad hoc queries,
audit trail, or equivalent documentation in electronic or hard copy formats. (GRS 5.2,
Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Delete/destroywhen 1 year old or when no longer needed for administrative, legal,
audit, or other operational purposes, whichever is sooner. See the QRP Computer
Programmers Handbook and the Computer Operator’s handbook.
38 **Questionable Refund Project (QRP).**QRP analyzes, categorizes, codes and
scores data on returns to identify potentially fraudulent income tax returns. The
database contains taxpayer data and selection criteria identified by the Questionable
Refund Detection Team.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include, but are not limited to, electronically filed tax return
data and QRP adjusted return selection parameters. (GRS 5.2, Item 020; Job No.
DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deleteelectronic media when the information is obsolete, superseded or no longer
needed in current operations. Destroy paper when 1 year old or when no longer
needed for administrative, legal, audit or other operational purposes, whichever is
sooner. See the QRP Computer Programmers Handbook and the Computer
Operator’s Handbook.
(B) Outputs: These records include, but are not limited to, electronically filed
individual tax return data fed to the Electronic Fraud Detection System, plus system
backups, management information reports, program related reports, ad hoc queries,
audit trail, or equivalent documentation in electronic or hard copy formats. (GRS 5.2,
Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **

Back to Table of Contents 584

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

Delete/Destroywhen 1 year old or when longer needed for administrative, legal,
audit or other operational purposes, whichever is sooner. See the QRP Computer
Programmers Handbook and the Computer Operator’s Handbook.
39 **Automated Substitute for Return (ASFR).**ASFR determines and assesses the
correct tax liability by securing a valid voluntary income tax return from the taxpayer,
computes tax, penalties and interest, based on IRP information. The database
contains taxpayer entity information, information return data, and audit data.
**AUTHORIZED DISPOSITION **
Deletewhen 3 years old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include data downloaded from IRP, IDRS and Undelivered
Mail System. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 3 years old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include notices to taxpayers, data downloaded to IDRS,
Electronic Filing System, correspondence to Collection Division of each Service
Center, plus system backups, management information reports, program
related reports, ad hoc queries, audit trail, or equivalent documentation in electronic
or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Delete/Destroywhen 3 years old or when no longer needed for administrative, legal,
audit or other operational purposes, whichever is sooner.
40
_Redesigned Revenue Accounting System (RRACS) -_FormerlyInterim Revenue
**Accounting and Control System (IRACS).**RRACS controls, records, and reports
all financial revenue activities of the Service’s tax processing systems through an
expanded general ledger structure. The database includes 180 accounts containing
information on revenue receipts, disbursements and assessments.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
Note: Master files data retention is under review. Prior to any final records
**disposition actions, check with the IRS Records Office (*Records Management)**
regarding status.
(A) Input Records: These records include electronic transfer of data from Revenue
General Ledger System and the Electronic Federal Tax Processing System. (GRS
5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include system backups, management information
reports, program related reports, ad hoc queries, audit trail, or equivalent

Back to Table of Contents 585

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

documentation in electronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-
GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
41
**Telephone Routing Interactive System (TRIS).**TRIS is an automated telephone
call routing application that permits taxpayers to direct themselves to the appropriate
source of information and resolve inquiries without assistor intervention.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include electronic transfer of data from IDRS and the
Master File. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include system backups, management information
reports, program related reports, audit trail, or equivalent documentation in electronic
or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
42
Problem Resolution Office Management Information System (PROMIS).
PROMIS is a nationwide database of all problem resolution cases. The database
contains complete taxpayer information, case history, major issue codes indicating
sources of the case, and function involved.
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(A) Inputs: These records include data collected by problem resolution caseworkers
and data input through the Integrated Case Processing System. (GRS 5.2, Item 020;
Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
(B) Outputs: These records include weekly and cumulative listings plus system
backups, management information reports, program related reports, ad hoc queries
and reports, audit trail, or equivalent documentation in electronic or hard copy. (GRS
5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **

Back to Table of Contents 586

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

Deletewhen 1 year old or when no longer needed for administrative, legal, audit or
other operational purposes, whichever is sooner.
43
**Audit Information Management System (AIMS).**AIMS is an inventory control
system that provides information on returns open in Examination, Customer Service,
Exempt Organizations, Employee Plans, and Appeals. The database contains
taxpayer information on location and status of return and information on the manner
of disposal of the return. The system is maintained in each service center. (Job No.
N1-58-98-7)
**AUTHORIZED DISPOSITION **
Delete3 years after the examination is completed or when no longer needed or
administrative, legal, audit, or other operational purposes, whichever is sooner.
(A) Inputs: These records include electronic transfer of data from Master File or
manual input of data by authorized employees. (GRS 5.2, Item 020; Job No. DAA-
GRS-2017-0003-0002)
1. Electronic records.
**AUTHORIZED DISPOSITION **
Delete3 years after the examination is completed or when no longer needed for
administrative, legal, audit or other operational purp oses, whichever is sooner.
2. Paper records.
**AUTHORIZED DISPOSITION **
Deleteafter 3 years or when no longer needed in current operation, whichever is
sooner.
(B). Outputs: These records include card files, management information reports,
program related reports, system backups, audit trail or equivalent documentation in
electronic or hard copy formats. (Job No. NC1-58-78-4, Item 352 [RCS 29, Items
350-372])
**AUTHORIZED DISPOSITION **
Deleteafter 6 months.
44
Reserved.
Note: This Item previously coveredSystem Documentation Records(for Items
26-43 above) approved for disposal when superseded or obsolete under Job
No. N1-58-97-13). Records should be maintained for at least 5 years after the
project/activity/transaction is completed or superseded, or the associated
system is terminated, or the associated data is migrated to a successor system
in accordance with GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003.
45
**Information Reporting and Document Matching (IRDM) System.**IRDM assists
tax examiners in working business underreporter cases. It controls and tracks cases
throughout the underreporter process, and generates notices and letters to
taxpayers.

Back to Table of Contents 587

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

(A) Inputs: Records include electronic transfers of data from IRS Business Master
File (BMF), Business Return Transaction File (BRTF), and the Integrated Production
Model (IPM) data mart. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Deletewhen 1 year old or when no longer needed for administrative, legal, audit, or
other operational purposes, whichever is sooner.
(B) System Data: Master files contain taxpayer account data, information return data,
tax return processing data, and bad payer data. (Job No. N1-58-11-17)
**AUTHORIZED DISPOSITION **
Delete10 years after assessment.
(C) Outputs: Records include electronic transfer of case processing status data and
case resolution data to the BMF, plus CP2005, CP2006, CP2030, and CP2531
Notices to taxpayers, system backups, management information reports, program-
related reports, ad hoc queries, and audit trail or equivalent documentation. (GRS
5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Delete/Destroywhen 1 year old or when no longer needed for administrative, legal,
audit, or other operational purposes, whichever is sooner.
46
**Return Preparer Database (RPD).**The database aggregates information about tax
return preparers; such as outreach action, address, and counts of individual &
business returns to give a picture of what the preparer has been involved with by
SSN/PTIN. The Preparer section also contains links to all the other elements (EFIN,
Complaint, TPPS–PTIN, Criminal Sanction, Civil Injunction, Lead Development
Center, and Acceptance Agent) in the database if data is present.
The Internal Revenue Service (IRS) Small Business/Self-Employed (SB/SE)
Examination and Return Preparer Office (RPO) ensures that all tax practitioners, tax
preparers and other third parties in the tax system adhere to professional standards
and follow the law. The RPD is used to assist the Examination and RPO with their
mission and to oversee the federal tax return preparer industry. The RPO also uses
the RPD to analyze adherence to return preparer standards and e-file provider
policy. The primary users of the database are the RPO, Return Preparer
Coordinators, and the Criminal Investigation Division.
(A) Inputs: The RPD does not interface with any other systems. It does receive inputs
from the following IRS systems: Compliance Data Warehouse (CDW), Tax
Professional PTIN System (TPPS), Lead Development Center (LDC), and
Acceptance Agent Data. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Delete/Destroyimmediately after data has been entered or otherwise incorporated
into the database and verified.
(B) System Data: In addition to data extracted from the systems mentioned above,
RPD also receives and stores data from the following forms: F14157 Complaint: Tax
Return Preparer, F14157-A Tax Return Preparer Fraud or Misconduct Affidavit,
F3949-A Information Referral, and F14242 Report Suspected Abusive Tax
Promotions or Preparers. (Job No. DAA-0058-2016-0008)

Back to Table of Contents 588

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

**AUTHORIZED DISPOSITION **
Cut offdata at the end of the calendar year.
Delete/Destroydata 6 years after cutoff.
(C) Outputs: Electronic or printed summary research conducted by authorized
business units. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Delete/Destroywhen business use ceases.
47
Compliance Data Environment (CDE)– Formerly Midwest Automated
**Compliance System (MACS).**This system supports classification of returns for
examination and building case folders in field offices by providing access to tax
return data.
(A) Inputs: Includes IRS taxpayer data electronically received from the Business
Return Transaction File (BRTF), Earned Income Tax Credit Referral Automation
(EITCRA), and Executive Control Program for IMF Extract (IMF-Individual Master
Files). (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Destroywhen no longer needed. Recordkeeping copies of this data are
appropriately scheduled under other authorities for BMF, BRTF, EITC, and IMF.
(B) System Data: Maintains up to 3 years of extracted data relevant to examination
for non-compliance with IRS tax filing requirements. Data is available for 3 or more
years from the following forms: 1040 series, 1120 series, 1120S, 1065, and 1041.
(Job No. N1-58-08-15)
**AUTHORIZED DISPOSITION **
Destroywhen 3 years old or when no longer needed for audit or operational
purposes whichever is sooner. Recordkeeping data is appropriately scheduled under
other authorities for BMF, BRTF, EITC, and IMF.
(C) Outputs: Includes return facsimiles which can be displayed in either a 1-year or a
3-year comparative format. They may be printed individually or batch printed. The 3-
year facsimile print is useful for case building. The return facsimile includes
Masterfile data, as well as a Cash T computed from the transcribed items on the tax
return (IMF only). The Cash T is used primarily to identify returns with potential
unreported income. (Job No. N1-58-08-15)
**AUTHORIZED DISPOSITION **
Cut offat end of processing year.
Destroy6 years after processing year.
(D) System Documentation: MACS Handbook and MACS User Guide. (GRS 3.1,Item
051; Job No. DAA-GRS-2013-0005-0003)
**AUTHORIZED DISPOSITION **
Destroy5 years after the project/activity/ transaction is completed or superseded, or
the associated system is terminated, or the associated data is migrated to a
successor system.

