Part 1. Organization, Finance and Management

Chapter 15. Records and Information Management

Section 2. Types of Records and Their Life Cycle

1.15.2  Types of Records and Their Life Cycle

1.15.2.1  (03-12-2010)
Overview

  1. This section explains and describes the various classifications or categories of record and non-record material, regardless of media or recordkeeping system. It also explains the life cycle of records, which begins when you create or receive records, and usually ends when you destroy or transfer records to the National Archives.

1.15.2.1.1  (03-12-2010)
Section Topics

  1. The following topics are included in this section:

    • Definition of a Record

    • Types of Records

    • Records Created in Flexi-place Situations

    • Creating Records

    • Maintaining Records

    • Retrieving/Accessing Documents Electronically

    • Applying Records Control Schedules

    • Calculating Retention Periods

    • Obtaining Disposal Authorities

1.15.2.2  (03-12-2010)
Definition of Records

  1. According to 44 U.S.C. Section 3301, the term record includes all books, papers, maps, photographs, machine readable materials, or other documentary materials, regardless of physical form or characteristics, made or received by an agency of the U.S. Government under Federal law or in connection with the transaction of public business and preserved or appropriate for preservation by that agency or its legitimate successor as evidence of the organization, functions, policies, decisions, procedures, operations, or other activities of the Government or because of the informational value of data in them.

  2. See Section 2.3.3 for a description of "non-record" materials.

1.15.2.3  (03-12-2010)
Types of Records

  1. There are several classifications or types of records. All Service records are scheduled as either "temporary" or " permanent" .These are considered a record’s disposition. Each type of record is described in the following subsections:

    1. Temporary Records must be retained for a determinable period of time or until a specific act or event is completed. They should not be preserved indefinitely. NARA must approve temporary records dispositions prior to any records destruction.

      Example:

      Individual tax returns (the Form 1040 series) are temporary records which are eligible to be destroyed six years after the end of the processing year.

    2. Permanent Records are appraised by NARA as having significant historical or other value warranting their continued preservation by NARA beyond the time they are needed for administrative, legal, or fiscal purposes. Permanent records document the organization and functions of the IRS, contain fundamental information on programs or activities within the IRS, or are important in the long-term to protect the rights and interests of the Service, Federal government, or citizens.

      Example:

      Organizational Studies documenting changes in the way the IRS does business are permanent records and should be preserved for eventual transfer to NARA.

  2. Special classifications or types of record and non-record information and material are described in the following paragraphs.

1.15.2.3.1  (03-12-2010)
Vital Records

  1. Vital records are those records considered essential to the continued operation of the Service before, during and after an emergency or disaster. They can also be records essential to protecting the legal and financial rights and interests of the Service and the individuals directly affected by its activities. Vital records will be typically identified in the course of Continuation of Operations Planning carried out in the context of Service emergency management. This type of Vital Records Planning is required [36 C.F.R. Part 1236]

  2. IRS' vital records include:

    • mission statements in an emergency;

    • plans and programs for carrying out the mission;

    • statements of delegations of authority and of succession to command;

    • staffing assignments;

    • information about IRS' employees payroll, fiscal records, property, and activities;

    • copies of basic legislation, regulations, and procedures, and

    • the Master File.

  3. The Servicewide Records Officer and Area Records Managers, as well as Physical Security and Privacy and Information Protection Data Security (PIPDS) personnel are involved in assisting the COOP Team with development of the Vital Records Program. The program is divided into two categories:

    1. Emergency Operating Records (e.g., delegations of authority, building plans, equipment inventories, system documentation); and

    2. Rights and Interest Records (e.g., payroll, retirement, insurance, social security, accounts receivable records, etc.).

  4. The Servicewide Records and Information Management Staff (OS:A:RE:L:RIM) deal with both types of records to ensure they are appropriately identified and scheduled, and will:

    1. Work with functional areas in Headquarters to transfer applicable records to new storage locations as appropriate;

    2. When applicable, conduct an annual inspection of the emergency operating records at the storage locations to verify the inventory; and

    3. Monitor the activity of these records, when necessary.

  5. In carrying out the Vital Records Program it is important that:

    1. agency staff understand their responsibilities in identifying and protecting those records that specify on how the IRS will operate in case of an emergency or disaster;

    2. designation of and the records themselves are correct and complete; and

    3. the records, originals or copies, are protected, accessible and immediately usable as needed.

