- 1.15.14.1 Description and Authorities
- Exhibit 1.15.14-1 Records Control Schedule for Internal Revenue Service for Associate Counsels Office
- Exhibit 1.15.14-2 Numerical Index
- Exhibit 1.15.14-3 Alphabetical Listing
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The records covered by this schedule are created and accumulated in the offices of the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products), Associate Chief Counsel (Income Tax and Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs and Special Entities), Associate Chief Counsel (Procedure and Administration), and the Associate Chief Counsel/Division Counsel (Tax Exempt and Government Entities) and the Branches in those offices. For purposes of this schedule, the word "organization" refers to those offices and branches. The organization:
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issues and publishes rulings, legal advice memoranda, and other materials within their respective subject matter jurisdiction for the benefit of taxpayers and Internal Revenue Service personnel within their subject matter jurisdiction;
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assists the Department of the Treasury and Committees of Congress on legislative and regulatory matters;
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coordinates matters of mutual concern with other Government agencies; and
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performs a number of related functions.
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The records disposition authorizations in this schedule are based upon administrative determination of the Internal Revenue Service and disposal authorities granted by the Archivist of the United States.
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See Exhibit 1.15.14–1 for the Records Control Schedule, Exhibit 1.15.14–2 for a Numerical Listing, and Exhibit 1.15.14–3 for an Alphabetical Listing.
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Item No. |
Description of Records | Authorized Disposition |
|---|---|---|
| 1. | General Administration
and Management Files. (Job No. NCl –58–79–1, Item 1) |
|
| Correspondence and other papers (not covered elsewhere in this schedule) e.g. operating plans and programs, staff meeting minutes, and training programs, pertaining to the overall administration and management rulings of the Organization and its branches. | Destroy 1 year after the end of the calendar year, or when no longer needed in current operations, whichever is later. | |
| 2. | Organization Program
Historical Files. (Job No. NC1–58–79–1, Item 2) |
|
| Correspondence and other papers relating to the overall mission, function, or role of the Organization and which provide historical background or program continuity of such items as determinations, studies, decisions, etc., on policies, programs, functions, organization. staffing or procedures in the Organization’s area. (Arranged in 10-year blocks) | PERMANENT Transfer block to the National Archives and Records Administration when 30 years old. |
|
| 3. | Administrative
Files. (Job No. NC1–5–79–1, Item 3) |
|
| Documents pertaining to the administrative, personnel, housekeeping, or facilitative operations, such as equipment, supplies, space, budget, etc., of all Organizational components. | Destroy 1 year after the end of the calendar year, or when no longer needed in current operations, whichever is later. | |
| 4. | Narrative and Statistical
Reports. (Job No. NC1–58–79–1, Item 4) |
|
| Reports on work progress, staff hours expended, and workload analysis; status reports; and all recurring and special reports required of offices in the Organization regarding operations, plans, accomplishments, status of work, etc. | ||
| (1) Record copy maintained in the Office of the Office of Division Counsel/Associate Chief Counsel Tax Exempt and Government Entities (TE/GE). (Excludes selected reports or determined to have historical or reference value which shall be retained until authorized for disposal by the Division Counsel, or Associate Chief Counsel but not earlier than 10 years). | Destroy 10 years after the end of the calendar year, or when no longer needed in current operations, whichever is later. | |
| (2) All other copies. | Destroy after 1 year, or when no longer needed in current operations, whichever is later. | |
| 5. | Freedom of Information Act and Section 6110 IRC Files. (Job No. N1–58–93–4, Item 1) | |
| Search memoranda, incoming letters from individual requesters and development work papers relating to the implementation of the Freedom of Information Act and Section 6110, IRC, within the Organization. | ||
| (1) The Section 6110 Index, which is the master copy of the written determinations made available in IRS Public Reading Rooms. Obsolete. | Destroy legacy microfilm 10 years after Section 6110 is repealed. Section 6110 Indices are no longer microfilmed, Section 6110 materials are posted on irs.gov. | |
| (2) Memoranda and
letters pertaining to processing requests for records and documents under
the Freedom of Information Act and Section 6110, IRC. (Arranged in 1-year blocks) |
Destroy block after 5 years. | |
| (3) Program files containing work papers and background material. (GRS 14, Item 15) | Destroy after 2 years or when no longer needed in current operations. | |
| 6. | Office Reading
Files. (Job No. NN–169–88. Item 8) Obsolete. |
|
| Copies of letters, memoranda, miscellaneous statements, reports and documents created and issued by the various offices of the Organization. (Arranged by issuing office chronologically by date of mailing or issuance.) | Destroy FY 2005 Reading Files after 10/1/2008 and all remaining FY 2006 Office Reading Files after 10/1/2009. | |
| 7. | Internal Revenue
Manual and Other Management Issuances. (Job No. NN–169–88, Item 10) |
|
| Amendments and Supplements to the Internal Revenue Manual, the Organization’s orders, branch procedures, and other internal management issuances, together with supporting background and work papers. | ||