Back to Table of Contents 589

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

(E) Design/Development Phase Documentation: These records are created and
maintained during the design and development phase of a system. Examples
include, but are not limited to, the following: Analysis Specification Package,
Functional Specification Package, Work Breakdown Structure, Source Code,
Program Listings, Database Specifications, Version Description Documents,
Configuration Management Policy, Plan, and Baseline Documents, Critical Design
Review Documents, Contract Change Requests/Modifications, System Architecture
Documents, Training Manuals/User Handbooks, System Administrator Guide,
Technical Reference Manuals, System Test Plan, Prototyping Candidate Evaluation,
Prototyping Plan, Statement of Work, Acquisition Plan, Performance and Capability
Validation Plan, Risk Analysis/Contingency Plan, System Security Certification,
Security Evaluation Report, Investment Evaluation Review Report, Capacity
Management Plan, Telecommunications Plan, Site Preparation Requirements/Plan,
other contractor deliverables, status reports, and all related correspondence. (Job
No. N1-58-10-10)
**AUTHORIZED DISPOSITION **
Retireto Records Center immediately.
Destroywhen 10 years old.
(F) System Output Records: These records include information reports, program-
related reports, ad hoc queries, and audit trail or equivalent documentation in
electronic or hard copy formats. (Job No. N1-58-10-10)
**AUTHORIZED DISPOSITION **
Delete/Destroywhen 1 year old or when no longer needed for administrative, legal,
audit or other operational purposes. Individual MACS sites will keep their documents
at their locale until final disposition.
(G) Extract Request Form: This form is used to request external data transcribed
from the Form 1040 series, 1120 series, 1120S, 1065, and 1041. Original approved
extract request forms are to be maintained with any modifications and addenda. (Job
No. DAA-0058-2014-0003-0001)
**AUTHORIZED DISPOSITION **
Cut offat the end of the calendar year (in which the request is granted or denied).
Destroygranted requests 6 years after cutoff, denied requests may be destroyed 3
years after cutoff.
48
**Electronic Filing of 94x XML Returns (94x XML).**Electronic Filing of 94x XML
Returns is an IRS Wage and Investment (W&I) application that processes 94x
returns for business tax payers [i.e. 940, 940-PR, Schedule A (Form 940), 941, 941-
PR, 941-SS,, Schedule B (Form 941), Anexo-B (Form 941-PR), Schedule D (Form
941), Schedule R (Form 941), and 944] and associated electronic payments that are
received from multiple databases and systems throughout the IRS. This application
verifies the data received, then extracts and reformats the data from XML to a
language used by additional IRS databases and systems. 94x XML is not the record
copy of tax information but simply a filter to other systems that hold and process the
record data.
(A) Inputs: Information is received from multiple IRS electronic databases and
systems such as the Customer Data Base (CDB), Electronic Filing System (ELF),
National Audit Account (NAP), External Customer Data Store (ECDS, formerly Third
Party Data Store TPDS), and Electronic Management System (EMS). Information

Back to Table of Contents 590

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

Back to Table of Contents 591

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

**AUTHORIZED DISPOSITION **
Delete/Destroywhen no longer needed for business.
(B) System Data: The Automated 6020(b) includes case data related to business
entities delinquent in submitting tax returns in a timely manner. Information includes
Employer Identification Number (EIN), Name, address, Power of Attorney
information, delinquent tax periods, and Last period satisfied. (Job No. N1-58-11-8)
**AUTHORIZED DISPOSITION **
Cut off3 years after processing year and transfer external media to off-site storage.
Delete/Destroy3 years after cutoff.
(C) Outputs: (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
1. Taxpayer Delinquency Investigation data is sent to the Inventory Delivery System
(IDS).
**AUTHORIZED DISPOSITION **
Records will be properly maintained in accordance with approved schedule for IDS
(Item 28 in this Schedule).
2. Form 1085 coversheet with proposed returns data are sent to the Notice Delivery
System for processing.
**AUTHORIZED DISPOSITION **
Records will be properly maintained in accordance with approved schedule for NDS
(Job No. N1-58-11-6, RCS 29 Item 39).
50
**Return Review Program (RRP).**RRP is used to electronically track, report, monitor,
and assign processing of pre-refund tax returns to prevent criminal and civil non-
compliance.
(A) Inputs: The RRP database and applications interface with other electronic data
sources to receive taxpayer data and tax returns data required for scheme modeling,
non-compliance research, and report generation (GRS 5.2, Item 020; Job No. DAA-
GRS-2017-0003-0002). Those data sources include:
External Customer Data Store (ECDS)
•
Electronic Filing ID Numbers
Electronic Transmission ID Numbers
MeF (Modernized e-File)
GMF (Generalized Mainline Framework)
NAP (National Account Profile)
IRMF (Information Returns Master File)
DDb (Dependent Database)
IPM-BMF/IMF (Integrated Production Model – Business Master File/ Individual
Master File)
FRP (Frivolous Filer Program)
HHS (Health and Human Services)
•
EITC W4 Data Records
EITC QW Output Detail Records

Back to Table of Contents 592

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

TPPS (Tax Preparer Tax Identification Number System)
•
Tax Professional Preparer Tax Identification Number System Identifiers.
Tax Professional attibutes
NSF (Name Search Facility)
EFDS (Electronic Fraud Detection System)
**AUTHORIZED DISPOSITION **
Data transfers from source systems to RRP vary from system to system,
organization to organization. Source systems transfer data to RRP systems on a
daily, weekly, monthly, and annual basis. Recordkeeping requirements for each of
the RRP data sources are appropriately scheduled in the context of other IRS
disposition authorities unique to those systems and/or sources providing input.
(B) System Data: RRP contains taxpayer (individual/business) entity and form
information from various sources to support tax return anomaly detection analysis. All
data is considered sensitive and is handled using Personally Identifiable Information
(PII) procedures. (Job No. DAA-0058-2014-0002-0001)
**AUTHORIZED DISPOSITION **
Cut offRRP data at the end of the calendar year.
RetainRRP data in system data tables for 3 years after cutoff, then archive.
MaintainRRP archived data until no longer needed.
(C) Outputs: RRP users can run ad hoc queries, create standard reports, and
perform data analysis. Users can also schedule and run reports in batch mode and
send the links for reports via email to another user. Users can save reports to a file
location or in a personal folder in MS Excel, PDF, or CSV format. It is the user’s
responsibility to determine whether the report should be emailed to others following
the IRM security and privacy guidelines and using IRS approved email tool.
The following standard reports may be created: Systemic Verification Report;
Systemic Verification Exception Report; Systemic Verification Reject Report;
Systemic Verification Disposition Report; Sample of Returns Results Report;
Potential OMM Lead Review Report; Frivolous Filer Model Results Report; Scheme
Summary Report; Detailed Scheme Report; Detailed Cluster Report; Cluster
Summary Report; Potential Returns to Re-sequence Report; Potential Identity Theft
Non-Compliance Report; Income & Withholding Non Compliance Report; Collective
Scores Report. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Destroy/Deletewhen no longer needed for legal, audit, or other operational
purposes.
51
**Adoption Taxpayer Identification Number (ATIN).**ATIN issues temporary tax
identification numbers until a Social Security Number (SSN) can be obtained for a
child in the process of being adopted.
(A) Inputs: IRS Form W-7A completed by applicants. (GRS 5.2, Item 020; Job No.
DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Retireto the Records Center beginning January 2 through March 31, following the
year in which the forms were numbered and processed.

Back to Table of Contents 593

Records Control Schedules – 32 IRS Electronic Tax Administration (ETA)

ITEM NO DESCRIPTION OF RECORDS

Destroyon, or after, January 16, 6 years after the end of the processing year.
(B) System Data: The system collects and maintains all information required by the
Form W-7A (Application for Taxpayer Identification Number for Pending U.S.
Adoptions). This data is validated for correctness and accuracy against other IRS
data files (ex. NAP) and various programming validation routines. (Job No. DAA-
0058-2022-0002)
**AUTHORIZED DISPOSITION **
Delete6 years after the processing year in which ATIN is issued.
(C) Outputs: Outputs include management information reports, ad hoc queries, and
data shared downstream with other IRS applications including, End of Day (EOD)
Processing System, Integrated Data Retrieval System (IDRS), National Account
Profile (NAP), Notice Delivery System (NDS), Notice Prints Processing (NPP)
System, and Notice Conversion (NOTCON). (GRS 5.2, Item 020; Job No. DAA-GRS-
2017-0003-0002)
**AUTHORIZED DISPOSITION **
Delete/Destroywhen superseded, obsolete, or when no longer needed.

Back to Table of Contents 594

Records Control Schedules – 33 Legislative Affairs

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 33

LEGISLATIVE AFFAIRS

This Schedule covers records created and accumulated by the Legislative Affairs Division in Headquarters. Legislative Affairs is responsible for planning, developing, directing, and evaluating the Congressional and legislative activities of the Internal Revenue Service. It also provides a wide variety of services related to the development of legislative proposals. These services include:

  • reviewing, analyzing, and implementing new legislation affecting tax administration and IRS as an employer;

  • coordinating the preparation of testimony and related background material for Congressional hearings;

  • monitoring the hearings;

  • overseeing the Government Accountability Offices (GAO) review process and coordinating replies to GAO draft and final reports;

  • handling Congressional calls and letters sent to the Headquarters Office; and

  • providing liaison and outreach efforts to Congress and the IRS executives and staff, principally through the Congressional Affairs Program.

This transmits revised text for Records Control Schedule (RCS) 33 for Legislative Affairs. The records disposition authorizations in this Schedule are based on the administrative determinations of the Internal Revenue Service and disposal authorities granted by the Archivist of the United States. Changes to this RCS include superseded Item 6 for Government Accountability Office (GAO) Records .

General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions.

