Skip to content
ChatProjectCodes

Records Control Schedules

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

Publication 5682 (Rev. 6-2025) Catalog Number 93323W Department of the Treasury Internal Revenue Service www.irs.gov

Records Control Schedules – Table of Contents

TABLE OF CONTENTS

# Schedule Name Schedule Description Page
8 Administrative and
Organizational Records		 The records contained in this Schedule are currently
maintained by the Commissioner, Deputy
Commissioner, as well as Assistant Deputy
Commissioner, Senior Advisors to the Commissioner,
Assistants to the Commissioner, Directors, Office of
Public Liaison, Small Business Affairs Office, Office of
Program Evaluation and Risk Analysis, Whistleblower
Office, offices within Privacy, Governmental Liaison and
Disclosure (PGLD), and Enterprise Audit Management
(EAM).		 8
9 Taxpayer Advocate Covers records created and accumulated by the
Taxpayer Advocate Service.		 39
10 Appeals Covers records involved in Appeals functions and
activities.		 52
11 IRS Tax Practitioner,
Enrollment, Professional
Responsibility, and Agent
Practices		 Covers records created by the Office of Professional
Responsibility. Includes records related to enrollment of
persons to practice before the IRS, as and matters
relating to appeals, disciplinary proceedings, rosters of
enrollees, case files of attorneys, Certified Public
Accountants (CPAs), and enrolled agents.		 58
12 Personnel Security Records Records created involve IRS personnel security
activities including investigations to make
determinations about allowing access to facilities,
systems, etc. The records in this Schedule are
principally created, received and/or maintained by IRS
Personnel Security in carrying out its mission.		 64
13 Chief Counsel N/A – schedule is obsolete. 66
14 Office of Chief Counsel Covers records created and accumulated in the Office
of Chief Counsel which serves as legal counsel to the
Commissioner and all IRS business units on matters
related to the interpretation, administration, and
enforcement of Internal Revenue laws.		 67
15 Regional/District Counsel N/A – schedule is obsolete. 84
16 Chief Financial Officer
(CFO) and Accountable
Officer Records		 Covers records created and/or accumulated by the
CFO organization, other business operating division
budget and finance functions, and service-wide
Accountable Officers (including staff in the individual
business operating divisions who oversee purchases,
authorizations, and vouchers).		 85

Back to Table of Contents 4

Records Control Schedules – Table of Contents

# Schedule Name Schedule Description Page
17 Information Technology Covers records created by Information Technology that
are not listed in General Records Schedules (GRS) 3.1,
3.2, or 6.3. This schedule consists of two major groups
of records, administrative records and technical
records.		 95
18 Enterprise Computing
Center – Detroit		 Covers records once created by the Detroit Computing
Center responsible for the performance of non-master
file data processing operations for the Service, projects
for directors of functions at the IRS Headquarters and
some bureaus of the Department of the Treasury and
other government agencies.
Detroit is no longer a Computing Center. This RCS is
under review. Detroit recordkeeping activities now at
Martinsburg should follow the disposition instructions in
this Schedule until further notice.		 113
19 Enterprise Computing
Center – Martinsburg (ECC-
MTB)		 Covers records created and maintained by the
Enterprise Computing Center including those submitted
to ECC-MTB as input documents for use in the
performance of its mission which includes performance
of master file operations of the tax administration
system.		 139
20 Administration/Organization
Support Operational
Records		 Covers records principally created and accumulated in
Facilities Management and Security Services (FMSS)
Servicewide. This Schedule consists of administrative
and program records. They include: Protective
Programs Records, Tort Claims, Personal Property
Claims and Motor Vehicle Accident Records, Reports
Management Program Records, Work Papers and
Back-up Material of Studies and Related Records, and
Wage Information Retrieval System (WIRS) Records.		 182
21 Strategic Planning Division Covers records related to IRS Strategic Planning
activities such as monitoring customer values,
Servicewide business planning and assessment of
organization performance.		 210
22 Tax Administration –
Compliance		 Covers records created throughout the Compliance
Business Operating Divisions which serve as the
principal assistants to the Commissioner on all matters
pertaining to the development of programs, systems,
methods, and procedures for implementation.		 216

Back to Table of Contents 5

Records Control Schedules – Table of Contents

# Schedule Name Schedule Description Page
23 Tax Administration –
Examination		 Covers records which document the development of
policies and the administration of programs pertaining
to
•
the selection of returns for examination
•
the examination and/or investigation of all classes
of tax returns (with the exception of alcohol,
tobacco and firearms)
•
the determination of correct tax liabilities and
deficiencies, and penalties where applicable
•
the disposition of claims for reward and offers in
compromise.		 226
24 Tax Administration – Tax
Exempt and Government
Entities (TE/GE)		 Covers records pertaining to administrative and
program functions of TE/GE activities in the review and
processing of Employee Plans (EP), Exempt
Organizations (EO), and Government Entities (GE)
documents pursuant to Internal Revenue tax laws.
Functional areas include administrative records, rulings
and agreements, examination, and TE/GE Computer
Systems.		 250
25 IRS Statistics of Income
(SOI) Division		 Covers records related to functions which compile tax
statistics and other data which provide basic
information used to develop and evaluate tax
legislation, and guide the administrative activities of the
IRS. These data are summarized and made available to
the public via printed publications and the taxstats
pages on www.irs.gov		 286
26 Tax Administration – Large
Business and International
(LB&I)		 Covers records involved in activities conducted to serve
the mission of LB&I such asthe development,
execution and evaluation of multifunctionalcompliance
and assistance programs on a world-wide basis, in a
manner which promotes the highest degree of public
confidence in the tax system’s integrity, fairness and
efficiency.		 291
27 Compliance Research Covers records involved in activities involved in the
conduct of IRS compliance research.		 311
28 Tax Administration –
Collection		 Covers records created through the administration of
the Servicewide Collection function. These include all
records associated with the receipt and transmittal of
tax returns and taxpayer related documents received in
the district Collection office; the deposit of tax
remittances received; and the collection of delinquent
accounts and securing of delinquent returns.		 326