    Note:

    The designation or use of duplicate copies versus the original record where permitted allows for destruction or deletion of obsolete duplicates when replaced by updated copies, whereas the original records must be retained for the period specified in the IRS Records Control Schedules. Timely "cycling" or replacement of obsolete with current documents, is critical to the Vital Records Program and the successful implementation of the Recovery Plan, successful mitigation of the event, and operations in the event of an emergency or disaster.

1.15.2.3.2  (03-12-2010)
Personal Papers

  1. Personal papers are documentary materials belonging to an employee that are not used to conduct IRS business. They are of a personal nature and relate solely to an individual's personal and private affairs or are used exclusively for their convenience. They may refer to or comment on the subject matter of agency business, provided they are not used to conduct that business. Personal papers should be marked as such and should be kept separate from IRS' records. [36 C.F.R. 1222.26]

    Example:

    Records an employee accumulated and brought into Government service from a prior position, i.e., SF-50s, personal copies of Job Applications, previous work files, political materials and references files.

    Example:

    Records brought to or accumulated in the office that relate solely to family matters, outside business pursuits, professional activities, or private political associations. Such items could consist of family/personal correspondence, volunteer or community service records, literature from professional organizations, and manuscripts or drafts of articles and books.

  2. Work-related items, such as diaries, journals, notes, personal calendars, and appointment schedules, that are not prepared, received, or used in the process of transacting IRS business. Although these materials contain work-related information, they are personal papers if they are claimed as such and are for the employee's exclusive use and/or convenience.

    Exception:

    Paper copies of calendars or schedules of the Commissioner or the Deputy Commissioner, or other high level IRS positions which document daily, official activities are historical (permanent) records. As a result, they will be transferred to the National Archives of the United States according to the Records Control Schedule for the Commissioner's Office. Refer to IRM 1.15.8, Records Control Schedule for Administrative and Organizational Records.

1.15.2.3.3  (03-12-2010)
Non-records

  1. Non-record material is a term used for papers that are not included with the definition of "records." All such papers serve purposes other than "records" purposes. [36 C.F.R. 1220.14]

    Example:

    Library and museum material created or acquired and maintained solely for reference or exhibition purposes.
    Copies of correspondence ("suspense" or "follow-up" ), drafts of letters, memoranda or reports, information notes that do not represent significant, basic steps in the preparation of the record copies, and machine readable data, which are maintained only for convenience or reference.

    Example:

    Extra copies of correspondence, stocks of publications and processed documents, and machine-readable data, which are maintained only for convenience or reference.

    Caution:

    Only the Servicewide Records Officer or the Area Records Manager has the final determination on record or non-record status; any inquiries should be directed to those staff.

1.15.2.3.4  (03-12-2010)
Electronic Records

  1. Electronic records are records that are stored in a form that only a computer can process. Electronic records are also called machine-readable records. These records are defined as numeric, graphic, audio and textual information, recorded on any medium (e.g. Magnetic, tape, Optical disk, or CD-ROM) and which satisfy the overall definition of a record. This definition applies to all electronic information systems, whether on microcomputers, or mainframe computers, or personal computers (PCs) including both laptop and desktop, regardless of storage media, in network or stand-alone configurations. [36 C.F.R. Part 1234]

    Note:

    IRM 1.15.6, Managing Electronic Records covers the creation, maintenance and use, and disposition of Federal records created by individuals using IRS electronic information systems and personal computers, including electronic mail (e-mail) applications

1.15.2.4  (03-12-2010)
Records Created in Flexi-place Situations

  1. As the Service establishes more offsite or satellite work locations and work-at-home situations, the emphasis on proper IRS records management, irrespective of location, is appropriate. Specific laws and regulations were enacted, which govern the management of Federal records versus personal papers. Regardless of their location, Federal records are subject to the disposition authorities included in the Records Control Schedules, IRM 1.15.8 through IRM 1.15.37. Employees are encouraged to maintain and refer to these Records Control Schedules for all disposition matters related to records created and/or managed within their function or organization.

    Reminder:

    Employees must consult RIM Headquarters staff, or the local Area Records Manager servicing their office or function regarding records series that are not covered by a published IRS Records Control Schedule. These records may be unscheduled and require NARA authorities before any final disposition, such as destruction, may take place.

