1.15.9  Records Control Schedule for the Taxpayer Advocate Service

1.15.9.1  (11-01-2002)
Description and Authorities

  1. The records covered by this schedule are created and accumulated by the Taxpayer Advocate Service.

  2. The major objectives of the Taxpayer Advocate Service are:

    • 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

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

  3. The records disposition authorizations in this Schedule are based upon the administrative determinations of the Service and disposal authority granted by the Archivist of the United States on August 16, 1982, November 19, 1987, and June 25, 1996.

  4. See Exhibit 1.15.9–1 for the Records Control Schedule.

Exhibit 1.15.9-1  (11-01-2002)
Records Control Schedule for Taxpayer Advocate Service

Item
No.
Descriptions of Records Authorized Disposition
     
1. Case Resolution Records and Correspondence
(Job No. NC1–58–81–12, Item 1(1)).
DESTROY 1 year after the end of the fiscal year in which the case was closed.
2. Case Resolution Statistical Reports  
  (1) PRP Statistical Data (Form 6016) (Job No. NC1–58–81–12, Item 1(2)). DESTROY 2 years after the end of the fiscal year for which the report was prepared.
  (2) Problem Resolution Office Management Information System (PROMIS) Reports (now TAMIS)  
  (a) Reports 1C/1S (Quarterly) (Job Number N1–58–88–1, Item 2)  
   1. National Office DESTROY 5 years after the end of the fiscal year for which the report is prepared.
   2. Area Office DESTROY 3 years after the end of the fiscal year for which the report is prepared.
   3. District Office/Service Center DESTROY 2 years after the end of the fiscal year for which the report is prepared.
  (b) Reports 1C/1S (weekly and monthly), 2A, 2F, and 3 (Job No. N1–58–95–3, Item 2(a)(3)(b)). DESTROY when 1 week old or when no longer needed for reference not to exceed one year.
  (c) Reports 4, 4C, 5 and 6 (Job No. N1–58–88–1, Item 2)  
   1. National Office DESTROY 5 years after the end of the fiscal year for which the report is prepared.
   2. Area Office/District Office/Service Center
(Job No. N1–58–95–3, Item 2(c)(2)).
DESTROY when 3 months old or when no longer needed for reference not to exceed 1 year.
  (3) Case Identification Tracking System Reports and Related Worksheets (Job No. N1–58–95–3, Item 2(c)(3)). DESTROY 2 years after the end of the fiscal year in which the report was prepared.
3. Time Report (Form 6172)
(Job No. NC1–58–81–12, Item 1(3)).
DESTROY 2 years after the end of the fiscal year for which the report was prepared.
4. Quarterly Narrative Reports
(Job No. NC1–58–81–12, Item 1(4)).

DESTROY 5 years after the end of the fiscal year for which the report is prepared.
  (1) National Office  
  (2) Area Office DESTROY 3 years after the end of the fiscal year for which the report is prepared:
  (3) District Office/Service Center DESTROY 2 years after the end of the fiscal year for which the report is prepared.
5. System Change Requests (Form 5391 and Form 6807)
(Job No. NC1–58–81–12, Item 1(5).
DESTROY 1 year after the end of the fiscal year during which the final action is taken.
6. Trip Reports, Functional Review Reports, and Feedback Memoranda
(Job No. NC1–58–81–12, Item 1(6).
DESTROY 2 years after the end of the fiscal year during which the report is prepared.
7. Photocopies of Sampled Correspondence Qualifying for TAS in TAS Case Identification Tracking System (Job No. NC1–58–95–3, Item 7). DESTROY 1 year after the end of the fiscal year in which the photocopy was made.
8. National and Area Advocacy Project Reports (1982 to Present). These reports are developed in the National Office and the field. They result in recommendations to improve taxpayer burden which are forwarded to the Taxpayer Advocate for approval and implementation. (Job No. N1–58–95–3, Item 8). PERMANENT.

CUTOFF at the end of the calendar year in which the report was prepared.

TRANSFER to NARA when 20 years old or when no longer needed for administrative, audit, legal or other operational purposes, whichever is sooner.
9. Annual Report to Congress (1990 to present).
This report is prepared to provide Congress with information on major initiatives impacting taxpayers, recommendations to reduce taxpayer burden and advocacy actions taken. Topics include information on tax forms and publications, processing tax returns and payments, toll-free services, taxpayer education, compliance initiatives, and quality improvement. (Job No. N1–58–95–3, Item 9).
 
  (1) Record Copy of Final Report. PERMANENT.
    CUTOFF at the end of the calendar year.
    TRANSFER to NARA when 20 years old or when no longer needed for administrative, audit, legal or other operational purposes, whichever is sooner.
  (2) Working Papers (also known as the Proof Book), maintained by the Taxpayer Advocate. Working papers include all related documentation, correspondence, IRM citations, test results, pertaining to issues described in the final report. CUTOFF at the end of the calendar year.

DESTROY when 10 years old or when no longer needed for administrative, audit, legal or other operational purposes, whichever is sooner.
     
     
     
     
     
     
     
     

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