Back to Table of Contents 6

Records Control Schedules – Table of Contents

# Schedule Name Schedule Description Page
29 Tax Administration – Wage
and Investment (W&I)
Records		 Covers records created and/or maintained by IRS
Submissions Processing Campuses in carrying out their
returns processing functions pertaining to:
•
revenue collecting and accounting;
•
processing, analysis and disposition of tax returns,
tax information documents and related records;
•
mailing of tax forms;
•
transcription of statistical information;
•
distribution of transcription of statistical
information; and
•
preparation of special reports.		 399
30 Criminal Investigation (CI)
Records		 Covers records pertaining to the criminal investigation
program of the Service which includes the investigation
of alleged criminal violations of tax laws (except
alcohol, tobacco, and certain firearms tax cases), and
any other special investigations as directed by the
Commissioner.		 542
31 Customer Service Covers customer service functions in the field and
various Accounts Management functions.		 560
32 IRS Electronic Tax
Administration (ETA)		 Covers records 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.		 567
33 Legislative Affairs Covers records related to the planning, developing,
directing, and evaluating the Congressional and
legislative activities of the Internal Revenue Service.		 595
34 Communications and Liaison
(C&L)		 The records covered by this Schedule principally relate
to: The formulation and execution of all agency
communications activities, news developments which
impact the Service, media inquiries, news conferences
and organization of public appearances, and the
preparation of news release, fact sheets, newsletters,
feature articles, public service announcements and
other media relations activities.		 600
35 IRS Tax Administrative
Systems – Electronic
(Obsolete)		 N/A – schedule is obsolete. 609
36 IRS Permanent Records
Index		 Comprehensive listing of permanent records schedules
documented throughout schedule.		 610
37 Economic Stabilization
Program		 N/A – schedule is obsolete. 632

Back to Table of Contents 7

Records Control Schedules – 8 Administrative and Organizational Records

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 8

ADMINISTRATIVE AND ORGANIZATIONAL RECORDS

The records contained in this Schedule are currently maintained by the Commissioner, Deputy Commissioner, as well as Assistant Deputy Commissioner, Senior Advisors to the Commissioner, Assistants to the Commissioner, Directors, Office of Public Liaison, Small Business Affairs Office, Office of Program Evaluation and Risk Analysis, Whistleblower Office, offices within Privacy, Governmental Liaison and Disclosure (PGLD), and Enterprise Audit Management (EAM). Although many of the records covered by this Schedule are created and maintained by the Office of the Commissioner of the Internal Revenue Service, and specified current and predecessor offices, this Schedule is intended to be functional in nature and can be used by other functions in the IRS.

The Commissioner serves as the Chief Executive Officer of the IRS. The Commissioner is responsible for establishing tax administration policy and developing strategic issues and objectives for strategic management of the IRS. The Commissioner is responsible for overall planning, directing, coordinating, and controlling the policies and programs of the IRS.

This transmits revised text for Records Control Schedule (RCS) 8 for Administrative and Organizational Records. This RCS has been updated to include new Item 42 for the Electronic Disclosure Information Management System (E-DIMS, formerly GLD Electronic Inventory Database), Item 59 for Privacy Impact Assessment (PIA) Case Files, Item 65 for Pseudonym Master Listing, new Items 72 through 75 for records used by PGLD offices, new item 93 for UNAX Release Records, and new Items 102-104 for records created/maintained by offices Servicewide relating to (external) audit reporting requirements.

General Records Schedule (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. If not already included for a (temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file specifications, code books, user guides - formerly “Item D” for most systems) 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). Retentions for Freedom of Information Act Request Files (FOIA) under Item 53 have also been updated in accordance with GRS requirements.

ITEM NO. DESCRIPTION OF RECORDS


COMMISSIONER’S OFFICE

COMMISSIONER’S OFFICE

**1 **
**Correspondence Tracking System(1989 toPresent).**These records include the
database (eTrak and predecessor systems), backup tapes, and paper printouts relating to
high-level correspondence. (Job No. N1-58-96-4, Item 1)
a. Database records contain control number, date of document, date received, assigned
date, due date, subject, who the correspondence is from, and date correspondence is
signed.
**AUTHORIZED DISPOSITION **
Deletefrom database 2 years after date correspondence is signed.
Note: This item is under review. Prior to any final records disposition actions,
**check with the IRS Records Office (*Records Management) regarding status.**
b. Backup Tapes
**AUTHORIZED DISPOSITION **
**Erase when 5 years old or when no longer needed, whichever is sooner. **