1.15.2.5  (03-12-2010)
Records Creation — The First Stage of the Lifecycle

  1. A document that is made or received in the transaction of IRS business and provides evidence of the organization, function, policies, decisions, procedures, operations, or other Service activities is a record.

  2. Multiple copies of the same document, including messages created or received on e-mail systems, may all have record status depending upon the administrative requirements of the information or data which they contain.

    Example:

    A general request for inventory information on equipment and software sent to multiple offices for response by a specific due date. A requisition maintained by the purchasing officer, as well as, the Procurement Office. An IR Form 1040, Individual Income Tax Return, a copy of which is stored in Files Activity, and another in a Collection File. Combined Federal Campaign (CFC) documents for tracking and payroll purposes.

1.15.2.6  (03-12-2010)
Maintaining and Using Records — Stage Two of the Lifecycle

  1. Employees maintain and use records for the organization's current work, according to approved records disposition authorities, which are published in the IRS Records Control Schedules, IRM 1.15.8 through 1.15.37. Any action which involves storing, retrieving, and handling records kept in an office for current use is considered the second stage of the record's lifecycle.

1.15.2.6.1  (03-12-2010)
What is a Records Control Schedule?

  1. A Records Control Schedule (RCS) is a listing of records series which provides mandatory instructions for what to do with records (and non-record materials) no longer needed for current business. The comprehensive IRS Records Control Schedule comes from two sources; NARA-approved records disposition authorities for IRS program-specific records, and NARA's General Records Schedules for records series common to most Federal agencies.

  2. IRS program-specific records covered by the RCS, including copies and electronic versions, are printed in IRMs 1.15.8 through 1.15.37. Some of the schedules are arranged by organization for convenience of use by IRS employees. Due to the frequency of organizational changes within the IRS, the preferred arrangement of these Records Control Schedules is by function instead of by office or organization. This allows IRS staff to use the approved records disposition authorities according to the function for which they were maintained rather than having to determine which organization they were managed by when created or received. All Records Control Schedule dispositions must be reviewed and approved by the IRS Records Officer and NARA prior to implementation and use by the IRS. Therefore, IRS staff are reminded not to develop records retention instructions for organizational and functional (i.e. Program) operations without first consulting the Servicewide RIM Program.

1.15.2.6.1.1  (03-12-2010)
Where are the Records Control Schedules?

  1. Currently, the IRS has issued 30 Records Control Schedules for its major functions. These are printed in IRMs 1.15.8 through IRM 1.15.37.

  2. NARA also produces a set of Record Control Schedules, more commonly known as General Records Schedules (GRS) [36 C.F.R. Part 1228, Subpart c]. The GRS covers records series that are common to most Federal agencies. IRS uses most of the GRS disposal authorities to meet its administrative records requirements with some minor modification to certain series to comply with various GAO and Department of Treasury specific requirements. The General Records Schedules are printed in IRMs 1.15.38 through 1.15.64.

    Caution:

    Record Control Schedules (RCS) and GRSs are mandatory. IRS employees are urged to ensure that they use the most recent version of the RCS when applying records disposition instructions. Unless there is an approved IRS RCS covering the same series of record, the GRS authority must be applied. Check with your local records manager to make sure that you are using the current version of the GRS and to be certain there is no IRS authority for which a deviation from the GRS has been approved.

  3. Records retention guidelines are also issued by the General Accountability Office (GAO) and the Office of Personnel Management (OPM) for financial and personnel records respectively. Where appropriate, their schedules have been incorporated into the IRS schedules. However, the IRS Personnel Office or the Office of the Chief Financial Officer may have to consult these schedules for specific instructions for some fiscal and personnel record requirements when necessary.

1.15.2.7  (03-12-2010)
Retrieving Schedules Electronically

  1. All Records Control Schedules are available in hard copy and on CD-ROM through Multimedia Publishing and are as of the date of this publication accessible via the IRS Intranet at http://www.no.publish.irs.gov or from the AWSS Records Management Web Page at http://awss.web.irs.gov/Facilities/RecordsMgmt/RecordsMgmt-Index.htm./RMPubs.htm.

