Part 1. Organization, Finance and Management

Chapter 15. Records and Information Management

Section 10. Records Control Schedule for Appeals

1.15.10  Records Control Schedule for Appeals

1.15.10.1  (08-28-2006)
Description and Authorities

  1. 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 Internal Revenue in income, estate, gift, excise (other than alcohol, tobacco, and firearms), and employment tax cases, and to the conduct of settlement negotiations in appeals cases docketed in the Tax Court.

  2. The records disposition authorizations in this schedule are based upon disposal authorities dated March 2,1973, March 10,1977, March 10,1981, August 6,1981, March 4,1983, August 27,1984, February 19, 1985, February 4,1997 and March 5,1998, granted by the Archivist of the United States.

  3. See 1.15.10-1 for the records control schedule.

Exhibit 1.15.10-1  (09-30-1998)
Records Control Schedule for Appeals

Item
No. 		Description of Records   Authorized Disposition
ADMINISTRATIVE RECORDS
1. Correspondence Files (excluding records covered by item 2 below). Memorandum, facsimiles, etc., pertaining to the administrative housekeeping or facilitative functions relating to the overall administration and operation of Appeals Servicewide. (Job No. II-NNA-3016, Item 1)   DESTROY after 2 years.
2. Subject Files. Correspondence, reports, and related data (not covered elsewhere in this schedule) relating to Appeals cases, policies, procedures, instructional material and other data bearing on organizing practices and achievements of Appeals’ work. Files relating to changes to Part VIII of the Internal Revenue Manual, to Service procedural and technical matters, and to Appeals’ forms and form letters. (Job No. NCI-58-81-5, Item 1).   CUTOFF files every 2 years.

DESTROY 5 years after date of CUTOFF or when determined to be no longer needed in current operations, whichever is earlier.
3. Internal Audit Reports and related work papers and correspondence, including reports on surveys, special studies, and investigations conducted jointly with other organizations. (Job No. NN-173-162, Item 3)

(1) Record Copy

(2) All other copies. 		  CUTOFF in fiscal year in which report was issued.
DESTROY 3 years after completion or issuance of report.

DESTROY after 3 years or when no longer needed in current operations.
4. Internal Control Records. Card files and other records (not covered elsewhere in this schedule) developed to control workflow and record action taken. (Job No. NC1–58–81–5, Item 3).   DESTROY after 5 fiscal years or when determined to be no longer needed in current operations.
5. Issuance Files. Copies of internal management documents which are issued by the National Office and field offices and are retained solely for reference purposes. (Job No. NN–173–162, Item 3).   DESTROY when superseded, revoked, or declared obsolete or when no longer needed for background or research.
6. Mailing Records. This file contains copies of registration and certification records for statutory notices mailed to taxpayers and/or representatives. (Job No. N1–58–97–10, Item 1).   DESTROY 5 years after issuance date.
Item Numbers 7–10 reserved.
  APPEALS RECORDS    
11. Certain Appeals Monthly Reports. Forms reporting staff hours and forms reporting closing agreements processed. (Job No. NN–173–162, Item 4).   DESTROY after 2 years.
12. Appeals Officer Inventory and Time Report. Locally produced forms used to record information on status and progress of the Appeals Officer’s case inventory. (Job No. NC1–58–81–5, Item 11).   DESTROY 2 years after end of fiscal year in which report was prepared.
13. Appeals Office Files. Office files typically contain copies of: Form 5402, Appeals Transmittal Memorandum and Supporting Statement; Audit Statement; District Director’s transmittal to Appeals with protest; 90-day letter; assessment documents; stipulation; various agreement forms (or equivalents) and related correspondence.    
  A. Office File for closed case files, (Job No. NC1-58-85-6, Item 1).   DESTROY 2 years after the end of the fiscal year in which case is closed or when determined to be no longer needed in current operations, but not less than 9 months after the end of the fiscal year in which case is closed.
  B. Office File a tax shelter key case. (Job No. NC1-58-85-6, Item 1).   DESTROY 3 years after the end of the fiscal year in which case is closed or when determined to be no longer needed in current operations, whichever is longer.
  C. Office File for Coordinated Exam Program cases. (Job No. N1–58–97–10, Item 2C).   DESTROY 10 years after the end of the fiscal year in which case is closed.
14. Closing Agreement Case Files, including checklist and copy of transmittal memorandum and supporting statement and agreement forms (Job No. NC1–58–85–6, Item 2).   DESTROY 6 years after the end of the fiscal year in which case is closed, or when determined to be no longer needed in current operations.
15. Post Review Activity Files. Post review worksheets prepared on each work unit and analyzed by National Office and field offices.   DESTROY after 2 years, or earlier, when determined to be no longer needed in current operations.
16. Statute Expiration Report. Form 3999, covering barred deficiencies. (Job No. NC1–58–81–5, Item 15).   DESTROY 2 years after issuance of report.
17. Appeals Computer Printouts produced by Appeals’ reporting systems.   DESTROY when determined to be no longer needed for current operations.
18. Art Appraisal Service. Files consist of taxpayer case files that include appraisal review requests from Examination, Appeals, and District Counsel offices support and background data, forms, work papers, Art Advisory Panel recommendations, and final appraisal reports for art and cultural property listed on tax returns. Except for working papers and background data, the files consist of copies of records returned to district offices. (Job. No. N1–058–97–2)   CUT OFF upon close of case.