Back to Table of Contents 8

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 9

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 10

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 11

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 12

Records Control Schedules – 8 Administrative and Organizational Records

Note: There are currently no Transfer instructions for these returns. These records
contain information subject to the disclosure limitations of Section 6103 of the Internal
Revenue Code
AUTHORIZED DISPOSITION
PERMANENT.
13
**Special Project or Study Files(1996 to present).**Records relating to a specific project
or study from inception to completion. Records include copies of correspondence with
Congress, commissions mandated by Congress, other Federal agencies, state and local
governments, Private companies, questionnaires, internal memoranda; final reports;
surveys; test results; publications; and implementation plans.
(Job No. N1-58-96-4, Item 15)
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.
14
**Correspondence Case Files.**These records consist of correspondence and enclosed
materials that are sent to the Internal Revenue Service for action and are addressed to
any of the following high-level offices: Commissioner of Internal Revenue; Deputy
Commissioner; Secretary of the Treasury; Vice President of the United States, and
President of the United States. Recordkeeping case files include original copies of
correspondence, emails, and any case-related research, including copies of tax forms and
examination notes. (Job No. N1-58-04-3)
Copies of correspondence with case information, including responses are available in
eTrak and its predecessor systems; I-TRAK, Executive Control Management System
(ECMS), and the Integrated Correspondence Tracking and Reporting System (ICTRS).
**AUTHORIZED DISPOSITION **
Cut offat the end of the calendar year.
Retireto Records Center when 3 years old.
Destroywhen 7 years old.
Note: This item is under review. Prior to any final records disposition actions,
*check with the IRS Records Office (Records Management) regarding status.
15
Documentation Supporting the Nominations for Membership in the Commissioner's
Advisory Group. These records include membership application forms, tax check
documentation, resume, travel documents, and related correspondence.
(Job No. N1-58-97-12)
a. Records described above relating to individuals whoare notselected as members.
AUTHORIZED DISPOSITION
Destroywhen 5 years old. Earlier disposal is authorized if records are no longer needed
for administrative, audit, legal, or other operational purposes.
b. Records described above relating to individuals whoareselected as members of the
Commissioner's Advisory Group for a two -year term.
**AUTHORIZED DISPOSITION **
Cut offfiles annually.

Back to Table of Contents 13

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 14

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 15

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 16

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 17

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 18

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 19

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 20

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 21

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 22

Records Control Schedules – 8 Administrative and Organizational Records

Follow the approved disposition for Case Files covered elsewhere in this Schedule.
B. All other offices/copies (paper and electronic).
AUTHORIZED DISPOSITION
Destroy within 30 days, or when no longer needed.
49
**Tax Check Files. **Files contain requests for tax check reports or investigations
concerning prospective Presidential and certain other governmental employees, or
nominees for Presidential [0093]E[0094] Awards established by Executive Order 10978.
Files may also contain related records of section. (Job No. N1-58-05-2, Item 49)
A. Record Copy - Paper.
**AUTHORIZED DISPOSITION **
Destroypaper when 5 years old, or 30 days after end of month in which the record is
converted to an electronic image.
B. All other offices/copies (paper and electronic).
**AUTHORIZED DISPOSITION **
Destroyafter reading, or within 30 days, whichever is sooner.
50
**Testimony Files. **Files consist of requests or Demands for testimony of Service
personnel or production of Service records in non-tax cases and any authorization or
denial for such testimony or production of records. The series consists of both routine and
non-routine cases dealing with non-criminal/congressional cases, criminal, congressional,
and civil with public interest cases respectively. (Job No. N1-58-05-2, Item 50)
A. Record Copy Paper.
**AUTHORIZED DISPOSITION **
Destroy paper when 3 years old, or 30 days after end of month in which the record is
converted to an electronic image.
B. All other offices/copies (paper and electronic).
**AUTHORIZED DISPOSITION **
Destroyafter reading, or within 30 days, whichever is sooner.
51
Reserved.

52
**Requests for Return and Return Information Files. **Files consist of requests for copies
or inspection of confidential tax returns or return information; either hard copy or tape
extracts, and related records of actions taken. (Job No. N1-58-05-2, Item 52)
A. Agreements.
1. Basic Agreements Files, including documents and information on the coordination of
Federal/State Exchange programs and related background materials.
a. Record Copy - Paper.
**AUTHORIZED DISPOSITION **
Destroypaper 3 years after receipt of new or amended agreement, or 30 days after end
of month in which the record is converted to an electronic image.
b.Reserved. See Item 70 in this Schedule.
2. Implementation Agreements and Memoranda of Understanding (MOU).

Back to Table of Contents 23

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 24

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 25

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 26

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 27

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 28

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 29

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 30

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 31

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 32

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 33

Records Control Schedules – 8 Administrative and Organizational Records

B. Projects that are not implemented. (Job No. DAA-0058-2013-0013-0004)
AUTHORIZED DISPOSITION
Destroy 1 year after final decision is made.
75
**Incident Management Case Files.**Records of suspected and/or proven incidents of an
internal or external PII breach (loss/theft/disclosure). This includes incidents relating to
lost IRS employee laptops and phones used for official business, and lost documents
containing PII information. This also includes breaches of federal tax information in the
possession and control of an external data recipient agency. Incident management case
files include incident reports, risk assessments, and copies of taxpayer
notifications/correspondence. Copies of TIGTA reports are also maintained relative to the
case files, but may be filed separately for FTI protection. (Job No. DAA-0058-2021-0009)
**AUTHORIZED DISPOSITION **
Cut offat end of calendar year in which case is closed.
Destroy3 years after cutoff.
Note: Records were previously approved for destruction 2 years the end of the
calendar year in which case is closed under Job No. DAA-0058-2013-0013-0005.
Items 76 through 80 are reserved for future records series that are required.

DISCLOSURE HOUSEKEEPING/ADMINISTRATIVE RECORDS
81
**Correspondence and Related Documents. **Documents pertaining to the organization
and staffing activities of the Disclosure Staff. (Job No. NN-174-38, Item 1a)
**AUTHORIZED DISPOSITION **
Destroywhen 20 years old.
82
**Internal Control Records**developed to control work flow, and documents and record of
action taken. (Job No. NC1-58-79-6, Item 3).
**AUTHORIZED DISPOSITION **
Destroyafter 1 year or when no longer needed in current operations.
83
Reserved.