ITEM NO. DESCRIPTION OF RECORDS

**1 **
**Subject Files.**These files include all subject or topics related to the IRS but specific
to the Legislative Affairs Branch and Division offices, for example: briefing papers,
conferences, current fiscal year hearings, fact sheets, implementation plans,
proposals, reports, studies, tax topics, testimonies and updates. (Job No. N1-58-97-
6, Item 1)
AUTHORIZED DISPOSITION
**PERMANENT. **
Transferto NARA when 10 years old.
**2 **
**Commissioner’s/Congressional Correspondence. **These records include
correspondence from Congressional Members, White House and Department of the
Treasury referrals to the Commissioner of Internal Revenue.
(Job No. N1-58-97-6, Item 2)
**AUTHORIZED DISPOSITION **
Destroywhen 10 years old.
**3 **
**Congressional Affairs Program and Conference Records. **These records
include planning documents, logistical records, packets of handouts and related

Back to Table of Contents 595

Records Control Schedules – 33 Legislative Affairs

material of the Congressional Affairs Program (CAP) Conference.
(Job No. N1-58-97-6, Item 3)
AUTHORIZED DISPOSITION
Destroy when no longer needed for planning purposes.
**4 **
**Congressional Hearings and Statements Records. **These records include
background information prepared by the Legislative Affairs Branch’s Legislative
Analysis Officers for IRS hearings, but not always specific to the IRS. Also
included are IRS and non-IRS testimonies, press releases, invitational letters from
the Committee and relating briefing books, transcripts and statements.
(Job No. N1-58-97-6, Item 4)
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the Congressional session.
Transferto NARA when 10 years old.
**5 **
**Legislative Announcements. **These records consist of Legislative Fact Sheets
and Updates distributed to Congressional Offices and IRS Offices to inform the
offices of IRS and Legislative activities. (Job No. N1-58-97-6, Item 5)
**AUTHORIZED DISPOSITION **
Cut offat the end of the Congressional session.
Destroy5 years after cutoff.
**6 **
Reserved.
Note:This Item previously covered_Government Accountability Office (GAO)_
_Records_approved for disposal 20 years after case closure (Job No. N1-058-97-6,
Item 6). These records are now covered under RCS 8, Item 104Business Unit
**External Audit Support**records for disposal 7 years after the end of the fiscal year
in which last corrective action is closed or if no corrective actions are needed, 7
years after the end of fiscal year in which final report is issued (Job No. DAA-0058-
2022-0003).
**7 **
**Legislative Affairs Congressional Database. **Database that documents all IRS
contacts with members of Congress and Congressional staff. Includes the date of
contact, reason for contact, and Congressional and IRS officials involved.
(Job No. N1-58-97-6, Item 7)
**AUTHORIZED DISPOSITION **
Destroy/Deleteat the end of the Congress.(P&I Change, 12/29/08)
**8 **
**Legislative Proposals. **Records include memoranda, proposals and reports written
by Legislative Affairs staff, related to individual Title 26 Internal Revenue Code
sections and non-IRC sections. (Job No. N1-58-97-6, Item 8)
(1) Enacted Proposals.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offfiles at the end of each Congressional Session.
Retireto Records Center when 5 years old.
Transferto NARA when 20 years old.

Back to Table of Contents 596

Records Control Schedules – 33 Legislative Affairs

Back to Table of Contents 597

Records Control Schedules – 33 Legislative Affairs

D. System Documentation: Includes eTRAK codebooks, records layout, user
guide, and other related materials. (Job No. N1-58-09-50)
AUTHORIZED DISPOSITION
PERMANENT.
Cut off at end of Legislative Session.
Transfer to NARA 10 years after cutoff.
11
Legislative Analysis, Tracking and Implementation Services Tax Gap
**Application.**Tax Gap is a Legislative Analysis, Tracking and Implementation
Services (LATIS) e-Trak Application used to track the IRS Tax Gap Initiative
Treasury Strategy Component and the associated Milestones. These actions are
needed to be taken to help determine the most effective taxpayer service and
enforcement strategies for reducing the tax gap.
**A. Inputs:**The Tax Gap initiatives are determined by Congress or Treasury.
Milestones are determined by operating divisions within IRS.
**AUTHORIZED DISPOSITION **
**N/A.**The official records of all inputs are appropriately scheduled under various
items in Records Control Schedules 8, 28, 29 and 33.
**B. System Data (Master Data Files):**Contents of the Tax Gap Module include the
initiatives and milestones needed to be taken to implement legislation that impacts
the IRS Tax Gap, and current status of each milestone. LATIS maintains the list of
milestones required of all organizations of the IRS. In this way, the milestones may
be tracked from initiation to completion, while allowing for updates, follow-up, and
notification or inquiry if items are not addressed timely or otherwise are at risk. (Job
No. N1-58-09-54)
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat end of Legislative Session.
Transferto NARA 10 years after cutoff.
**C. Outputs:**Outputs from the Tax Gap Module include a variety of reports.
Documentation generated from eTRAK-supported applications, including the
Legislative Analysis, Tracking Implementation Services (LATIS) Applications,
consist of reports on the current status of Servicewide actions and activities in
reducing the tax gap. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002)
**AUTHORIZED DISPOSITION **
Destroy/Deletewhen obsolete or no longer needed.
**D. System Documentation:**Includes eTrak codebooks, records layout, user guide,
and other related materials. (Job No. N1-58-09-54)
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat end of Legislative Session.
Transferto NARA 10 years after cutoff.
12
Legislative Analysis, Tracking and Implementation Services Taxpayer
**Assistance Blueprint Application.**Taxpayer Assistance Blueprint (TAB) is a
Legislative Analysis, Tracking and Implementation Services (LATIS) e-Trak
Application used to track the IRS Taxpayer Assistance (TAB) Initiatives,

Back to Table of Contents 598

Records Control Schedules – 33 Legislative Affairs

Back to Table of Contents 599

Records Control Schedules – 34 Communications and Liaison (C&L)

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 34

COMMUNICATIONS AND LIAISON (C&L)

The records covered by this Schedule are principally created and/or maintained by the Communications and Liaison (C&L) organization, and specifically related to its responsibilities to:

a) formulate and execute all communications activities related to the media to explain and emphasize

the mission of the Service;

b) keep abreast of all significant Service objectives, activities, and problems plus maintain an awareness

of public interest and news development which impact the Service;

c) answer media inquiries or arrange news conferences;

d) organize public appearances;

e) prepare news releases, fact sheets, news letters, feature articles, public service announcements; and

f) assist Headquarters and field officials in relationships with local news media.

This transmits revised text for Records Control Schedule (RCS) 34. All updates are editorial in nature. Records disposition authorizations are based upon the approval of the Archivist of the United States.

ITEM NO. DESCRIPTION OF RECORDS

**1 **
IRS News Releases(1990 to Present)sent to national or local media.(Job No.N1-58-97-
3, Item 1)
A. Record copy of all news releases issued byHeadquarters.
(1) News releases created through 1996.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this Schedule, transfer to NARA. **

(2) Headquarters news releases created1997 and beyond.
AUTHORIZED DISPOSITION
PERMANENT.
Cut offat the end of the calendar year.
Retireto Records Center in 2-year blocks when oldest record is 2 years old.
Transferto NARA in 4-year blocks when the newest record is 4 years old.
B. Record copy of news releases issued by theField.
(1) Field news releases created through 1996.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this Schedule, transfer to NARA. **
(2) Field news releases 1997 and beyond.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.

Back to Table of Contents 600

Records Control Schedules – 34 Communications and Liaison (C&L)

ITEM NO. DESCRIPTION OF RECORDS

Retireto Records Center in 5-year blocks when oldest record is 5 years old.
Transferto NARA in 5-year blocks when newest record is 10 years old.
C. Records determined during archival processing to lack sufficient archival value to
warrant Permanent. retention by NARA.
**AUTHORIZED DISPOSITION **
Destroyimmediately.
D. All supporting documentation collected by Headquarters or the Field during the
development of news releases.
**AUTHORIZED DISPOSITION **
Destroywhen 2 years old.
**2 **
IRS Newsletters. Organizational news of interest to IRS employees. Arranged
chronologically. (Job No. N1-58-97-3, Item 2)
A. Record copy of all newsletters issued byHeadquarters.
**AUTHORIZED DISPOSITION **
PERMANENT.
Cut offat the end of the calendar year.
Retireto Records Center in 2-year blocks when oldest record is 2 years old.
Transferto NARA in 4-year blocks when the newest record is 4 years old.
B. Record copy of all newsletters issued by theField.
**AUTHORIZED DISPOSITION **
**PERMANENT. **
Cut offat the end of the calendar year.
Retireto Records Center in 5-year blocks when oldest record is 5 years old.
Transferto NARA in 5-year blocks when newest record is 10 years old.
C. Records determined during archival processing to lack sufficient archival value
towarrant Permanent. retention by NARA.
**AUTHORIZED DISPOSITION **
Destroyimmediately.
**3 **
**Fact Sheets(1973-Present).**Information distributed internally by Headquarters to field
Public Affairs Specialists and externally to news media, regarding new, technical or
revised administration policies and procedures. (Job No. N1-58-97-3, Item 3)
A. Fact Sheets created through 1996.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this Schedule, transfer to NARA. **
B. Fact Sheets created in 1997 and beyond.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Retireto Records Center in 2-year blocks when oldest record is 2 years old.
Transferto NARA in 4-year blocks when the newest record is 4 years old.

Back to Table of Contents 601

Records Control Schedules – 34 Communications and Liaison (C&L)

ITEM NO. DESCRIPTION OF RECORDS

**4 **
Data Books(Publication 55B)(formerly known as the Commissioner’s Annual Report).
Fiscal year statistical tables, organizational information, and lists of IRS officials and
offices. (Job No. N1-58-97-3, Item 4)
A. Record Copy.
AUTHORIZED DISPOSITION
**PERMANENT. **
Transferto NARA one copy of Data Book upon issuance.
B. Supporting documentation collected during the development of the Data Book.
**AUTHORIZED DISPOSITION **
Destroywhen 2 years old.
**5 **
**Speech Files(1987-present).**Record copy of speeches which deal with administration
issues, the overall planning and direction of the IRS, and specific policies and programs.
(Job No. N1-58-97-3, Item 5)
A. Record copy of speeches delivered by the Commissioner and Deputy Commissioner.
(1) Speeches 1987 through 1992.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this Schedule, transfer to NARA. **
(2) Speeches 1993 to present. (Job No. N1-58-96-4, Item 9A)
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Retireto Records Center when 5 years old.
Transferto NARA in 5-year blocks when 10 years old.
B. Record copy of speeches delivered by Field Officers.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Retireto Records Center when 5 years old.
Transferto NARA in 5-year blocks when newest record is 10 years old.
C. Records determined during archival processing to lack sufficient archival value to
warrant Permanent. retention by NARA.
**AUTHORIZED DISPOSITION **
**Destroy immediately. **
D. Incoming requests, tracking documents, related correspondence, working copies,
drafts, and background information collected during the development of all speeches.
**AUTHORIZED DISPOSITION **
**Destroy when 2 years old or when no longer needed, whichever is sooner. **
**6 **
Still Pictures(1862-Present).(Job No. N1-58-97-3, Item 6)
A. Black-and-white and color prints.