| (1) Workpapers on Servicewide issuances, including IR Manual Transmittals and Supplements. IR Manual Policy Statement, Commissioner’s Delegation Orders, etc. | Destroy 3 years after issuance becomes obsolete. | |
| (2) Workpapers on the Organization’s issuances. | Destroy 3 years after issuance becomes obsolete. | |
| 8. | Internal Audit
Reports (Job No. N1–58–93–4, Item 2) |
|
| Includes related workpapers and correspondence, including reports on surveys, special studies and investigations conducted jointly with other organizations. | ||
| (1) Record Copy. | Destroy 3 years after completion of report. | |
Note:(Item numbers 9–15 are reserved for the Administrative Records section of this schedule. |
||
| TAXPAYER CASE RECORDS | ||
| 16. | General Issues (Routine) (Job No. N1–58–93–4, Item 3) |
|
| Correspondence and case development work papers pertaining to the issuance of a ruling or advice on routine or repetitive matters (including changes in accounting methods and the review of field determinations) other than matters described in items 17, 19 , 23, 24 and 26. | ||
| (1) Files relating to requests for rulings or advice (Arranged in 1-year blocks.) | Cut-Off annually
(except Cam) Destroy block after 4 years. |
|
| 17. | 10-Year Continuing
Adjustment Issues (Routine). (Job No. N1–58–93–4, Item 4) |
|
| Request for schedules of ruling amounts. Correspondence and case development work papers pertaining to a letter ruling or advice regarding a request for a schedule of ruling amounts under IRC 468A. (Arranged in 5-year blocks.) | Retire block
to the Washington National Records Center after 3 years. Destroy block after 13 years. |
|
| 18. | Farmers Cooperatives
(Historical) (Job No. N1–58–93–4, Item 5) |
|
| Post-1970 files, containing correspondence and case development work papers pertaining to the issuance of a ruling or advice concerning the exempt status of farmer’s cooperatives under IRC 521. (Arranged in 5-year blocks.) | Retire block
to the Washington National Records Center after 2 years. Destroy block after 50 years. |
|
| 19. | Engineering and
Valuation Issues (Routine) (Job No N1–58–93–4, Item 20) |
|
| Correspondence and case development work papers pertaining to the issuance of a ruling, advice, direct assistance on current cases, or information concerning certain types of engineering matters. | ||
| (1) Post-1958 files. (Arranged in 5-year blocks.) | Retire block
to the Washington National Records Center after 2 years. Destroy block after 10 years. |
|
| 20. | Earnings and Profits
Determinations (Historical). (Job No. NC1–58–79–1, Item 21) |
|
| Correspondence and case development work papers pertaining to the issuance of a ruling or advice concerning earnings and profits determinations. (Pre-1974 files arranged in 10- year blocks; post-1973 files arranged in 5-year blocks.) | Retire block to the Washington National Records
Center after 2 years. Destroy block after 30 years. |
|
| 21. | Closing Agreement
Records (Historical). (Job No. NC 1–58–79–1, Item 22) |
|
| (1) Copies of closing agreements between the Service and taxpayers on tax liabilities, together with background papers and copies of related ruling letters (1954–1967) filed under items 16 or 21. Post-1967 (Arranged in 10-year blocks.) | Retire to
the Washington National Records Center after 2 years. Destroy after 20 years. |
|
| (2) Record copy. Original of each closing agreement, a copy of the related ruling, a copy of the transmittal letter to the taxpayer and a copy of the transmittal to the District Director. | Destroy after 30 years, or when no longer needed in current operations, whichever is later. | |
| 22. | Technical Issues
File (Reference) (Job. No. N1–58–93–4, Item 8) |
|
| Correspondence and case development work papers pertaining to the issuance of a ruling or advice on any tax matter (other than an exempt organization issue), including changes in accounting periods and methods, the review of field determinations, and documents on income tax rulings published prior to 1953. Series includes: Any TP specific ruling or advice, including PLR, TAM, CAM and review of field determinations that results in published guidance. See Reg. § 301.6110-2(c). | ||
| 1) Post–1967 Cases. Arranged in 10-year blocks) | Review files
every 10 years to reevaluate those that are obsolete and no longer needed
for reference purposes. Determine whether those pertaining to published guidance
have been obsoleted, revoked, superseded or otherwise held to have no effect. Destroy files pertaining to published guidance that have been obsoleted, revoked, superseded or otherwise held to have no effect after 10 years. |
|
| 23. | Technical and General
Correspondence (Routine). (Job. No. N1–58–93–4, Item 9) |
|
| Correspondence with the public, Congress, and other government agencies, involving the furnishing of general or technical information which does not constitute a ruling. (Arranged in 1-year blocks). | Destroy after 4 years. | |
| 24. | Changes in Accounting
Periods (Routine). (Job No. NC1–58–79–1. Item 25) |
|
| Applications for change in accounting period, correspondence, and case development work papers pertaining to the issuance of a ruling approving or disapproving an application for change in accounting period (Post-1975 files) (Arranged in 1-year blocks). | Destroy block after 4 years. | |
| 25. | Municipal Bond
Issues (Historical). (Job No. N1–58–93–4, Item 10) |
|
| Correspondence and case development work papers pertaining to the issuance of a ruling or advice concerning municipal obligations under Section 103 of the Code for years after 1967. (Files for years 1968 through 1976 are arranged in five year blocks.) | Retire block
to the Washington National Records Center after 2 years. Destroy block after 30 years. |
|
| 26. | Changes in Accounting Methods (Routine) (Job No. N1-58-08- | |
| (1) Applications for changes in accounting method, correspondence
and case development work papers resulting in the issuance of a letter ruling
or advice to IRS or Chief Counsel personnel regarding a request for change
in accounting method (e.g., advance consent requests filed under Rev. Proc.
