1.7.3  Servicewide Research Electronic Library  (08-15-2004)
The Servicewide Research Electronic Library

  1. The Servicewide Research Electronic Library or eLibrary serves as a document repository that houses historical Research documents and completed studies and includes research reports on topics generally related to tax administration. The eLibrary provides search tools and a means for posting and archiving documents on compliance research, research methodology and best practices, information on taxpayer segments, and the results of research conducted with and for customers throughout the IRS on a variety of topics.

  2. The primary objective of the eLibrary is to provide Web-based search-and-browse access to completed IRS research efforts and products. The guidelines that follow provide criteria to use when submitting documents to the eLibrary.

  3. The eLibrary is maintained under the auspices of the Director, NHQ Office of Research. IRS employees may access the eLibrary at http://elibrary.web.irs.gov.  (08-15-2004)
Certifying Official

  1. The Servicewide Research Council (SRC) agreed that acceptance of documents into the eLibrary would be contingent on any and all documents being reviewed and a determination made of "official use only" (OUO) status. Please note that "document" refers to text, spreadsheets, charts, presentations, databases or tables, and any other research item.

  2. The SRC members agreed they would certify documents originating from within their own offices and make any required OUO determinations.  (08-15-2004)
What to Submit

  1. Documents should be the property of the IRS. Because of copyright laws, only documents produced by IRS employees or those documents produced under contract to IRS can be included in the eLibrary. If a particular non-IRS document would be useful to a significant number of researchers, permission must be sought. The document should be notated with a statement that it is being published with the permission of the author.

  2. Documents should be substantially original in content.

  3. Documents should be limited to the "primary document." For example, a scholarly paper may be the " primary document," while presentation slides, handouts or notes based on the paper are secondary, and generally should not be submitted for inclusion in the eLibrary.

  4. Documents should be considered final. Unless warranted for compelling reasons, draft documents and works-in-progress generally should not be submitted to the eLibrary. If a document resulted in multiple versions produced for different audiences or several events, submit the version that was approved by the appropriate IRS management official (or re-approved, if a later version is the preferred choice of submission).  (08-15-2004)
Certifying Documents for OUO status

  1. Any document submitted to the eLibrary must be reviewed for OUO status. Documents should be examined using the OUO Checklist available on the eLibrary homepage: http://elibrary.web.irs.gov/OUOChecklist.asp. The Office of Disclosure mandates that certification of OUO status can only be made at the director level and cannot be re-delegated. This does not preclude the author or the eLibrary point-of-contact person from conducting reviews and providing recommendations; however, only the director can certify OUO status.

  2. Proposed Wording for Documents with no OUO Content:

    Subject: Official Use Only (OUO) Document Review - None Found
    We reviewed the following document(s) for OUO status and determined that these documents do not contain sensitive or prohibited data that qualify as "official use only." This memorandum does not indicate that the document(s) listed may automatically be released to the public, but rather conveys that release depends upon other factors; therefore, accept these documents for inclusion in the eLibrary.
    Attachment(s) - List of Documents (title, author, date of document)

  3. Proposed Wording for Documents with OUO Content:

    Subject: Official Use Only (OUO) Document Review - OUO Found
    We reviewed the following document(s) for OUO status and determined that these documents do contain sensitive or prohibited data that qualify as "official use only." If released, the information contained in these documents would significantly impede the agency in carrying out a responsibility or function. These documents were sent to our Disclosure Office for concurrence with this determination. We therefore request a placeholder along with contact information for the document. [Alternatively, the Research Director could request different treatment.]
    Attachment (s) - List of Documents (title, contact, date of document)


    : A research office has 20 documents for submission. Fifteen do not contain OUO material, but five do. The research office should submit the 15 documents that the director certified as not having OUO material to the eLibrary. The five found to contain OUO information should be forwarded to the local Disclosure Office. If the Disclosure Office concurs with the director’s determination, these documents should not be placed in the eLibrary. Instead, the eLibrary will use the document title as a placeholder to indicate its existence along with a contact point for further information. If the Disclosure Office determines that the documents do not contain OUO material, then the documents should be submitted to the eLibrary.

  4. Any questions regarding these guidelines and/or any questions/comments regarding the eLibrary should be directed to the eLibrary web page at http://elibrary.web.irs.gov/Feedback.asp.  (08-15-2004)
How to Submit Documents

  1. Individuals are encouraged to submit documents to the eLibrary. Most researchers search the eLibrary for relevant studies prior to proposing a research project and the value of the eLibrary increases with each addition.

  2. Those wishing to add documents to the eLibrary are reminded that they must submit documents through the Research Director in their Divisions or Functions. Evidence that this has been done is needed by the person who eventual posts a document to the eLibrary.

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