Back to Table of Contents 602

Records Control Schedules – 34 Communications and Liaison (C&L)

Back to Table of Contents 603

Records Control Schedules – 34 Communications and Liaison (C&L)

ITEM NO. DESCRIPTION OF RECORDS

conferences, eecutive conferences, speeches, visits of political and foreign officials, visits
to field offices, facilities and resource development processes, and tax form processing.
(a) Black-and-white negatives through 1996.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this schedule, transfer to NARA. **
(b) Black-and-white negatives 1997 and beyond.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Transferto NARA in 5-year blocks when the oldest negative is 5 years old.
C. Color negatives.
(1) Color portrait negatives of senior IRS officials, including, but not limited to, the
Commissioner, Deputy Commissioner, Chief Counsel, Assistant Commissioners Regional
Commissioners, and Field Officers.
(a) Color negatives through 1996.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this schedule, transfer to NARA. **
(b) Color negatives 1997 and beyond.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Transferto NARA in 5-year blocks when the oldest negative is 5 years old.
(3) Color negatives of important IRS events and functions that document the mission of
the agency. They include, but are not limited to, swearing-in ceremonies, press
conferences, executive conferences, speeches, visits of political and foreign officials, visits
to field offices, facilities and resource development processes, and tax form processing.
(a) Color negatives through 1996.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this schedule, transfer to NARA. **
(b) Color negatives 1997 and beyond.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Transferto NARA in 5-year blocks when the oldest negative is 5 years old.
D. Slides and Filmstrips.
(1) Portrait slides of Senior IRS Officials including, but not limited to, the Commissioner,
Deputy Commissioner, Chief Counsel, Assistant Commissioners,Regional Commissioners,
and Field Officers.

Back to Table of Contents 604

Records Control Schedules – 34 Communications and Liaison (C&L)

ITEM NO. DESCRIPTION OF RECORDS

(a) Slides and filmstrips through 1996.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this schedule, transfer to NARA. **
(b) Slides and filmstrips 1997 and beyond.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Transferto NARA in 5-year blocks when the oldest slide or filmstrip is 5 years old.
(2) Slides and filmstrips and accompanying audio recordings and/or scripts of important
IRS events and functions that document the mission of the agency. They include, but are
not limited to, swearing-in ceremonies, press conferences, executive conferences,
speeches, visits of political and foreign officials, visits to field offices, facilities and
resource development processes, and tax forms processing.
(a) Slides and filmstrips through 1996.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this schedule, transfer to NARA. **
(b) Slides and filmstrips 1997 and beyond.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Transferto NARA in 5-year blocks when the oldest slide or filmstrip is 5 years old.
E. Indexes, log books, and/or work orders for photo assignments that provide descriptive
access to A, B, C, and/or D above.
AUTHORIZED DISPOSITION
**PERMANENT. **
Transferdocumentation with corresponding images listed in A, B, C, and/or D above.
F. Prints, Negatives, Slides, and Filmstrips not covered in A, B, C, or D above including,
but not limited to, black-and-white and color prints, negatives, slides, and filmstrips of
lower-level IRS employees and routine award ceremonies, retirement ceremonies, social
events, campaigns common to most Government agencies (e.g., CFC or Savings Bonds
campaigns), and other routine activities.
**AUTHORIZED DISPOSITION **
Destroywhen no longer needed.
**7 ** Audiovisual Records(1993 to Present).(Job No. N1-58-97-3, Item 7)
A. Agency-sponsored television and radio public service announcements and production
files. The type of media includes a combination of the following: video and audio tapes,
cassettes, Compact Discs and/or hard copy.
(1) Public Service Announcements created through1996 with related production files.
AUTHORIZED DISPOSITION
**PERMANENT. **

Back to Table of Contents 605

Records Control Schedules – 34 Communications and Liaison (C&L)

ITEM NO. DESCRIPTION OF RECORDS

**Upon approval of this schedule, transfer to NARA. **
(2) Public Service Announcements created in 1997 and beyond with related production
files.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Transferto NARA when 2 years old.
B. Agency-sponsored video and audio cassettes intended for publicdistribution,
includininstructional and taxpayer educational material. Records also include stock file
footage and B-roll (background footage) of service center activities.
(1) Cassettes created through 1996 with related production files.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this schedule, transfer to NARA. **
(2) Cassettes created 1997 and beyond with related production files.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Transferto NARA when 2 years old
C. Videotapes of sessions held by IRS officials at executive conferences or meetings.
**AUTHORIZED DISPOSITION **
**Destroy when 2 years old. **
**8 **
**Training Videotapes(1990 to present).**Videotaped training classes for IRS employees
produced by the IRS TV studio. (Job No. N1-58-97-3, Item 8)
A. Videotapes of training sessions relating to the implementation of tax administration
policy and procedures.
(1) Videotapes with related production file, if any, created through 1996.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this schedule, transfer to NARA. **
(2) Videotapes with related production file, if any, created in 1997 and beyond.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Transferto NARA when 2 years old.
B. All other videotapes of administrative training classes.
**AUTHORIZED DISPOSITION **
Destroywhen no longer needed.
**9 **
**External Publications(1989 to Present).**Brochures, bookmarks, pamphlets containing
information available to the general public on important and/or new tax information.
(Job No. N1-58-97-3, Item 9)

Back to Table of Contents 606

Records Control Schedules – 34 Communications and Liaison (C&L)

ITEM NO. DESCRIPTION OF RECORDS

A. External publications issued byHeadquarters.
(1) External publications through 1996.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this schedule, transfer to NARA. **
(2) External publications 1997 and beyond.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Retireto Records Center in 2-year blocks when the oldest record is 2 years old.
Transferto NARA in 4-year blocks when newest record is 4 years old.
B. External publications issued by the Field.
(1) External publications through 1996.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this schedule, transfer to NARA. **
(2) External publications 1997 and beyond
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Retireto Records Center in 5-year blocks when the oldest record is 5 years old.
Transferto NARA in 5-year blocks when the newest record is 10 years old.
C. Records determined during archival processing to lack sufficient archival value to
warrant Permanent. retention by NARA.
**AUTHORIZED DISPOSITION **
Destroyimmediately.
D. Background files consisting of production files, background information and clearance
information.
**AUTHORIZED DISPOSITION **
Destroywhen 2 years old.
10
**Internal Publications(1993 to Present).Information available to IRS managers and
employees nationwide on a variety of topics that document changes in tax administration
and the structure of the IRS in booklet, brochure, or pamphlet format.
(Job No. N1-58-97-3, Item 10)
A. Record copy ofHeadquarters-**issued publications.
(1) Headquarters-issued internal publications through 1996.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this schedule, transfer to NARA. **
(2) Headquarters-issued internal publications 1997 and beyond.

Back to Table of Contents 607

Records Control Schedules – 34 Communications and Liaison (C&L)

ITEM NO. DESCRIPTION OF RECORDS

AUTHORIZED DISPOSITION
PERMANENT.
Cut offat the end of the calendar year.
Retireto Records Center in 2-year blocks when the oldest record is 2 years old.
Transferto NARA in 4-year blocks when the newest record is 4 years old.
B. Internal publications issued by theField.
(1) Internal publications issued by the Field through 1996.
AUTHORIZED DISPOSITION
**PERMANENT. **
**Upon approval of this schedule, transfer to NARA. **
(2) Internal publications issued by the Field 1997 and beyond.
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Retireto Records Center in 5-year blocks when the oldest record is 5 years old.
Transferto NARA in 5-year blocks when newest record is 10 years old.
C. Records determined during archival processing to lack sufficient archival value to
warrant Permanent. retention by NARA.
**AUTHORIZED DISPOSITION **
Destroyimmediately.
D. Background files consisting of production files, background information and
clearainformation.
**AUTHORIZED DISPOSITION **
Destroywhen 2 years old.
11
**Internal Communications System. **Records consisting of an electronic bulletin board
which is a news service available to all Public Affairs Specialists. Information can be
downloaded and news items used in local newsletters and news releases.
(Job No. N1-58-97-3, Item 11)
A. Input Documentation. Electronic transmission of news releases, bulletins, statistical
reports, filing season information, changes in the tax law and etc.
**AUTHORIZED DISPOSITION **
Deleteelectronic version when no longer needed for administrative, legal, audit, or other
operational purposes.
B. Output Documentation. Hard copy printouts created for short-term administrative
purposes by the field Public Affairs Officers.
**AUTHORIZED DISPOSITION **
Destroywhen no longer needed for administrative, legal, audit, or other operational
purposes.

Back to Table of Contents 608

Records Control Schedules – 35 IRS Tax Administrative Systems - Electronic

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 35

IRS TAX ADMINISTRATIVE SYSTEMS – ELECTRONIC

This Records Control Schedule (RCS) is obsolete.

Electronic system records/data disposition instructions previously published under RCS 25 have been moved for publication in Document 12990, under RCS 32 for Electronic Tax Administration.

RCS 32 consolidated and/or replaced the publication of duplicate electronic system disposition authorities under RCS 32 for Electronic Tax Administration, and RCS 35 for Tax Administration-Systems (Electronic).

Therefore, see RCS 32 in this Document for electronic system disposition authorities previously published under RCS 35.

Back to Table of Contents 609

Records Control Schedules – 36 IRS Permanent. Records Index

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 36

IRS PERMANENT RECORDS INDEX

The IRS, working with the National Archives and Records Administration (NARA), has identified numerous permanent records series. These records document the policies and history of the IRS. This Schedule serves as an index (a cross-reference) to permanent series identified throughout Document 12990 for added awareness to custodial organizations that these records must be retained according to the authorized disposition for the eventual transfer to NARA. This Schedule will be updated as additional permanent records are identified and approved by NARA.

