Part 1. Organization, Finance and Management

Chapter 15. Records and Information Management

Section 13. Records Control Schedule for the Chief Counsel

1.15.13  Records Control Schedule for the Chief Counsel

1.15.13.1  (11-01-2002)
Description and Authorities

  1. The records covered by this schedule are created and maintained in the Office of the Chief Counsel.

  2. The Chief Counsel serves as a member of the Commissioner’s executive staff, and as counsel and legal officer to the Commissioner on all matters pertaining to administration and enforcement of the Internal Revenue laws and related studies.

  3. The records disposition authorization in the schedule are based upon Congressional disposal authority contained in House Report No. 1076, 83rd Congress, 1st session and authority dated February 17, 1983, July 12, 1983, and June 23, 1997, granted by the Archivist of the United States.

  4. See Exhibit 1.15.13–1 for the Records Control Schedule.

Exhibit 1.15.13-1  (11-01-2002)
Records Control Schedule for the Chief Counsel

Item
No. 		Description of Records Authorized Disposition
1. Administrative Files, consisting of copies of personnel records, budget papers, and Internal Revenue Service directives; copies of reports including work, progress, statistical, and narrative; copies of correspondence and other materials used for convenience of reference; and controls such as work flow and location controls and receipts for records borrowed or loaned. Cutoff files every year.
Destroy after two years or when material is obsolete or superseded.
2. Reference Files, maintained by individuals or offices including copies of Internal Revenue Service and other issuances and papers that are of reference value to the staff. Destroy when obsolete or superseded.
3. Record Set in the Digest Section of the Chief Counsel’s Library of Formal and Informal Opinions of the Chief Counsel. Permanent.
Transfer to the National Archives in 5 year blocks 30 years after the date of the opinion.
4. Record Set in the Digest Section of the Chief Counsel’s Library of Internal Revenue Service rulings approved by the Chief Counsel and digests of these rulings. Permanent.
Transfer to the National Archives in 5 year blocks 30 years after the date of the ruling.
5. Closed Legal Case Files produced
(1) In considering and making reports on legislation and regulations relating to Internal Revenue matters;
(2) In interpreting the Internal Revenue Code and decisions and rules promulgated in the Code of Federal Regulations; and
(3) In the Employee Benefits and Exempt Organizations organization. (Job No. NC1–58–81–11, Item 5) 		Retire to the Washington National Records Center 6 years after the case is closed.
Destroy 25 years after the case is closed.
6. Copies of Appeals and Tax Court Briefs. IRS record copies of briefs filed with the Appeals and Tax Courts. (Job No. NC1–58–81–11, Item 6) Retire to the Washington National Records Center when 20 years old.
Destroy when 30 years old.
7. Closed Legal Case Files, pertaining to criminal tax matters and prosecutions for criminal violations of the Internal Revenue laws. (Job. No. NC1–58–81–11, Item 7)  
  (1) Significant cases selected by a GS– or GM–15 or above in the Office of Chief Counsel. Retire to the Washington National Records Center one year after the case is closed.
Destroy 20 years after the case is closed.
  (2) Other than significant cases Retire to the Washington National Records Center one year after the case is closed.
Destroy 5 years after the case is closed.
8. Closed Legal Case Files produced in the National Office General Litigation organization.  
  (1) Significant cases selected by a GS– or GM–15 or above in the Office of the Chief Counsel. (Job No. N1–58–96–6, Item 3) Retire to the Washington National Records Center five years after the case is closed.
Destroy 25 years after the case is closed.
  (2) Other than significant cases. Retire to the Washington National Records Center one year after the case is closed.
Destroy 10 years after the case is closed.
9. Closed Legal Case Files produced in the National Office Enforcement Litigation organization. (Job No. NC1–58–81–11, Item 9)  
  (1) Significant cases selected by a GS– or GM–15 or above in the Office of the Chief Counsel. Retire to the Washington National Records Center one year after the case is closed.
Destroy 30 years after the case is closed.
  (2) Other than significant cases Retire to the Washington National Records Center one year after the case is closed.
Destroy 10 years after the case is closed
10. Closed Legal Case Files pertaining to non-tax civil and criminal matters in the General Legal Services organization. (Job No. NC1–58–81–11, Item 10)  
  (1) Significant cases selected by a GS– or GM–15 or above in the Office of the Chief Counsel. Retire to the Washington National Records Center one year after the case is closed.
Destroy 20 years after the case is closed.
  (2) Other than significant cases. Retire to the Washington National Records Center one year after the case is closed.
Destroy 5 years after the case is closed.
11. Closed Legal Case Files pertaining to matters involving the disclosure of IRS documents and/or testimony pursuant to the Internal Revenue Code, the Freedom of Information Act, or the Privacy Act in the Disclosure Litigation organization. (Job No. NC1–58–83–9, Item 11)  
  (1) Significant cases to be selected by a GS– or GM–15 or above in the Office of the Chief Counsel Retire to the Washington National Records Center 1 year after case is closed.
Destroy 30 years after the case is closed.
  (2) Other than significant cases. Retire to the Washington National Records Center 1 year after the case is closed.
Destroy 6 years after the case is closed.
12. Card Index Records of closed legal cases. (Job No. N1–58–96–6, Item 5) Destroy 2 years after case card has been posted closed.
13. Chief Counsel’s Directives Manual (CCDM). Copies of each internal directive issued by the Chief Counsel. These directives contain the procedures governing Chief Counsel employees. (Job No. N1–58–96–6, Item 4)  
  A. Record copy of complete CCDM (1982 to 1996).  
  1. If record copy (including historical changes) is microfilmed,  
   (a) Paper Records Cutoff after completion of the microfilm project.
Permanent.
Transfer to NARA, after verification of microfilm, at the end of the fiscal year.
   (b) Microfilm Records Cutoff at the end of the fiscal year.
Destroy when superseded or obsolete.
   2. If record copy (including historical changes) is not microfilmed, Cutoff at the end of the fiscal year.
Permanent.
Transfer to NARA at the end of the fiscal year.
  B. Record copy of all transmittal updates (1997 and beyond). Cutoff at the end of the fiscal year.
Permanent.
Transfer to NARA annually, at the end of the fiscal year.
  C. All other copies maintained for reference purposes. Destroy when superseded or obsolete.
  D. All working drafts, marked up copies of CCDM transmittal changes, approval memoranda, and document clearance records. Destroy when no longer needed for administrative, audit, legal or other operational purposes.

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