84
**Certification of Document Files. **Records Requesting certification of documents under
the Treasury Seal. (Job No. NN-174-38, Item 4).
**AUTHORIZED DISPOSITION **
Destroywhen 3 years old.
85
**Type "X" and "E" Award Report Files. **Copies of teletypes, correspondence, and
reports concerning requests for tax check investigations and reports on prospective
Presidential appointees and certain other persons, or nominees for Presidential "E"
Awards established by Executive Order 10978 (Job No. NN-174-38, Item 5).
**AUTHORIZED DISPOSITION **
(Routine Cases)Destroywhen 7 years old.
Note: Records identified as significant may be retained for a longer period at the
discretion of senior leadership, pending approval by the National Archives. Staffs
are asked to bring these requests to the attention of the Servicewide Records
Officer.

Back to Table of Contents 34

Records Control Schedules – 8 Administrative and Organizational Records

Back to Table of Contents 35

Records Control Schedules – 8 Administrative and Organizational Records

AUTHORIZED DISPOSITION
Destroy when they have served their purpose.
90
Disclosure Handbook and Other Internal Revenue Manual Material(Job No.
NN-174-38, Item 9a)
**AUTHORIZED DISPOSITION **
(General Distribution Manual)Destroywhen superseded, revoked, or declared obsolete.
Note: Records identified as significant may be retained for a longer period at the
discretion of senior leadership, pending approval by the National Archives. Staffs
are asked to bring these requests to the attention of the Servicewide Records
Officer.
91 **Revenue Procedures and Other Similar Documents. **Previously appeared as a
placeholder for historical Revenue Procedures and Other Similar Documents. Appears to
be unscheduled, and need to verify continued relevance.
**AUTHORIZED DISPOSITION **
Verify with Business Unit.
92 Joint Committee Report.(Job No. NN-174-38, Item 9b)
**AUTHORIZED DISPOSITION **
(Routine)Destroywhen 3 years old.
Note: Records identified as significant may be retained for a longer period at the
discretion of senior leadership, pending National Archives approval. Staffs are
asked to bring these requests to the attention of the Servicewide Records Officer.
93
**UNAX Release Records.**Records notifying taxpayers of the willful unauthorized access
of tax information by IRS staff. Records contain information about the inspection or
disclosure and the criminal charges which may be filed, and the IRS credit monitoring
protections that will be offered to the taxpayer(s).
Taxpayer(s) may bring a civil action for damages against the United States in a district
court. Records include but are not limited to:
• UNAX Notification Letter to taxpayer
• Copies of statutes (26 U.S.C. 7431(e)) and taxpayer guidance for pursuing civil actions
for damages
• Copies of indictments or other supporting information
**PENDING DISPOSITION **
Cut offat the end of the fiscal year.
Destroy7 years after cutoff.
Note: This disposition request is pending NARA approval under Job No. DAA-0058-
2023-0002. Prior to any final records disposition actions, check with the IRS
*Records Office (Records Management) regarding status.

Items 94 through 100 are reserved for future records series that are required.

101
**Safeguard Reports. **Files consisting of procedures, reports, and work papers pertaining
to the planning and executing of safeguard reviews pursuant to IRC Section 6103.
(Job No. N1-58-00-1)

Back to Table of Contents 36

Records Control Schedules – 8 Administrative and Organizational Records

ENTERPRISE AUDIT MANAGEMENT (EAM)

The following records are maintained by Enterprise Audit Management (EAM), Office of the Chief Risk Officer and all IRS business units with (external) audit reporting requirements. These schedule items standardize Servicewide disposition policies for audit records arising from Government Accountability Office (GAO), Treasury Inspector General for Tax Administration (TIGTA) and/or the Department of the Treasury’s Office of Inspector General (OIG) audits and supersede previously approved business-level authorities cross-walked and annotated in the context of specific RCS chapters.

Records covered here support processes and activities related to EAM’s oversight of IRS audit responses to audit activities conducted by external entities possessing the statutory and regulatory authority to review, evaluate, and report on IRS business processes, outputs, and outcomes. EAM is the single point of contact for GAO and TIGTA audits and TIGTA inspections and evaluation events. EAM facilitates audits throughout the audit lifecycle, from audit initiation through the reporting phases and post-audit monitoring. EAM provides guidance and support to business units on the audit process and ensures corrective actions timelines and other due dates are met.

NARA approved the following updated (external audit) dispositions under Job No. DAA-0058-2022-0003.

Back to Table of Contents 37

Records Control Schedules – 8 Administrative and Organizational Records

102 External Audit Program Management. Contains records created through non-audit
specific actions needed to manage program/performance audit activities by IRS offices
Servicewide. This is including, but not limited to:
• Oversight of audit activities such as inventory, tracking, general audit
management
• Audit agnostic correspondence with GAO, TIGTA, OMB or Treasury OIG related
to external audit functions
• Subject files, program reports and correspondence signed by the Commissioner,
Deputy Commissioners, Division Commissioners, or equivalent to GAO, TIGTA,
OMB or Treasury OIG
AUTHORIZED DISPOSITION
Cut off at the end of the fiscal year.
Destroy 5 years after cutoff.
103 **External Audit Reports and Actions. **Includes records created by either the external or
the IRS in response to GAO, TIGTA, OMB or Treasury OIG. This series schedule covers
audit-specific records created and/or maintained by the office responsible for overseeing
external audit processes and activities Servicewide. This also includes the audit and
corrective action-related records maintained in audit case management systems.
Possible record types include, but are not limited to:
•
Records created during the lifecycle of externally initiated audits including
planning and research, official letters, fieldwork, external information requests
and internal responses, draft reports, management responses, final reports, 180-
Day letters, and planned corrective actions
•
Audit-related work papers and correspondence
•
Audit-specific corrective action work papers from corrective action development
through resolution
•
Audit and corrective action -related deliverables, briefings, and related
documentation (not already covered elsewhere in this schedule)
**AUTHORIZED DISPOSITION **
Cut offat the end of the fiscal year in which last corrective action is closed; if no
corrective actions are needed,Cut offat end of fiscal year in which final report is issued.
Destroy7 years after cutoff.
104 **Business Unit External Audit Support.**This item covers records created and/or
maintained by any business unit (BU) office or function contributing to an external audit
conducted by GAO, TIGTA, OMB, or Treasury OIG. This includes, but is not limited to:
•
BU audit response and mitigation
•
BU documentation provided as supporting artifacts/feeder documents to external
audits by all subjects of the audit
•
External information requests and internal BU responses to questions from
external auditors
•
BU management response and corrective action working papers including
closure evidentiary documentation
**AUTHORIZED DISPOSITION **
Cut offat the end of the fiscal year in which last corrective action is closed; if no
corrective actions are needed,Cut offat end of fiscal year in which final report is issued.
Destroy7 years after cutoff.