Please note that some of the records listed in this Schedule contain taxpayer information subject to the disclosure limitations of Section 6103 of the Internal Revenue Code. IRS staff must ensure these records are accessioned in sealed boxes and that accompanying documentation (i.e., the SF135, Records Transmittal and Receipt or SF258, Agreement to Transfer Records to the National Archives of the United States ) clearly states disclosure and/or access restrictions per IRC section 6103.

RCS 36 is current as of May 2023.

RCS/ Custodial Item No. Organization Records Description Authorized Disposition

RCS/8, 6a Commissioner’s Calendars/Schedules (1993 Office to Present) of the Commissioner or Deputy Commissioner. (Job No. N1-58-96-4, Item 6a)

RCS/8, 7a Commissioner’s Reading Files (1993 to Office Present) Correspondence signed by Commissioner or Deputy Commissioner that contain taxpayer information. (Job No. N1-58-96-4, Item 7a)

RCS/8, 7b Commissioner’s Reading Files (1993 to Office Present) Correspondence signed by Commissioner or Deputy Commissioner that do not contain taxpayer information. (Job No. N1-58-96-4, Item 7b)

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 10 years old.

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 10 years old.

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 10 years old.

RCS/8,8a1 Commissioner’s Subject Files (1993 to PERMANENT. Office Present) maintained by the Cut off at the end of the Commissioner or Deputy calendar year. Commissioner that contain Retire to Records Center

taxpayer information. when 2 year old with

Back to Table of Contents 610

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Custodial Item No. Organization

RCS/8,8a2 Commissioner’s Office

RCS/8,8b1 Commissioner’s Office

RCS/8,8b2 Commissioner’s Office

RCS/8, 9a Commissioner’s Office

RCS/8, 11a Commissioner’s Office

RCS/8, 12 Commissioner’s

Records Description

(Job No. N1-58-96-4, Item 8a[1])

Subject Files (1993 to Present) maintained by the Commissioner or Deputy Commissioner that do not contain taxpayer information. (Job No. N1-58-96-4, Item 8a[2])

Subject Files (1993 to Present) maintained by the Staff of the Commissioner or Deputy Commissioner and the Office of Public Liaison that contain taxpayer information. (Job No. N1-58-96-4, Item 8b[1])

Subject Files (1993 to Present) maintained by the Staff of the Commissioner or Deputy Commissioner and the Office of Public Liaison that do not contain taxpayer information. (Job No. N1-58-96-4, Item 8b[(2])

Speech Files (1993 to Present) Copies of speeches delivered by the Commissioner or the Deputy Commissioner. (Job No. N1-58-96-4, Item 9a)

Executive Conferences and Meetings (1990 to Present). (Job No. N1-58-96-4, Item 1a)

Authorized Disposition

access restricted by 6103.

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 2 years old with access restricted by 6103. Transfer to NARA in 5 year blocks when 10 years old.

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 2 years old. Transfer to NARA in 5year blocks when 10 years old, with access restricted by Section 6103 of the Internal Revenue Code.

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 2 year old Transfer to NARA in 5 year blocks when 10 years old.

PERMANENT. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 10 years old.

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 10 years old.

PERMANENT.

Back to Table of Contents 611

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Custodial Item No. Organization

Office

RCS/8, 13 Commissioner’s Office

RCS/8, 16A1 Commissioner’s Office

RCS/8, 16A2 Commissioner’s Office

RCS/8, 16B1 Commissioner’s Office

RCS/8, 21a Office of Public Liaison

RCS/8, 21b Office of Public Liaison

Records Description

Presidential and Vice Presidential Tax Returns (1913 to Present). (Job No. N1-58-96-4, Item 13)

Special Project or Study Files (1996 to Present) (Job No. N1-58-96-4, Item 15).

Quality Correspondence Files (National Directors Correspondence and Office Official Files). (Job No. N1-58-97-12, Item 2A1)

Quality Correspondence Files (General Correspondence). (Job No. N1-58-97-12, Item 2A2)

Quality Project Files (Final Reports and Products). (Job No. N1-58-97-12, Item 2B1)

Meetings With External Organizations (IRS Advisory Council, IRSAC and Electronic Tax Administration Advisory Committee, ETAAC)

Meetings With External Organizations (Commissioner’s Annual Meetings with External Liaison Groups, 1993 to Present). (Job No. N1-58-96-4, Item 12b)

Authorized Disposition

There are currently no transfer instructions for these returns.

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 10 years old.

PERMANENT. Cut off annually. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 20 years old.

PERMANENT. Cut off annually. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 20 years old.

PERMANENT. Cut off annually. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 20 years old.

PERMANENT. See GRS 6.2.

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 10 years old.

Back to Table of Contents 612

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Custodial Item No. Organization

RCS/8, 21c Office of Public Liaison

RCS/8, 26a Office of Small Business Affairs

RCS/8, 46A1 PGLD

RCS/8, 46B1 PGLD

RCS/9, 9a Taxpayer Advocate

RCS/9, 9b Taxpayer Advocate

Records Description

Meetings With External Organizations (Quarterly Meetings with External Liaison Groups, 1993 to Present). (Job No. N1-58-96-4, item 12c)

Small Business Affairs Files (1994 to Present). (Job No. N1-58-96-4, Item 16a)

Congressional Reports ( Report ). (Job No. N1-58-05-2)

Congressional Reports ( Background Files). (Job No. N1-58-05-2)

Administrative Management and Organization Records (Policy and Program Records).

Administrative Management and Organization Records (Organizational History Records).

Authorized Disposition

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 10 years old.

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 10 years old.

PERMANENT. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 10 years old.

PERMANENT. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 10 years old.

PERMANENT. Cut off correspondence annually; studies and case files upon completion of study or at appropriate phase. Retire to Records Center 5 years after cutoff, or when no longer needed. Transfer to NARA 15 years after cutoff.

PERMANENT. Cut off correspondence annually; and studies and case files upon completion of study or at appropriate phase.

Back to Table of Contents 613

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

Custodial Organization Records Description

RCS/9, 10 Taxpayer Advocate

RCS/9, 32a Taxpayer Advocate

RCS/9, 36a Taxpayer Advocate

RCS/9, 37a1 Taxpayer Advocate

RCS/9, 37a2 Taxpayer Advocate

RCS/9, 68a Taxpayer Advocate

Special Project or Study Files.

Annual Report to Congress (Final Report, 1990 to Present). (Job No. N1-58-10-15, Item 3a)

Speech Files, Testimonies and Public Appearances (Record copy). (Job No. N1-58-10-15, Item 6a)

Subject Files (Files of National Taxpayer Advocate and Deputy National Taxpayer Advocate - that contain taxpayer information). (Job No. N1-58-10-15, Item 7a1)

Subject Files (Files of National Taxpayer Advocate and Deputy National Taxpayer Advocate - that do not contain taxpayer information). (Job No. N1-58-10-15, Item 7a2)

National and Area Advocacy Project Reports (Record

Authorized Disposition

Retire to Records Center 5 years after cutoff, or when no longer needed. Transfer to NARA 15 years after cutoff.

PERMANENT. Retire to Records Center when 5 years old. Transfer to NARA when 15 years old.

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center 5 years after cutoff. Transfer to NARA 15 years after cutoff, or when no longer needed for administrative, audit, legal, or other operational purposes, whichever is sooner.

PERMANENT. Cut off at the end of the calendar year. Transfer to NARA 15 years after cutoff.

PERMANENT. Cut off at the end of the calendar year. Retire to Record Center 2 years after cutoff. Transfer to NARA 15 years after cutoff, with access restricted by Section 6103 of the Internal Revenue Code.

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center 2 years after cutoff. Transfer to NARA 15 years after cutoff.

PERMANENT. Cut off at the end of the

Back to Table of Contents 614

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Custodial Item No. Organization

RCS/10, 18 Appeals

RCS/13, 3 Chief Counsel

RCS/13, 4 Chief Counsel

RCS/13, 13 Chief Counsel

RCS/14, 1 Chief Counsel

RCS/14, 6 Chief Counsel

Records Description

copy, 1982-Present) . (Job No. N1-58-10-15, Item 8a)

Art Appraisal Services Records.

Record Set in the Digest Section of the Chief Counsel’s Library of Formal and Informal Opinions of the Chief Counsel. (See RCS 14, Item 24 Digest Section Records )

Record Set in the Digest Section of the Chief Counsel’s Library of IRS rulings approved by the Chief Counsel and digest of these rulings. (See RCS 14, Item 24 Digest Section Records )

Chief Counsel’s Directive Manual (CCDM). (See RCS 14, Item 6 CCDM, Chief Counsel Notices, Division Counsel Notices and Orders; and Counsel-authored IRM section s, Job No. DAA-00582012-0005-0005)

Organization Program Records. (Job No. DAA-00582012-0005-0001)

CCDM, Chief Counsel Notices, Division Counsel Notices and Orders; and Counsel-authored IRM sections. (Job No. DAA-00582012-0005-0005)

Authorized Disposition

calendar year in which the report was prepared. Retire to Records Center 5 years after cutoff. Transfer to NARA 15 years after cutoff, or when no longer needed for administrative, audit, legal, or other operational purposes, whichever is sooner.

PERMANENT. See GRS 6.2.

PERMANENT. Disposition pending NARA re-appraisal. Do not destroy. .

PERMANENT. Disposition pending NARA re-appraisal. Do not destroy.

PERMANENT. Cut off at the end of the calendar year. Transfer to NARA 15 years after cutoff.

PERMANENT. Transfer to NARA in 10 year blocks when 30 years old.

PERMANENT. Cut off at the end of the calendar year. Transfer to NARA 15 years after cutoff.

Back to Table of Contents 615

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

RCS/14, 24

RCS/14, 63

RCS/16, 26

RCS/17, 4(1)

RCS/17, 8(2)

RCS/17,

9(1)(A)

RCS/17, 10(1)(A)

Custodial Organization

Chief Counsel

Chief Counsel

Chief Financial Officer (CFO)

Information Technology

Information Technology

Information Technology

Information Technology

Records Description

Digest Section Records.

Legislation and Proposed Legislation. (Job No. DAA0058-2012-0005-0024)

Top-Level and Business/Functional-Level Governance Board Policy Records . (Job No. DAA-00582023-0001-0001, pending NARA approval)

GAO Reports. (Job No. N158-97-4, Item 4)

Administrative Management and Organization Records. (Organizational History Records). (Job No. NC-58-75-1, Item 1[2])

Study Group or Task Force Files (Record copy of final reports, briefing papers, publications, etc). (Job No. N1-58-97-4, Item 9[1][A])

Committee, Meeting, and Conference Records (Record copy of agenda, briefing papers, presentation materials, etc). (Job No. N1-97-4, Item 10[1][A])

Authorized Disposition

PERMANENT. Disposition pending NARA re-appraisal. Do not destroy.