Pending NARA Approval June 30, 2006.DESTROY 6 years after cut off.
Item Numbers 19–22 are reserved.
  STATISTICAL REPORTS    
23. Tables 10 through 11.2, 21 through 40, 71 and 81 (Project Lane—Statistical and issue reports)    
  A. Semi-annual fiscal year to date tables.   RETIRE to Federal Records Center 2 years after end of the fiscal year.
DESTROY 20 years after the end of fiscal year.
  B. Other tables.   RETIRE to Federal Records Center 2 years after end of the fiscal year.
DESTROY 5 years after the end of fiscal year.
24. Courtesy Investigation (Form 2289) or equivalent. Reports are prepared for U.S., each Operating Division and each Appeals Office. Report Symbol NO–CC:AP:6.   DESTROY 2 years after end of the fiscal year in which report was prepared.
25. Nationwide Appeals Review Program Report. Report Symbol NO–CC:AP–35. A nationwide review of closed work units to determine if quality objectives have been met. The report contains statistical as well as narrative summaries of the results of the review.   DESTROY 3 years after end of the fiscal year in which report was prepared.
26. Service Center Lists and Error Registers.    
  A. Accounts Unavailable—TC 424 Rejects Register.   DESTROY at end of fiscal year or 3 months after month of receipt, whichever is later.
  B. AIMS Data Base Error Register.   DESTROY at end of fiscal year or 3 months after month of receipt, whichever is later.
  C. AIMS Weekly Update.   DESTROY at end of fiscal year or 3 months after month of receipt, whichever is later.
27. Data Center Error Register.    
  AIMS/Appellate Input Data Error Register.   DESTROY at end of fiscal year or 3 months after month of receipt, whichever is later.
Item Numbers 28–31 are reserved.
  ELECTRONIC RECORDS    
32. Combined Enhanced Nationwide Tracking and Uniform Report System (CENTAUR).
This system combines portions of several data systems previously used by Chief counsel and Appeals. Data is combined with several data systems and is used to track case progress and produce a variety of reports. The database includes information on large case activity in the Appeals process, i.e., the taxpayer’s name, address, identification number, status codes, issue codes, received and closing dates, tax period, proposed and revised tax deficiency amounts and penalty amounts (Job No. N1–58–97–10, Item 4). 		  Download data to inactive file 2 years after the case is closed.
  A. Inactive Files Tapes   Delete when 5 years old.
  B. Input Records include information extracted from the case file and Form 3210 Transmittal Document.   DESTROY when no longer needed for administrative, audit, legal or other operational purposes.
  C. Output Records include management information reports, ad hoc queries, and equivalent documentation used to track progress on Appeals cases.   DESTROY/DELETE 5 years after the end of the fiscal year in which the report was generated or when no longer needed, whichever is sooner.
33. Unified System for Time and Appeals Records (uniSTAR)A computerized case control system used to control and track cases coming into and leaving Appeals. The database includes taxpayer’s name, identification number, status code, issue code, received and closing dates, tax period, proposed and revised tax deficiency amounts and penalty amounts, and work unit grade. (Job No. N1–58–97–10, Item 3)   Download data to inactive file 2 years after case is closed.
  A. Inactive File Tapes   DELETE when 5 years old.
  B. Input Records include information extracted from case files and from Form 3210 Transmittal Document.   DESTROY when no longer needed for administrative, audit, legal or other operational purposes.
  C. Output Records include a variety of management information reports.    
    1. Quarterly Statistical Analysis Report is compiled quarterly and fiscal-year-to-date. Statistical data is collected and printed as Table 11 and Selected Statistics.   CUTOFF at the end of the fiscal year.
DESTROY 20 years after end of the fiscal year in which the report was prepared.
    2. uniStar Follow-up Lists. Various follow-up lists generated from the system. These lists are run on a weekly, monthly, quarterly, semi-annually basis as prescribed by IRM 8114.   CUTOFF at the end of the fiscal year.
DESTROY one year after the end of the fiscal year in which the report was generated or when no longer needed, whichever is sooner.
  3. All other management information reports or ad hoc queries generated from uniSTAR. (Job No. NI-58-97-10)   CUTOFF at the end of the fiscal year.
DESTROY/DELETE 5 years after the end of the fiscal year in which the report was generated or when no longer needed, whichever is sooner.
34. Audit Information Management System (AIMS) Records. An AIMS database (consisting of taxpayer identification number, tax period, source code, activity code, etc.) is maintained in each service center and contains only files for districts located within the jurisdiction of each service center. This database contains accounts that originate from master and a limited number from non-master file. Data on AIMS in the service center is extracted for the Detroit Computing Center (DCC) on a four-five-week cycle for the production of appeals statistical tables. The records produced from AIMS and used by Appeals are as follows:    
  A. AIMS Monthly Extract Download. Data is made available for electronic download from DCC to local Appeals offices for production of statistical reports. (Job No. N1–58–97–10, Item 5A)   DELETE/DESTROY when no longer needed for administrative, audit, legal or other operational purposes.
  B. AIMS Status 81 Listings. Listings of all Appeals’ inventories currently controlled on the AIMS system in Status 81. These listings are produced locally from AIMS download made available monthly by the Detroit Computing Center. (Job No. N1–58–97–10, Item 5B)   CUTOFF at the end of the fiscal year.
DESTROY one year after the end of the fiscal year in which the CUTOFF occurred.
  C. AIMS Status 90 Listings. Listing of all Appeals inventories closed on AIMS each month is Status 90. These listings are produced locally from AIMS download made available monthly by the Detroit Computing Center. (Job No. N1–58–97–10, Item 5C)   CUTOFF at the end of the fiscal year.
DESTROY after 6 months or when no longer needed for reference purposes, whichever is earlier.
  D. AIMS Inventory Validation Records.Various mismatch reports produced by the uniMatch program which compares the AIMS and uniSTAR systems. These reports are used to validate Appeals’ inventory on hand with what is reflected in each of these systems. (Job No. N1–58–97–10, Item 5D)   CUTOFF at the end of the fiscal year.
DESTROY 3 years after the end of the fiscal year in which CUTOFF occurred.

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