Back to Table of Contents 38

Records Control Schedules – 9 Taxpayer Advocate

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 9

TAXPAYER ADVOCATE The records covered by this Schedule are created and accumulated by the Taxpayer Advocate Service.

The major objectives of the Taxpayer Advocate Service are:

a. to provide taxpayers with an advocate within the Service who has ready access to the official with the overall responsibility for the functions of a district, service center or regional operation; and

b. to enable the Service to identify organizational, procedural, or systemic problems, and recommend corrective action, where and when needed.

This transmits revised text for Records Control Schedule (RCS) 9 for Taxpayer Advocate. The records disposition authorizations are based upon administrative determinations of the Internal Revenue Service and approvals granted by the Archivist of the United States. Changes to this RCS include notice of disposition approval for Items 32, 34 through 37, and Item 68 (which include Permanent records). New Items 98 and 99 have been added to the Schedule.

General Records Schedules (GRS) authorities have been updated to reflect new National Archives and Records Administration (NARA) numbering scheme and retentions, 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) 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 4 relating to Incentive Awards Suggestion File (previously covered by GRS 1, Item 13) has been has been rescinded by NARA (GRS Transmittal 28), and removed from this Schedule. Agencies are no longer required to complete OPM Form 1465. Instead, OPM extracts data

from the Ente on cash and ITEM NO erprise Human Resources Integration-Statistical Data Mart to report Government-wide da time-off awards. This item has outlived its usefulness. DESCRIPTION OF RECORDS
ITEM NO DESCRIPTION OF RECORDS
GENERAL ADMINISTRATIVE RECORDS
**1 **
**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. N1-58-10-
8, Item 2)
**AUTHORIZED DISPOSITION **
Destroy1 year after close of the fiscal year in which delegation of authority was
terminated.
**2 **
Equal Employment Opportunity Records.
a. Copies of Complaint Case Files. Duplicate case files or documents pertaining to
case files retained in Official Discrimination Complaint Case Files.
**AUTHORIZED DISPOSITION **
Destroy1 year after resolution of case.
b. Preliminary and Background Files.

Back to Table of Contents 39

Records Control Schedules – 9 Taxpayer Advocate

Back to Table of Contents 40

Records Control Schedules – 9 Taxpayer Advocate

AUTHORIZED DISPOSITION
Destroy 5 years after final resolution of case.
**7 **
**Office Service Records.**Records pertaining to internal service operations,
acquisitions, allocations, and administration of space, building maintenance, safety
and protection, printing and copying, building passes, telephone services, equipment
and its inventory, furniture and equipment repairs and services, replacement and
repairs of utilities. Also includes studies and reports of supply and equipment needs.
(Job No. N1-58-10-8, Item 8)
**AUTHORIZED DISPOSITION **
Destroywhen 2 years old.
**8 **
**Transmittal Records.**Requests for information and copies of replies which involve
no administrative action, policy decision, special processing or research; requests for
and transmittals of publications and other reference material; acknowledgements and
transmittals of inquiries and requests transferred to another office for reply. (Job No.
N1-58-10-8, Item 10)
**AUTHORIZED DISPOSITION **
Destroywhen 3 months old.
**9 **
Administrative Management and Organization Records.
Note: The following disposition requests are pending NARA approval. Prior to
any final records disposition actions, check with the IRS Records Office
**(Records Management) regarding status*.
a. Records whether studies, analyses or correspondence, which established the
policies, practices and programs for the management of the Taxpayer Advocate
Service organization. Included are organizational changes, functional realignments
and responsibilities, and long and short range planning documents.
PENDING DISPOSITION
**PERMANENT. **
Cut offcorrespondence annually; studies and case files upon completion of study or
at appropriate phase.
Retireto Records Center 5 years after cutoff, or when no longer needed.
Transferto NARA 15 years after cutoff.
b. Records copies that document the history of the TAS organization.
Correspondence and files of this type documentation may include analyses,
coordinations, approvals and disapprovals, recommendations, plans and
implementing instructions for the plans, and any background materials, which
contribute to an understanding or provide an explanation for complete documents.
PENDING DISPOSITION
**PERMANENT. **
Cut offcorrespondence annually; and studies and case files upon completion of
study or at appropriate phase.
Retireto Records Center 5 years after cutoff, or when no longer needed.
Transferto NARA 15 years after cutoff.
c. Reference or extra copies of records listed in “a.” and “b.” above.