PERMANENT. Cut off files at the end of each Congressional Session. Retire to Records Center after 5 years. Transfer to NARA after 20 years.

PERMANENT. Cut off at the end of the fiscal year. Transfer to NARA 15 years after cutoff or upon board decommissioning, whichever is sooner.

PERMANENT. Cut off annually. Retire to Records Center when 5 years old. Transfer to NARA when 20 years old.

PERMANENT. Cut off annually or on completion of study. Retire to Records Center after 5 years or when no longer needed. Transfer to NARA after 10 years.

PERMANENT. Cut off annually. Retire to Records Center when 5 years old. Transfer to NARA when 20 years old.

PERMANENT. Cut off annually. Retire to Records Center when 5 years old. Transfer to NARA when 20 years old.

Back to Table of Contents 616

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

Custodial Organization Records Description

RCS/17, 12(1) Information Technology

Authorized Disposition

PERMANENT. Cut off annually. Retire to Records Center when 2 years old. Transfer to NARA when 20 years old.

PERMANENT. Transfer to NARA with system.

PERMANENT. Transfer to NARA with system.

PERMANENT. Transfer to NARA with system.

PERMANENT. Retain record copy of all historical tape files. Transfer one copy, along with documentation to NARA upon notification by SOI Division.

PERMANENT. Retire to Records Center when 10 years old. Transfer to NARA when 30 years old.

PERMANENT.

RCS/17,

20(1)A

RCS/17,

20(2)A

RCS/17,

20(3)A

Information Technology

Information Technology

Information Technology

RCS/18, 12 Enterprise Computing Center

  • Detroit

RCS/18, 29 Enterprise Computing Center

  • Detroit

RCS/18, 36 Enterprise Computing Center

Reading Files (Correspondence signed by the Chief Information Officer or Deputy Chief Information Officer). (Job No. N1-58-97-4, Item 12[1])

Tax Processing Systems and Administrative Systems Project Files (Initiation phase documentation for Permanent. administrative systems). (Job No. N1-58-97-4, Item 20[1][A])

Tax Processing Systems and Administrative Systems Project Files (Design/Development phase documentation for Permanent. administrative systems). (Job No. N1-58-97-4, Item 20[2][A])

Tax Processing Systems and Administrative Systems Project Files (Implementation/Operation phase documentation for Permanent. administrative systems). (Job No. N1-58-97-4, Item 20[3][A])

Statistics of Income Historical Tape Files. (Job No. NN-173-170, Item 31)

File Definition or Data Dictionary. (Job No. N1-58-93-3, Item 29)

Back to Table of Contents 617

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Custodial Item No. Organization

  • Detroit

RCS/20, 4A1a Administration/ Organization Support Operation

RCS/20, 4A1c Administration/ Organization Support Operation

RCS/20, 4A3a Administration/ Organization Support Operation

RCS/20, 4A3b Administration/ Organization Support Operation

RCS/20, 4B1a Administration/ Organization Support Operation

RCS/20,4B1c Administration/ Organization Support Operation

RCS/20,4B3a

Records Description

Final Perfected Master Files (Total Survey File). (Job No. N1-58-93-3, Item 36)

Directives (Records available to public, 1995-Present, paper not converted to microfilm). (Job No. N1-58-99-3)

Directives (Records available to public, 1995-present, paper converted to CD-ROM). (Job No. N1-58-99-3)

Directives (Records available to public, 1918-1994, microfilm). (Job No. N1-58-99-3)

Directives (Records available to public, 1995-present, microfilm). (Job No. N1-58-99-3)

Directives (Records NOT available to public, 1995- Present, paper not converted to microfilm). (Job No. N1-58-99-3)

Directives (Records NOT available to public, 1995- present, paper converted to CD-ROM). (Job No. N1-58-99-3)

Directives (Records NOT available to public, 1918-

Authorized Disposition

Retire to Records Center when 10 years old. Transfer to NARA when 30 years old.

PERMANENT. Cut off or close files at the end of the calendar year. Transfer to NARA 1 month after end of calendar year.

PERMANENT. Cut off or close files at the end of the calendar year. Transfer to NARA 1 month after end of calendar year.

PERMANENT. Transfer to NARA upon approval of Schedule.

PERMANENT. Transfer to NARA upon approval of Schedule.

PERMANENT. Cut off or close files at the end of the calendar year. Retire to Records Center within 6 months of end of calendar year. Transfer to NARA when 3 years old.

PERMANENT. Cut off or close files at the end of the calendar year. Retire to Records Center within 6 months of calendar year. Transfer to NARA when 3 years old.

PERMANENT.

Back to Table of Contents 618

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Custodial Item No. Organization

Administration/ Organization Support Operation

RCS/20, 4B3b Administration/ Organization Support Operation

RCS/21, 1A Strategic Planning Division

RCS/21, Strategic Planning 4A1b Division

RCS/21, 4A2 Strategic Planning Division

RCS/21, 5 Strategic Planning Division

RCS/21, 6 Strategic Planning Division

RCS/21, 7 Strategic Planning

Records Description

1994, microfilm). (Job No. N1-58-99-3)

Directives (Records NOT available to public, 1995- present, microfilm). (Job No. N1-58-99-3)

Strategic Planning Documentation. (Job No. N1-58-96-1, Item 1A)

Organizational History Files (microfilm records). (Job No. N1-58-96-1, Item 4)

Organization History Files (Not microfilm: paper records). (Job No. N1-58-96-1, Item 4)

Instructions for Data Base Development Other than TCMP. (Job No. N1-58-89-4, Item 10)

Completed Project Tape Files Other than TCMP (Machine Readable Records) (Job No. N1-58-89-4, Item 11)

Authorized Disposition

Transfer to NARA upon approval of this Schedule.

PERMANENT. Transfer to NARA upon approval of this Schedule.

PERMANENT. Cut off at the end of the fiscal year. Retire to Records Center when 3 years old. Transfer to NARA when 10 years old.

PERMANENT. Cut off at the end of the fiscal year. Transfer to NARA, after verification of the microfilm, at the end of the fiscal year.

PERMANENT. Cut off at the end of the fiscal year. Retire to Records Center when 5 years old. Transfer to NARA when 15 years old.

PERMANENT. Retire to Records Center 1 year after project completion Retire to Records Center 1 year after project completion. Transfer to NARA 15 years after project completion.

PERMANENT. Retire to Records Center 1 year after project completion Transfer to NARA when 5 years old.

PERMANENT.

Back to Table of Contents 619

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Custodial Item No. Organization

Division

RCS/21, Strategic Planning

16A3 Division

RCS/21,16B1 Strategic Planning Division

RCS/21,16B2 Strategic Planning Division

RCS/21, Strategic Planning 16B4 Division

RCS/22, 1(1) Tax Administration

  • Compliance

RCS/22, 1(2) Tax Administration

  • Compliance

Records Description

Documentation on Requirements and/or Specifications for Development of Workload Selection System Data Base File. (Job No. N1-58-89-4, Item 12)

Special One-Time Studies - Alternative Strategies for Tax Administration (ASTA) and Deferred Adverse Tax Consequences (DACTC) (Final Reports). (Job No. N1-58-89-4, Item 62A3)

Special One-Time Studies - Taxpayer Attitude Surveys (Survey micro data in machine- readable form). (Job No. N1-58-89-4, Item 62B1)

Special One-Time Studies Taxpayer Attitude Surveys (Documentation describing the data elements, codes and other information relating to each data set). (Job No. N1-58-89-4,Item 62B2)

Special One-Time Studies Taxpayer Attitude Surveys (Final Reports). (Job No. N1-58-89-4, Item 62B4)

Administrative Management and Organization Records (Policy, Practice and Program records) . (Job No. N1-58-11-15, Item 1)

Administrative Management and Organization Records (History records) . (Job No. N1

Authorized Disposition

Retire to Records Center 1 year after project completion. Transfer to NARA 15 years after project completion.

PERMANENT. Transfer to NARA in 5 year blocks when 5 years old.

PERMANENT. Transfer each data set to NARA 3 years after completion of the survey.

PERMANENT. Transfer with corresponding data set.

PERMANENT. Transfer to NARA 3 years after completion of the survey.

PERMANENT. Cut off correspondence annually; studies and case files upon completion of study or at appropriate phase. Retire to Records Center 5 years after cutoff. Transfer to NARA 10 years after cutoff.

PERMANENT. Cut off annually or upon completion of study.

Back to Table of Contents 620

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

RCS/22,

12A(1)

RCS/22, 12A(2)(a)

RCS/22, 16(1)

RCS/22,

17(1)

RCS/22,

18(1)

RCS/24, 95(5)

Custodial Organization

Tax Administration

  • Compliance

Tax Administration

  • Compliance

Tax Administration

  • Compliance

Tax Administration

  • Compliance

Tax Administration

  • Compliance

TE/GE

Records Description

58-11-15, Item 2)

Forms Development Case Files (Record copy of IRS Tax Forms and related instructions). (Job No. N1-58- 12-4, Item 12A1)

Forms Development Case Files (Background files for Form 1040 series, Form 1120 series, and W series). (Job No. N1-58-12-4, Item 12A2a)

Calendars and Schedules (1990 to Present). These records document the daily activities of the Deputy Commissioner, Services and Enforcement. (N1-58-98-1, Item 2)

Reading Files that pertain to the Deputy Commissioner, Services and Enforcement organization and management of operations. (N1-58-98-1, Item 7)

Subject Files (1990 to Present). Subject files on program and policy issues. (N1-58-98-1, Item 9)

AnnualEmployer’s Return for Employee’s Pension or Profit-Sharing Plans . Master File (structured database with IR 5500-EZ information). (Job No. N1-58-08-13)

Authorized Disposition

Retire to Records Center 5 years after cutoff or when no longer needed. Transfer to NARA 10 years after cutoff.

PERMANENT. Transfer to NARA when 25 years old.

PERMANENT. Cut off at the end of the tax year. Transfer to offsite storage when 5 years old. Transfer to NARA when 15 years old.

PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5year blocks when 10 years old.

PERMANENT. Cut off annually. Retire to Records Center when 5 years old. Transfer to NARA in 5year blocks when 10 years old.

PERMANENT. Cut off files annually. Retire to Records Center 5 years after cutoff. Transfer to NARA in 5year blocks when most recent record is 10 years old.

PERMANENT. DOL will transfer a copy of the structured database in accordance to 36 CFR 1228.270. After initial transfer of

Back to Table of Contents 621

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

Custodial Organization Records Description Authorized Disposition

database to NARA, transfer a copy of the database annually to NARA 1 year after the beginning of each processing year (July 1).

RCS/25,1A SOI General Administration and PERMANENT. Management Files (SOI Cut off at the end of the Program Correspondence and calendar year. Management Files). (Job No. Transfer to NARA in 5DAA-0058-2017-0019, pending year blocks when newest NARA approval) publications are 15 years old and oldest publications are 20 years old.

RCS/25, 3B SOI Unpublished Source Books PERMANENT. (Paper records that cannot be Transfer to NARA in microfilmed). (Job No. DAA- 2024 in one block when 0058-2017-0019, pending newest records are 25 NARA approval) years old.

RCS/25, 3C SOI Unpublished Source Books PERMANENT. (Microfilm). (Job No. DAA- Transfer to NARA in 0058-2017-0019, pending 2024 in one block when NARA approval) newest records are 25 years old.

RCS/25, 4A SOI Tabulations (Unpublished PERMANENT. Tabulations). (Job No. DAA- Cut off at end of 0058-2017-0019, pending calendar year. NARA approval) Transfer to NARA in 5year blocks when newest records are 15 years old and oldest records are 20 years old.

RCS/25, 6A1 SOI Statistics of Income Study PERMANENT. Files (Unpublished Studies, Cut off at end of Study Files). (Job No. DAA- calendar year. 0058-2017-0019, pending Transfer to NARA in 5NARA approval) year blocks when newest records are 15 years old and oldest records are 20 years old.

RCS/25, 6A2 SOI Statistics of Income Study PERMANENT. Files (Unpublished Studies, Cut off at end of Documentation). (Job No. calendar year. DAA-0058-2017-0019) Transfer to NARA in 5 year blocks when newest records are 15 years old

Back to Table of Contents 622

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

Custodial Organization Records Description Authorized Disposition

and oldest records are 20 years old.

RCS/25, 6B1 SOI Statistics of Income Study PERMANENT. Files (Public-Use Studies, Cut off at end of Study Files). (Job No. DAA- calendar year. 0058-2017-0019, pending Transfer to NARA in 5NARA approval) year blocks when newest records are 15 years old and oldest records are 20 years old.

RCS/25, 6B2 SOI Statistics of Income Study PERMANENT. Files (Public-Use Studies, Cut off at end of Documentation). (Job No. calendar year. DAA-0058-2017-0019, pending Transfer to NARA in 5NARA approval) year blocks when newest records are 15 years old and oldest records are 20 years old.

RCS/25, 8 SOI SOI Bulletins and Other PERMANENT. Paper Publications. Cut off at end of (Job No. DAA-0058-2017- calendar year. 0019, pending NARA approval) Transfer to NARA in 5 year blocks when newest records are 15 years old and oldest records are 20 years old.

RCS/26, 1 Tax Administration General Administration PERMANENT. -LB&I and Management Files. Cut off files annually. (Job No. N1-58-88-5, Item 1) Transfer to NARA when 30 years old.

RCS/26, 2 Tax Administration Office of the PERMANENT. -LB&I Commissioner (LB&I) Cut off files annually. Policy Files . Transfer to NARA when (Job No. N1-58-88-5, Item 30 years old. 2)

RCS/26, 4 Tax Administration Legislation and Regulation PERMANENT. -LB&I Records. Cut off files annually. (Job No. N1-58-88-5, Item 4) Transfer to NARA when

30 years old.

Retire to Records Center when 5 years old. Transfer to NARA in 5year blocks when 15 years old.

RCS/26, 18 Tax Administration -LB&I

Records of Industry-wide Programs with Other

Records of Industry-wide PERMANENT. Programs with Other Cut off files annually.

Governments. Retire to Records Center (Job No. N1-58-88-5, Item 19) when 5 years old.

Back to Table of Contents 623

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

Custodial Organization Records Description Authorized Disposition

RCS/26, 20 Tax Administration International Organization PERMANENT. -LB&I Files. (Job No. N1-58-88-5, Cut off files annually. Item 21) Transfer to NARA in 5year blocks when 30 years old.

RCS/26, 29 Tax Administration Project Completion Reports PERMANENT. -LB&I for Tax Administration Cut off files annually. Assistance Projects (TAAS). Transfer to NARA 25 (Job No. N1-58-88-5, Item 31) years after completion of the project.

RCS/26, 33 Tax Administration Inter-American Center of PERMANENT. -LB&I Tax Administrators (CIAT) Cut off files annually. Files (Job No. N1-58-88-5, Retire to Records Center Item 35) when 5 years old. Transfer to NARA when 30 years old.

RCS/26, 34 Tax Administration -LB&I

Inter-American Center of Tax PERMANENT. Administrators (CIAT) Cut off files annually.

General Correspondence. Retire to Records Center (Job No. N1-58-88-5, Item 36) when 5 years old. Transfer to NARA when 30 years old.

RCS/26, 35 Tax Administration Inter-American Center of Tax PERMANENT. -LB&I Administrators (CIAT) Cut off files annually. Briefing Books. Retire to Records Center (Job No. N1-58-88-5, Item 37) when 5 years old. Transfer to NARA when 30 years old.

RCS/27, 3 Compliance Survey Scope and PERMANENT. Research Objectives. (Job No. NC1-58- Retire to Records Center 85-2, Item 2). when 5 years old. Transfer to NARA when 30 years old.

RCS/27, 4 Compliance NRP Study Prospectus. (Job PERMANENT. Research No. N1-58-05-7, Item 2). Retire to Records Center when 5 years old. Transfer to NARA when 30 years old.

RCS/27, 5 Compliance Research

Final Sample Design. (Job No. N1-58-05-7, Item 3)

PERMANENT. Retire to Records Center when 5 years old. Transfer to NARA in 5year blocks when 30 years old (with Study File in RCS 27, Item 9).

Back to Table of Contents 624

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

Custodial Organization Records Description

RCS/27, 6 Compliance Research

RCS/27, 7 Compliance Research

RCS/27, 8 Compliance Research

RCS/27, 9 Compliance Research

Data Maps and Data Dictionaries. (Job No. N1-58-05-7, Item 5)

Sample Selection Requirements. (Job No. N1-58-05-7, Item 4)

Project Planning. (Job No. NC1-58-89-4, Item 8)

Final Perfected Master Files (Study File). (Job No. N1-5805-7, Item 6)

RCS/33, 1 Legislative Affairs Subject Files. (Job No. N1-58-97-6, Item 1)

RCS/33, 4 Legislative Affairs Congressional Hearings and Statements. (Job No. N1-58-97-6, Item 4)

RCS/33, 8(1) Legislative Affairs Legislative Proposals for enacted proposals. (Job No. N1-58-97-6, Item 8[1])

RCS/33, 8(2) Legislative Affairs Legislative Proposals that are not enacted. (Job No. N158-97-6, Item 8[2])

Authorized Disposition

PERMANENT. Retire to Records Center when 5 years old. Transfer to NARA in 5year blocks when 30 years old (with Study File in RCS 27, Item 9).

PERMANENT. Retire to Records Center when 5 years old. Transfer to NARA in 5year blocks when 30 years old (with Study File in RCS 27, Item 9).

PERMANENT. Retire to Records Center when 5 years old. Transfer to NARA when 30 years old.

PERMANENT. Electronic: House in the DCC Transfer to NARA in 5year blocks when 30 years old.

PERMANENT. Transfer to NARA when 10 years old.

PERMANENT. Cut off at the end of the Congressional session. Transfer to NARA when 10 years old.

PERMANENT. Cut off at the end of the Congressional session. Retire to Records Center when 5 years old. Transfer to NARA when 20 years old.

PERMANENT. Cut off files at the end of each Congressional session.

Back to Table of Contents 625

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

Custodial Organization Records Description Authorized Disposition

Retire to Records Center when 10 years old. Transfer to NARA when 20 years old.

RCS/33, 9 Legislative Affairs Public Laws. PERMANENT. (Job No. N1-58-97-6, Item 9) Cut off at the end of the Congressional Session. Transfer to NARA when 20 years old.

RCS/33, 10B Legislative Affairs Legislative Affairs, Tracking PERMANENT. and Implementation Services Cut off at end of (LATIS) Legislative Legislative Session. Implementation Tracking Transfer to NARA 10 (UTS) Application System years after cutoff.

Data/Master Data Files. (Job No. N1-58-09-50)

RCS/33, 10D Legislative Affairs Legislative Affairs, Tracking PERMANENT. and Implementation Services Cut off at end of (LATIS) Legislative Legislative Session. Implementation Tracking Transfer to NARA 10 (UTS) Application System years after cutoff. Documentation. (Job No. N158-09-50)

RCS/33, 11B Legislative Affairs Legislative Analysis, PERMANENT. Tracking and Implementation Cut off at end of Services Tax Gap System Legislative Session. Data/Master Data Files. (Job Transfer to NARA 10 No. N1-58-09-54) years after cutoff.

RCS/33, 11D Legislative Affairs Legislative Analysis, PERMANENT. Tracking and Implementation Cut off at end of Services Tax Gap System Legislative Session. Documentation. (Job No. N1- Transfer to NARA 10 58-09-54) years after cutoff.

RCS/33, 12B Legislative Affairs Legislative Analysis, PERMANENT. Tracking and Implementation Cut off at end of Services Taxpayer Taxpayer Assistance

Assistance Blueprint Blueprint Initiative. Application System Transfer to NARA 10 Data/Master Data Files. (Job years after cutoff. No. N1-58-09-51)

RCS/33, 12D Legislative Affairs Legislative Analysis, PERMANENT. Tracking and Implementation Cut off at end of Services Taxpayer Taxpayer Assistance Assistance Blueprint Blueprint Initiative.

Application System Transfer to NARA 10 years after cutoff.