1.15.2.8  (03-12-2010)
Applying the Records Control Schedules — Third and Final Stage of the Records Lifecycle

  1. Records Control Schedules apply to records that will or may accumulate in an office, and they provide a legal disposition authority for:

    1. Continued retention and preservation of records of historical value;

    2. Systematic retirement of records to the Federal Records Centers; and

    3. The destruction or other disposal of records no longer having sufficient administrative, legal, research or other value warranting their further retention. Disposal is the action taken regarding records no longer needed and usually consists of burning, pulping, shredding, or discarding with other waste material according to specific requirements established by the IRS Office of Disclosure in cooperation with the Office of Privacy, Information Protection, and Data Security (PIPDS).

  2. Each RCS provides the legal authority for the retention, destruction or transfer of records that organizations within the IRS have created, received or accumulated.

    Caution:

    Only the Servicewide Records Officer and the Archivist of the United States may approve revised retention periods that are cited in each schedule.

  3. Use of RCSs and their instructions is mandatory under 44 U.S.C. and is applied on a continuing basis.

1.15.2.8.1  (03-12-2010)
Exceptions to the Rule

  1. The table below sets forth some of the exceptions to applying the authorized dispositions for records:

    If the records are then
    Involved in unsettled claims or actions by or against the IRS Do not destroy. Consult records management staff.
    Needed for a longer retention period. Do not destroy. Consult records management staff.
    Needed for internal audit purposes. Do not destroy. Consult records management staff.

1.15.2.9  (03-12-2010)
Calculating the Retention Period

  1. The retention period starts at the end of the calendar year or month, respectively, in which the records were created. If the records are arranged by fiscal year, list year, processing year, program year, or some standardized time period, then the retention period begins with the close of that period in which the records were created.

  2. Cut-off periods are often set forth in the Record Control Schedules.

    Example:

    Time and Attendance records--Approved Disposition: Destroy when 6 years old. Records created in calendar year 2000 from January up through and including December would be eligible for disposal January 2007.

    Note:

    The AWSS Records Management Web site (http://awss.web.irs.gov/Facilities/RecordsMgmt/RecordsMgmt-Index.htm/DispDateChart.xls) has two disposal calculation charts--Calendar and Fiscal Year--for use in determining when records should be destroyed. The Records Management Process Awareness Guide is also a resource for useful information in this regard. See the AWSS Records Management Web site for access to the Guide.

1.15.2.10  (03-12-2010)
Obtaining Disposition Authority

  1. To obtain a disposition authority, a written request or recommendation sent through your Area Records Manager to the IRS Records Officer (OS:A:RE:L:RIM) is required. Your office must have primary control or authority for the record series for which you are requesting disposition authority. Your request must include the following information:

    1. Identity and location of the offices that create or maintain the records;

    2. Title and description of each record series/collection;

    3. Form numbers and titles, if any;

    4. A recommended retention period.

    5. A statement justifying destruction of the records, including any applicable laws, statutes, or regulations requiring said retention or destruction;

    6. Such information as the location of other copies which are maintained, either in your office or another office and a proposed disposition authority for these records as well; and

    7. A properly identified sample of each type of record(s) listed. This information is most easily placed onto a Records Series Data Collection Instrument, available on the IRS RIM Website at: http://awss.web.irs.gov/Facilities/RecordsMgmt/RecordsMgmt-Index.htm.

      Example:

      Office of Primary Responsibility:
      Retire to the Federal Records Center when 5 years old.
      Destroy when 10 years old.
      All other offices/Copies: Destroy when 3 years old.

  2. To revise an existing disposition authority, your written request to the IRS Records Officer, via your Area Records Manager, should also explain why the revision is necessary, provide the reason or justification (see Example below), particularly if the proposed revision will restrict access to the records in question or remove restrictions.

    Example:

    Recycling Investment Tax Act (RITA) Case Files. Various documents relating to the collection of taxes, including applications for reduced withholding which contains purchase and selling contracts, invoices, copies of tax returns, (1040NR, 1120F or 1065), work papers and withholding certificates. (Job No. N–1–58–88–5, Item 6)
    (1) CUTOFF files annually.
    (2) RETIRE to the Federal Records Center 1 year after case is closed.
    (3) DESTROY 6 years after case is closed.

    Note:

    Reason: Changes to this Disposition Authority are required due to recent changes in the statutory retention period.

  3. Questions...? Contact your local Records Manager or the Servicewide Records Management Staff (OS:A:RE:L:RIM).


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