Back to Table of Contents 41

Records Control Schedules – 9 Taxpayer Advocate

PENDING DISPOSITION
Destroy when 2 years old.
10
**Special Project or Study Files.**Records relating to a specific project or study from
inception to completion. Records include correspondence with Congress,
commissions mandated by Congress, other Federal agencies, state and local
governments, questionnaires, internal memorandums; final reports; surveys; test
results; publications; and implementation plans.
PENDING DISPOSITION
**PERMANENT. **
Retireto Records Center when 5 years old.
Transferto NARA when 15 years old.
Note: This disposition request is pending NARA approval. Prior to any final
*records disposition actions, check with the IRS Records Office (Records
Management) regarding status.
11-31
Reserved.

NATIONAL TAXPAYER ADVOCATE OFFICE'S RECORDS
32
**Annual Report to Congress.**These reports are mandated by Congress and IRC
§7803(c)(2)(B)(i) and (ii). One report, which is due no later than June 30 each year,
provides Congress with substantive analysis and statistical information of the
objectives of the Office of the Taxpayer Advocate for the fiscal year. The second
report, which is due each year by December 31, details the activities of the Office of
the Taxpayer Advocate during the fiscal year. The report contains full and
substantive analysis, as well as statistical information. It also contains TAS’
initiatives, information on Taxpayer Assistance Orders under IRC §7811, a summary
of at least 20 of the most serious problems encountered by taxpayers, a summary of
the 10 most litigated issues for each category of taxpayers, including
recommendations for mitigating such disputes, and recommendations for
administrative and legislative action that may be appropriate to resolve problems
encountered by taxpayers.
a. Record Copy of Final Report. (Job No. N1-58-10-15, Item 3a)
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Retireto Records Center 5 years after cutoff.
Transferto NARA 15 years after cutoff, or when no longer needed for administrative,
audit, legal or other operational purposes, whichever is sooner.
b. Working Papers. Include all related documentation, background documentation,
correspondence, contacts, IRM citations, data, test results and formulas used in
preparing and pertaining to issues in the Final Report. (Job No. N1-58-10-15, Item
3b)
**AUTHORIZED DISPOSITION **
Cut offat the end of the calendar year in which Final Report is due.
Destroy3 years after cutoff, or 3 years after management determines no longer
needed for administrative, legal, audit or other operational purposes, whichever is
later.

Back to Table of Contents 42

Records Control Schedules – 9 Taxpayer Advocate

33 Trip Files. These records include correspondence to the National Taxpayer
Advocate and the Deputy National Taxpayer Advocate concerning field visits or other
trips of official business, itineraries, pertinent biographic information; general logistic
information, and thank-you letters written after completion of the trip. (Job No. N1-58-
10-8, Item 17)
AUTHORIZED DISPOSITION
Cut off at the end of the fiscal year.
Destroy 5 years after cutoff.
34
**Calendars and Schedules.**These records document daily activities of the National
Taxpayer Advocate and the Deputy National Taxpayer Advocate. They are
maintained electronically and in hard copy formats. (Job No. N1-58-10-15, Item 4)
**AUTHORIZED DISPOSITION **
Destroy/Deletewhen 3 years old.
35
Reading Files.(Job No. N1-58-10-15, Item 5)
a. Copies of correspondence signed by the National Taxpayer Advocate and Deputy
National Taxpayer Advocate.
**AUTHORIZED DISPOSITION **
Cut offat the end of the calendar year.
Destroy10 years after cutoff.
b. Reading files maintained by all other staff members of the National Taxpayer
Advocate and Deputy National Taxpayer Advocate.
**AUTHORIZED DISPOSITION **
Cut offat the end of the calendar year.
Destroy2 years after cutoff.
36
**Speech Files, Testimonies and Public Appearances.**Copies of speeches,
addresses and comments made by the National Taxpayer Advocate; transcripts or
summaries of remarks made for news or public affairs program interviews on
television or radio, or at Congressional hearings; similar interviews, speeches, or
hearings that relate to official TAS policies and programs; briefing material, questions
and answers compiled for interviews, speeches and appearances.
a. Record copy. (Job No. N1-58-10-15, Item 6a)
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year.
Transferto NARA 15 years after cutoff.
b. Working copies, drafts, background information. (Job No. N1-58-10-15, Item 6b)
**AUTHORIZED DISPOSITION **
Destroywhen no longer needed for administrative, legal, audit, or other operational
purposes.
37

Back to Table of Contents 43

Records Control Schedules – 9 Taxpayer Advocate

Subject Files. These files consist of all records relating to a specific issue that
requires the attention of the National Taxpayer Advocate and Deputy National
Taxpayer Advocate. Records include: correspondence with other Federal agencies;
state and local governments; private companies; organizations; institutions; internal
memoranda; staff and contractor studies; reports, and related records.
a. Record copy of program or policy issues files maintained by or on behalf of the
National Taxpayer Advocate and Deputy National Taxpayer Advocate.
1. Files that contain taxpayer information. (Job No. N1-58-10-15, Item 7a1)
AUTHORIZED DISPOSITION
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.
2. Files that do not contain taxpayer information. (Job No. N1-58-10-15, Item 7a2)
AUTHORIZED DISPOSITION
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.
b. Subject files maintained by all other staff members of the National Taxpayer
Advocate and the Deputy National Taxpayer Advocate. (Job No. N1-58-10-15, Item
7b)
AUTHORIZED DISPOSITION
Cut off at the end of calendar year.
Destroy 2 years after cutoff.
c. Subject files of a routine or recurring nature. (Job No. N1-58-10-15, Item 7c)
AUTHORIZED DISPOSITION
Cut off at the end of calendar year.
Destroy 2 years after cutoff.
38-59
Reserved.