97-27, 1997-1 C.B. 680 and post-consent review of automatic consent request
pursuant to section 10.04 of Rev. Proc. 2002-9, 2002-3 I.R.B. 327). (Arranged in 1-year blocks) |
Retire block to the Washington Record
Center after three years. Destroy block after 13 years. |
|
| (2) Applications for changes in accounting method and related correspondence pertaining to an automatic consent change in accounting methods. (e.g., requests filed under Rev. Proc. 2002-9, 2002-1 C.B. 327) other than those described in section 26 (1). | Destroy blocks three years after the processing year. | |
Note:(Item numbers 27 through 30 are reserved for the " Taxpayer Case Records" section of this schedule. |
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| PUBLISHED RULINGS AND PROCEDURES RECORDS | ||
| 31. | Revenue Rulings.
(Job No. N1–58–93–4, Item 11) |
|
| Revenue rulings together with correspondence and other documents relating to their development and issuance. (Arranged in 2-year blocks by Revenue Ruling number.) | Review files
every 10 years, and reevaluate those that are obsolete and no longer needed
in current operations. Retire obsolete files to the Washington National Records Center every 2 years. Destroy files when 20 years old or no longer needed for reference purposes. |
|
| 32. | Revenue
Procedures. (Job No. N1–58–93–4, Item 12) |
|
| Revenue procedures together with correspondence and other documents relating to their development and issuance. (Arranged in 2- year blocks by Revenue Procedure number.) | Review
files every 10 years, and reevaluate those that are obsolete and no
longer needed in current operations. Retire obsolete files to the Washington National Records Center every 2 years. Destroy files when 2 years old or no longer needed for reference purposes. |
|
Note:(Item numbers 33–35 are reserved for the " Published Rulings and Procedures Records" section of this schedule. |
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| PROJECTS RECORDS | ||
| 36. | Internal Revenue
Bulletin Announcements and Notices. (Job No. NN–169–88, Item 23) |
|
| Includes memorandums and other documents relating to the development of Internal Revenue Bulletin Announcements and Notices, and issuances. (Arranged in 2-year blocks.) | Retire block
to the Washington National Records Center after 2 years. Destroy block after 10 years. |
|
| 37. | IR News Releases.
(Job No. NC1–58–79–1, Item 24) |
|
| Includes memorandums and other documents relating to their development and issuance. (Arranged in 5-year blocks.) | Destroy block after 5 years. | |
| 38. | Technical Study
Projects. (Job No. NC1–58–79–1, Item 38) |
|
| Memoranda, work papers, research notes, and other documents accumulated in carrying out Technical Study Projects. | ||
| (1) Pre-July 1, 1965. Technical Project Files. (Arranged in 1-year block) and retired to the Washington National Records Center. | Destroy block after 25 years. | |
| (2) Post-June 30, 1965 files (Arranged in 2-year blocks.) | Retire block
to the Washington National Records Center after 2 years. Destroy block after 25 years. |
|
| 39. | Legislative and
Regulations Projects. (Job No. NN–169–88, Items 28 and 29) |
|
| Case files produced by the Organization in considering and making reports on legislation and regulations relating to Internal Revenue matters and in interpreting the Internal Revenue Code and decisions and rules promulgated in the Code of Federal Regulations. | ||
| (1) Pre-1988 files (Arranged in 1-year blocks.) | Retire to
the Washington National Records Center 1 year after closed. Destroy block 20 years after closed. |
|
| (2) Post-1988 files. (Arranged in 5-year blocks.) | Retire to
the Washington National Records Center after 2 years. Destroy block after 20 years. |
|
| 40. | Technical Coordination
Reports. (Job No. NN–169–88. Item 30) |
|
| Technical Coordination Reports and related memoranda and other papers. | ||
| (1) Numerical files (Arranged in 1-year blocks.) | Destroy block after 3 years. | |
| 41. | Technical Field
Conferences. (Job No. NN–169–88, Item 34) |
|
| Correspondence, development work papers and other documents relating to technical field conferences and engineering institute. | ||
| (1) Record copy of final report. | Destroy after 2 years, or when no longer needed in current operations, whichever is later. | |
| (2) Other papers. (Arranged in 1-year blocks.) | Destroy block after 3 years. | |
| 42. | Field Surveys.