Back to Table of Contents 626

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

Custodial Organization Records Description Authorized Disposition

Documentation. (Job No. N158-09-51)

RCS/34, 1A1 C&L IRS News Releases issued by PERMANENT. Headquarters created through Upon approval of this 1996. (Job No. N1-58-97-3, schedule, transfer to Item 1A1) NARA.

RCS/34, 1A2 C&L IRS News Releases issued by PERMANENT. Headquarters created 1997 Cut off at the end of the and beyond. calendar year. (Job No. N1-58-97-3, Item 1A2) Retire in 2-year blocks to Records Center when the oldest record is 2 years old. Transfer to NARA in 4 years blocks when the newest record is 4 years old.

RCS/34, 1B1 C&L IRS News Releases issued by PERMANENT. the Field through 1996. Upon approval of this (Job No. N1-58-97-3, Item schedule, transfer to 1B1) NARA.

RCS/34, 1B2 C&L IRS Newsletters issued by PERMANENT. Field through 1997 and Cut off at the end of the beyond. calendar year.

(Job No. N1-58-97-3, Item Retire in 5-year blocks to 1B2) Records Center when the oldest record is 5 years old. Transfer to NARA in 5year blocks when the newest record is 10 years old.

RCS/34, 2A. C&L IRS Newsletters issued by the Field. (Job No. N1-58-97-3, Item 2A)

RCS/34, 2B. C&L IRS Newsletters issued by the Field. (Job No. N1-58-97-3, Item 2B)

PERMANENT. Cut off at the end of the calendar year. Retire in 2-year blocks to Records Center when the oldest record is 2 years old. Transfer to NARA in 4year blocks when the newest record is 4 years old.

PERMANENT. Cut off at the end of the calendar year.

Back to Table of Contents 627

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

Custodial Organization Records Description Authorized Disposition

Retire in 5-year blocks to Records Center when the oldest record is 5 years old. Transfer to NARA in 5year blocks when the newest record is 10 years old.

RCS/34, 3A C&L Fact Sheets created through PERMANENT. 1996. (Job No. N1-58-97-3, Upon approval of this Item 3A) schedule, transfer to NARA.

RCS/34, 3B C&L Fact Sheets created in 1997 PERMANENT. and beyond. Cut off at the end of (Job No. N1-58-97-3, Item calendar year. 3B) Retire to Record Center in 2 year blocks when oldest record is 2 years old. Transfer to NARA in 4year blocks when the newest record is 4 years old.

RCS/34, 4A C&L Data Book - Record Copy PERMANENT. (Job No. N1-58-97-3, Item 4A) Transfer one copy to NARA upon issuance.

RCS/34, 5A1 C&L Speech Files - Record copy PERMANENT. of speeches delivered by the Upon approval of this Commissioner, Deputy schedule, transfer to

Commissioner, 1987-1992 NARA (Job No. N1-58-97-3, Item 5A1)

RCS/34, 5A2 C&L Speech Files - Record copy PERMANENT. of speeches delivered by the Cut off at the end of Commissioner, Deputy calendar year. Commissioner, 1993 - Retire to Record Center Present. when 5 years old.

(Job No. N1-58-96-4, Item Transfer to NARA in 5 9A) year blocks when 10 years old.

RCS/34, 5B C&L Speech Files - Record copy of speeches delivered by the Regional Commissioners, District Directors or Service Center Directors, 1987

PERMANENT. Cut off at the end of calendar year. Retire to Record Center when 5 years old.

Back to Table of Contents 628

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

RCS/34, 6 A(1)(a)&(b)

Present. (Job No. N1-58-97-3, Item 5B)

C&L Still Pictures (Prints) of Senior IRS officials including, but not limited to, the Commissioner, Deputy Commissioner, Chief Counsel,

Assistant Commissioners, Regional Commissioners, District Directors, and Service Center Directors. (Job No. N158-97-3, Items 6A[1][a]&[b])

Custodial Organization Records Description Authorized Disposition

Transfer to NARA in 5 year blocks when 10 years old.

PERMANENT. Transfer to NARA in 5year blocks when oldest print is 5 years old.

RCS/34, C&L Still Pictures (Prints) of PERMANENT. 6A(2)(a)&(b) Important IRS events and Transfer to NARA in 5functions that document the year blocks when oldest mission of the agency. (Job print is 5 years old. No. N1-58-97-3, Items 6A[2][a]&[b])

RCS/34, C&L Black and White Negatives - PERMANENT. 6B(1)(a)&(b) Senior IRS officials, including Cut off but not limited to, the calendar year. Commissioner, Deputy Transfer Commissioner, Chief Counsel, Assistant Commissioners, Regional Commissioners, old. District Directors, and Service

Cut off at the end of the calendar year. Transfer to NARA in 5year blocks when the oldest negative is 5 years old.

Center Directors. (Job No. N158-97-3, Items 6B[1][a]&[b])

RCS/34, C&L Black and White Negatives of PERMANENT. 6B(2)(a)&(b) important IRS events and Cut off at the end of the functions that document the calendar year. mission of the agency. (Job No. Transfer to NARA in 5 N1-58-97-3, Items year blocks when the 6B[2]&[a]&[b]) oldest negative is 5 years old.

RCS/34, C&L Color Negatives - Portraits of PERMANENT. 6C(1)(a)&(b) senior IRS officials, including, Transfer but not limited to, the Commissioner, Deputy Commissioner, Chief Counsel, old. Assistant Commissioners,

Transfer to NARA in 5year blocks when the oldest negative is 5 years old.

Regional Commissioners, District Directors and Service Center Directors. (Job No. N158-97-3, Items 6C[1][a]&[b])

RCS/34, C&L PERMANENT.

Back to Table of Contents 629

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

Custodial Organization Records Description Authorized Disposition

Color Negatives - Portraits of Transfer to NARA in 5Important IRS events officials, year blocks when the

including, but not limited to, the oldest negative is 5 years Commissioner, Deputy old. Commissioner, Chief Counsel,

6C(2)(a)&(b) Color Negatives - Portraits of Important IRS events officials,

old.

Assistant Commissioners, Regional Commissioners, District Directors and Service Center Directors. (Job No. N158-97-3, Items 6C[2][a]&[b])

RCS/34, C&L Slides and Filmstrips - Senior PERMANENT. 6D(1)(a)&(b) IRS officials, including but not Transfer to NARA in 5limited to, the Commissioner, year blocks when the Deputy Commissioner, Chief oldest negative is 5 years

Counsel, Assistant old. Commissioners, Regional Commissioners, District Directors and Service Center Directors. (Job No. N1-58-97-3, Items 6D[1][a]&[b])

RCS/34, C&L Slides and Filmstrips and 6D(2)(a)&(b) accompanying audio recordings and/or scripts of important IRS events and functions that document the mission of the agency. (Job No. N1-58-97-3, Items 6D[2][a]&[b])

PERMANENT. Cut off at the end of the calendar year. Transfer to NARA in 5year blocks when the oldest slide or filmstrip is 5 years old.

RCS/34, 6E C&L Indexes, log books, and/or PERMANENT. work orders for photo Transfer documentation assignments that provide with corresponding descriptive access to A, B, C, images listed in A, B, C, and/or D above. and/or D above. (Job No. N1-58-97-3, Item 6E)

RCS/34, C&L Audiovisual Records - PERMANENT. 7A(1)(2) Agency sponsored television Transfer to NARA when and radio public service 2 years old.

announcements and production files. (Job No. N1-58-97-3, Items 7A [1] [2])

RCS/34,

RCS/34, C&L Audiovisual Records 7B(1)(2) Agency sponsored video and audio cassettes intended for

Audiovisual Records - PERMANENT. Agency sponsored video and Transfer to NARA when audio cassettes intended for 2 years old.

public distribution, including instructional and taxpayer educational material. (Job No. N1-58-97-3, Items 7B[1][2])

Back to Table of Contents 630

Records Control Schedules – 36 IRS Permanent. Records Index

RCS/ Item No.

Custodial Organization Records Description Authorized Disposition

RCS/34, C&L Training Videotapes -Relating PERMANENT. 8A(1)(2) to the implementation of tax Cut off at the end of the administration policy and calendar year. procedures. (Job No. N1-58- Transfer to NARA when 97-3, Items 8A [1] [2]) 2 years old.

RCS/34, C&L External Publications Issued PERMANENT. 9A(1)(2) by Headquarters - Brochures, Cut off at the end of the book marks, pamphlets calendar year. containing information available Retire to Records Center to the general public on in

important and/or new tax 2-year blocks when the information. (Job No. N1-58-97- oldest record is 2 years 3, Items 9A [1] [2]) old. Transfer to NARA in 4year blocks when newest record is 4 years old.

RCS/34, C&L External Publications Issued PERMANENT. 9B (1) (2). by the Field. (Job No. N1-58- Cut off at the end of the 97-3, Items 9B [1] [2]) calendar year. Retire to Records Centers in 5-year blocks when the oldest record is 5 years old. Transfer to NARA in 5year blocks when newest record is 10 years old.

RCS/34, C&L Internal Publications Issued PERMANENT. 10A (1) (2). by Headquarters - Information Cut off at the end of the available to IRS managers and calendar year. employees nationwide on a Retire to Records Center variety of topics that document in 2-year blocks when changes in tax administration the oldest record is 2 and the structure of the IRS in years old. booklet, brochure, or pamphlet Transfer to NARA in 4format. (Job No. N1-58-97-3, year blocks when the Items 10A [1] [2]) newest record is 4 years

old.

RCS/34, C&L Internal Publications Issued PERMANENT. 10B (1) (2). by the Field. (Job No. N1-58- Cut off at the end of the 97-3, Items 10B [1] [2]). calendar year. Retire to Records Center in 5-year blocks when the oldest record is 5 years old. Transfer to NARA in 5year blocks when newest record is 10 years old.

Back to Table of Contents 631

Records Control Schedules – 37 Economic Stabilization Program

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 37

ECONOMIC STABILIZATION PROGRAM

Records Control Schedule (RCS) 37 is obsolete.

The records covered by this Schedule were created and accumulated by the former Office of the Assistant Commissioner (Economic Stabilization) in the regional office, the Stabilization Program Branches in all district offices and in subordinate field offices.

IRS discontinued this program in December 1974.

All temporary records should have already been destroyed; all permanent records should have been transferred to the National Archives and Records Administration (NARA).

Back to Table of Contents 632

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — 0625 Publ 5682 (PDF)
0625 Publ 5682 (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.