**, **
CASE FILES, PROGRAM RECORDS AND REPORTS
60
Form 911 Application for Taxpayer Assistance Order (ATAO, replaces Form
**5543).**Form 911 is completed by or on behalf of taxpayers who are facing a hardship
that results from the administration of IRS’s tax laws. (Job No. N1-58-10-8, Item 18)
**AUTHORIZED DISPOSITION **
Cut offat the end of the fiscal year in which the case was closed.
Retireto Records Center 1 year after cutoff.
Destroy2 years after cutoff.
61
**Correspondence Case Files.**Case files of responses to correspondence that are
received by Headquarters Taxpayer Advocate Service. (Job No. N1-58-10-8, Item
19)

Back to Table of Contents 44

Records Control Schedules – 9 Taxpayer Advocate

Back to Table of Contents 45

Records Control Schedules – 9 Taxpayer Advocate

AUTHORIZED DISPOSITION
Cut off at the end of the fiscal year in which the case was closed.
Retire to Records Center 2 years after cutoff.
Destroy 5 years after cutoff.
64
Senate Finance Committee Records and Case Files.Records include closed case
files that were identified during Senate Finance Committee Hearings and required
further contact with the taxpayers. (Job No. N1-58-10-8, Item 22)
Note: Case-related matter is sent to the appropriate Local Taxpayer Advocate
(LTA) for action, including input to TAMIS (Job No. N1-58-09-81) or e-Trak (for
Legislative Affairs inquiries, to be scheduled).
**AUTHORIZED DISPOSITION **
Cut offat the end of the fiscal year in which the case was closed.
Retireto Records Center 2 years after cutoff.
Destroy5 years after cutoff.
65
**Sensitive Case Files.**Cases initially addressed to TIGTA, and then forwarded to the
IRS Commissioner's Complaint Processing and Analysis Group (CCPAG), and
Employee Conduct and Compliance Office (ECCO) for an internal investigation. (Job
No. N1-58-10-8, Item 23)
Note: Case-related matter is sent to Area Office for investigation and
resolution, and input to e-Trak (as applicable, to be scheduled).
**AUTHORIZED DISPOSITION **
Cut offat end of the fiscal year in which case is closed.
Delete/Destroy3 years after cutoff.
66
Small Business Regulatory Enforcement Fairness Act (SBREFA) Cases.
Taxpayer cases or files developed in response to correspondence, fax, and e-mail
requests to the attention of the National Taxpayer Advocate. (Job No. N1-58-10-8,
Item 24)
Note: Case-related matter is sent to the appropriate Local Taxpayer Advocate
(LTA) for action, including input to TAMIS (Job No. N1-58-09-81).
**AUTHORIZED DISPOSITION **
Cut offat the end of the fiscal year in which the case was closed.
Retireto Records Center 2 years after cutoff.
Destroy5 years after cutoff.
67
Customer Satisfaction Survey Reports (January 2001 to Present).
a. Electronic database. (Job No. N1-58-10-8, Item 25a)
**AUTHORIZED DISPOSITION **
Cut offat the end of the fiscal year in which the report was released.
Delete3 years after cutoff.
b. Quarterly and annual survey reports. (paper and electronic formats)
(Job No. N1-58-10-8, Item 25b)

Back to Table of Contents 46

Records Control Schedules – 9 Taxpayer Advocate

AUTHORIZED DISPOSITION
Cut off at the end of the fiscal year in which the report was released.
Destroy 3 years after cutoff.
68
**National and Area Advocacy Project Reports (1982 to Present).**These reports
are developed and written by advocacy analysts, Local Taxpayer Advocates, and
Area Taxpayer Advocates. They contain research, data, histories contacts, formulas,
citations, documentation, and test results. TAS refers to these reports to make
recommendations for changing policies and procedures within the IRS that reduce
taxpayer burden, protect taxpayer rights, and improve customer service.
a. Record copy. (Job No. N1-58-10-15, Item 8a)
AUTHORIZED DISPOSITION
**PERMANENT. **
Cut offat the end of the calendar year in which the report was prepared.
Retireto Records Center 5 years after cutoff.
Transferto NARA 15 years after cutoff, or when no longer needed for administrative,
audit, legal, or other operational purposes, whichever is sooner.
b. Working papers. (Job No. N1-58-10-15, Item 8b)
**AUTHORIZED DISPOSITION **
Destroywhen 5 years old, or when no longer needed for administrative, audit, legal
or other operational purposes, whichever is sooner.
69
Reserved.

70
Quarterly Narrative Reports.(Job No. NC1-58-81-12, Item 1(4))
a. National Office.
b. Area Office.
**AUTHORIZED DISPOSITION **
Destroy3 years after the end of the fiscal year for which the report is prepared.
c. District Office/Service Center.
**AUTHORIZED DISPOSITION **
Destroy2 years after the end of the fiscal year for which the report is prepared.
71
System Change Requests (Form 5391 and Form 6807).(Job No. NC1-58-81-12,
Item 1(5))
**AUTHORIZED DISPOSITION **
Destroy1 year after the end of the fiscal year during which the final action is taken.
72
Statistical Reports.(Job No. NC1-58-81-12, Item 1(6))
**AUTHORIZED DISPOSITION **
Destroy2 years after the end of the fiscal year during which the report is prepared.
73
**Form 12412 Operations Assistance Request (OAR).**The Taxpayer Advocate
Service (TAS) uses the Operation Assistance Request (OAR) process to refer cases

Back to Table of Contents 47

Records Control Schedules – 9 Taxpayer Advocate

to Submissions Processing functions when TAS lacks either the statutory or
delegated authority to resolve a taxpayer’s problem. TAS utilizes IR Form 12412,
Operations Assistance Request (OAR) to initiate the OAR process. (Job No. N1-58-
09-1)
AUTHORIZED DISPOSITION
Cut off at end of processing year.
Destroy 1 year after processing year.
74-93
Reserved.