(Job No. NN–169–88, Item 36) |
|
| Memoranda pertaining to field surveys and information developed in conducting the surveys. (Arranged in 1-year blocks.) | Destroy block after 15 years. | |
Note:(Item numbers 43 through 49 are reserved for the " Projects Records" section of this schedule. |
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| 50. | Court Decision
Files. (Job No. NN–169–88, Item 41) |
|
| Correspondence dealing with the case or issue, and where applicable, copies of Division Counsel's or Associate Chief Counsel's Action on Decisions proposed for announcement of acquiescence or non-acquiescence. These files are maintained only for those court decisions or issues in litigation in respect of which the Organization gives advice or information announces an acquiescence or nonacquiescence, etc. | Retire block
to the Washington National Records Center after 2 years. Destroy block after 20 years. |
|
| (1) Post-1967 decisions. (Arranged in 10-year blocks.) | ||
| Item Number/Description of Item | |
|---|---|
| Administrative Records | |
| 1 | General Administration and Management Files |
| 2 | Organization Program Historical Files |
| 3 | Administrative Files |
| 4 | Narrative and Statistical Reports |
| 5 | Freedom of Information Act and Section 6110 Files |
| 6 | Office Reading Files |
| 7 | Internal Revenue Manual and Other Management Issues |
| 8 | Internal Audit Reports |
| Taxpayer Case Records | |
| 16 | General Issues (Routine) |
| 17 | 10-Year Continuing Adjustment Issues (Routine) |
| 18 | Farmers Cooperatives (Historical) |
| 19 | Engineering and Valuation Issues (Routine) |
| 20 | Earnings and Profits Determinations (Historical) |
| 21 | Closing Agreement Records (Historical) |
| 22 | Technical Issues Reference File (Reference) |
| 23 | Technical and General Correspondence (Routine) |
| 24 | Changes in Accounting Periods (Routine) |
| 25 | Municipal Bond Issues (Historical) |
| 26 | Changes in Accounting Methods (Routine) |
| Published Rulings and Procedures Records | |
| 31 | Revenue Rulings |
| 32 | Revenue Procedures |
| Project and Miscellaneous Records | |
| 36 | Internal Revenue Bulletin, Announcements and Notices |
| 37 | Internal Revenue News Releases |
| 38 | Technical Study Projects |
| 39 | Legislative and Regulations Projects |
| 40 | Technical Coordination Reports |
| 41 | Technical Field Conferences |
| 42 | Field Surveys |
| 50 | Court Decision Files |
| Description of Item | Item Number |
|---|---|
| 10-Year Continuing Adjustment Issues (Routine) | 17 |
| Administrative Files | 3 |
| Changes in Accounting Methods (Routine) | 26 |
| Changes in Accounting Periods (Routine) | 24 |
| Closing Agreement Records (Historical) | 21 |
| Court Decision Files | 50 |
| Earnings and Profits Determinations (Historical) | 20 |
| Engineering and Valuation Issues (Routine) | 19 |
| Farmers Cooperatives (Historical) | 18 |
| Field Surveys | 42 |
| Freedom of Information Act and Section 6110 Files | 5 |
| General Issues (Routine) | 16 |
| General Administration and Management Files | 1 |
| Internal Revenue Bulletin, Announcements and Notices | 36 |
| Internal Revenue News Releases | 37 |
| Internal Audit Reports | 8 |
| Internal Revenue Manual and Other Management Issues | 7 |
| Legislative and Regulations Projects | 39 |
| Municipal Bond Issues (Historical) | 25 |
| Narrative and Statistical Reports | 4 |
| Office Reading Files | 6 |
| Organization Program Historical files | 2 |
| Revenue Procedures | 32 |
| Revenue Rulings | 31 |
| Technical Issues Reference File (Reference) | 22 |
| Technical and General Correspondence (Routine) | 23 |
| Technical Study Projects | 38 |
| Technical Field Reports | 41 |
| Technical Coordination Reports | 40 |