INFORMATION SYSTEMS / ELECTRONIC SYSTEMS
94
**Taxpayer Advocate Management Information System (TAMIS).**The Taxpayer
Advocate Management Information System (TAMIS) is an automated, computerized
application used to record, control, process, analyze, and report on Taxpayer
Advocate Service (TAS) case inventories. It also maintains a data repository for
report generation.
(A) Inputs: Taxpayer Advocate Service (TAS) staff input information into the
Taxpayer Advocate Management Information System (TAMIS) derived from direct
communication through the telephone, FAX, mail, e-mail, or walk-in/face-to-face
contacts, and IR Form 911,Request for Taxpayer Assistance Order, or an E-911
(Electronic Form 911) from Accounts Management Services (AMS). (GRS 5.2, item
020; Job No. DAA-GRS-2017-0003-0002)
AUTHORIZED DISPOSITION
Delete/Destroyall cached records after successful entry and verification_. _
Note: Staff should reference RCS 31 for paper and electronic IR Forms 911
(NC1-58-83-6, Item 22).
(B) System Data: Contents of the Taxpayer Advocate Management Information
System (TAMIS) include, but are not limited, to the following: Taxpayer Information
(Social Security Number or other Taxpayer Identification Number, name, Address;
The Executor’s/Power of Attorney’s name, address, phone number; tax issue, etc.),
Employee Information (Staff Employee Identification Number, Post of Duty, Address,
Telephone Number, etc.), Audit Trail Information, and Case Management
Information. (Job No. N1-58-09-81)
1. Case Management Database.
**AUTHORIZED DISPOSITION **
Cut offat end of the fiscal year in which case is closed.
Delete/Destroy3 years after cutoff.
2. Audit Log Database.
**AUTHORIZED DISPOSITION **
Cut offat end of the fiscal year in which case is closed.
Delete/Destroy7 years after cutoff, or when no longer needed for operational
purposes, whichever is later.
(C) Outputs: Outputs from the Taxpayer Advocate Management Information System
(TAMIS) include case management data which can be transmitted or viewed on the

Back to Table of Contents 48

Records Control Schedules – 9 Taxpayer Advocate

desktop, and reports that can be printed daily. In addition, the Business Performance
Management System (BPMS) via Business Objects software extracts key statistical
measures from TAMIS on a monthly basis. (GRS 5.2, item 020; Job No. DAA-GRS-
2017-0003-0002)
AUTHORIZED DISPOSITION
Delete/Destroy when no longer needed for operational purposes.
95
**Systemic Advocacy Management System (SAMS).**SAMS is the primary database
used to record and manage all Systemic Advocacy project activities, task forces, IMD
reviews, and advocacy portfolios.
(A) Inputs: Issue description and submitter contact information, as well as notes and
preliminary research findings. For all accepted advocacy projects, input data
includes project charters, system users and assigned roles, team members,
contacts, milestones, objectives, research, analysis, recommendations, risks, and
resources, as appropriate. (GRS 5.2, item 020; Job No. DAA-GRS-2017-0003-0002)
1. Data electronically received from IRS employees and the public.
**AUTHORIZED DISPOSITION **
Delete/Destroyafter input verification into SAMS master files.
2. Hardcopy issue submissions. Includes IR Forms 14411, Systemic Advocacy Issue
Submission Form and 14411-A (Internal) available to the public and IRS employees
as alternatives to electronic issue submission. Also includes other written
communications from the public or IRS employees as a means of submitting issues
for Systemic Advocacy consideration.
**AUTHORIZED DISPOSITION **
Cut offat end of the fiscal year.
Destroy1 year after cutoff and input verification into SAMS.
(B) Master Files: Maintains data relevant to systemic advocacy issues impacting
groups of taxpayers locally, regionally, and nationally. Includes information about
systems, processes, policies, procedures, and legislation requiring study, analysis,
recommendation, and action. Systemic issues involve protecting taxpayer rights,
reducing or preventing taxpayer burden, ensuring equitable treatment of taxpayers,
and providing essential services to taxpayers. Accepted systemic advocacy issues
are recorded in SAMS as projects, and SAMS tracks the status of projects from issue
submission to closure, including the monitoring and implementation of
recommendations. Data also includes system user information to manage access
and authorization, audit trail information, and resource allocations. (Job No. N1-58-
08-3)
**AUTHORIZED DISPOSITION **
Retainlast 10 fiscal years of all issue submissions and associated projects
(regardless of status) in SAMS Active database.
Moveissue and (closed) project data to Archives storage after the close of the 10th
fiscal year in which they were received.
Deletedata 10 years after removal to Archives storage.
Note: Closed project records are static and can only be viewed. Only the SAMS
Program Manager or delegate can re-open closed SAMS projects.

Back to Table of Contents 49

Records Control Schedules – 9 Taxpayer Advocate

Back to Table of Contents 50

Records Control Schedules – 9 Taxpayer Advocate

Back to Table of Contents 51

Records Control Schedules – 10 Appeals

INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 10

APPEALS

The records covered by this Schedule are created and/or accumulated in the Appeals offices Servicewide. The Appeals function develops and coordinates policies and programs relating to the hearings of taxpayers, appeals from determinations made by Operating Divisions of the Internal Revenue Service in income, estate, gift, excise (other than alcohol, tobacco, and EPMFarms), employment tax cases, and collection actions, and to the conduct of settlement negotiations in appeals cases docketed in the Tax Court.

The records are organized in the following functional categories:

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.