- 1.15.15.1 Description and Authorities
- Exhibit 1.15.15-1 Records Control Schedule for Regional/District Counsel
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The records covered by this schedule are created and maintained in the offices of the Regional Counsel; Deputy Regional Counsel (Tax Litigation), (General Litigation), and (Criminal Tax); the General Legal Services function in the offices of Regional Counsel; and District Counsel.
Note:
Although there are no longer regions and districts, the files still exist and disposition is directed from existing schedules.
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The records disposition authorizations in this schedule are based upon administrative determinations of the Chief Counsel, Internal Revenue Service, Congressional disposal authorities contained in House Report No. 2026, 86th Congress, 2d session, House Report No. 354, 90th Congress, 1st Session, and disposal authorities granted by the Archivist of the United States dated June 6,1978 and November 25,1981.
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See Exhibit 1.15.15–1 for the Records Control Schedule.
| Item No. |
Description of records and disposition authorizations |
|---|---|
| ADMINISTRATIVE RECORDS | |
| 1. | Subject File, including correspondence, reports and related papers (not covered elsewhere in this schedule), pertaining to the managerial
and program activities of regional and branch offices and not involving the tax liability of specific taxpayer or made a part
of a specific tax case. (Excluded are records documenting (a) substantive policy decisions, rulings and interpretations, and
(b) significant procedural matters which shall be retained.) (1) Destroy after 5 years. |
| 2. | Administrative Files, including copies of fiscal, personnel, space, property control, procurement, and training records, pertaining to the administrative,
housekeeping, or facilitative operations of regional and branch offices. (1) Destroy after 5 years. |
| 3. | Reference Files maintained by individuals or offices, including extra copies of correspondence, internal management documents, or other materials
that are retained solely for convenience of reference. (1) Destroy when obsolete or superseded. |
(
Note:Items Nos. 4 through 8 are reserved for future additions (if necessary) to the "Administrative Records" section of this schedule. |
|
| TAX LITIGATION RECORDS | |
| 9. | Office Files produced in connection with cases in the Tax Litigation function. (Duplicate copies of pertinent items in legal case file.)
Prepared in both regional and District offices. (1) Destroy 3 years after case is closed. |
| 10. | Closed Regional Legal Files dealing with Tax Court and refund litigation matters. (1) Significant cases selected by a GS–15 or above in the Office of the Chief Counsel. (a) Destroy 30 years after case is closed. (b) Retire to Federal Records Center 1 year after case is closed. (2) Other than significant cases. (a) Destroy 10 years after case is closed. (b) Retire to Federal Records Center 1 year after case is closed. |
| 11. | Copies of Tax Court Briefs. (Excludes Selected Briefs which shall be retained.) (1) Destroy 2 years after case is closed or when no longer required, whichever is earlier. |
| 12. | Internal Control Records. Card files, including alphabetical index cards, developed to reflect issues, status, and record action taken, consists of
Forms 6965–A, Tax Litigation Division Docket Cards or equivalent records. (Regional and District offices.) (1) Significant cases selected by a GS–15 or above in the Office of the Chief Counsel. (a) Destroy30 years after case is closed. (2) Other than significant cases. (a) Destroy 10 years after case is closed. |
| 13. | Reports. Regional Counsel Quarterly Report of Nondocketed Tax Court Cases, or equivalent records. (1) Regional Counsel records. (a) Destroy when 4 years old. (2) District office records. (a) Destroy when 3 years old. |
| 14. | Calendar files containing correspondence and related information, with copies of pertinent reports in respect to each calendar of the Court.
(Regional and District offices.) (1) Destroy after 5 years. |
| 15. | Technical Advice. Memoranda consisting of technical advice from the National Office on docketed and nondocketed cases. (1) Destroy 10 years after issuance. |
(
Note:Item Nos. 16 through 19 are reserved for future additions (if necessary) to the "Tax Litigation Records" section of this schedule. |
|
| GENERAL LITIGATION RECORDS | |
| 20. | Closed Regional Legal Case Files produced in cases of bankruptcies, receiverships, and other insolvencies, collection suits and interventions, offers in compromise,
and other General Litigation functions. (Regional and District offices.) (1) Significant cases selected by a GS–15 or above in the Office of the Chief Counsel. (a) Destroy 25 years after case is closed. (b) Retire to Federal Records Center 1 year after case is closed. (2) Other than significant cases. (a) Destroy 10 years after case is closed. (b) Retire to Federal Records Center 1 year after case is closed. |
| 21. | Control Records. Form 1786 (or equivalent), General Litigation Cards-Control card record on all types of cases pending or closed by General
Litigation function. (Regional and District offices.) (1) Significant cases selected by a GS–15 or above in the Office of the Chief Counsel. (a) Destroy 25 years after case is closed. (2) Other than significant cases. (a) Destroy 10 years after case is closed. |
| 22. | Reports. Form 2069, Regional Counsel Quarterly Statistical Report of General Litigation Cases and Matters; Form 2292, Annual Report
of Offers in Compromise in Chief Counsel Cases or equivalent records (1) Destroy after 3 years. |
| 23. | Closed Non-Chief Counsel Offers in Compromise—Forms 7249–E, F, M—Abstract and Statement. (Regional and District offices.) (1) Destroy 3 years after case is closed. |
(
Note:Item Nos.24 through 28 are reserved for future additions (if necessary) to the "General Litigation Records" section of this schedule. |
|
| CRIMINAL TAX RECORDS | |
| 29. | Closed Regional Legal Case Files produced in criminal tax legal work in connection with recommendations for criminal prosecutions arising under the Internal
Revenue laws (except Alcohol and Tobacco Tax cases). (1) Significant cases selected by a GS–15 or above in the Office of the Chief Counsel. (a) Destroy 20 years after case is closed. (b) Retire to Federal Records Center 1 year after case is closed. (2) Other than significant cases. (a) Destroy 10 years after case is closed. (b) Retire to Federal Records Center 1 year after case is closed. |
| 30. | Opinion or Miscellaneous Regional Case Files produced in connection with criminal tax matters. (1) Destroy 10 years after case is closed. (2) Retire to Federal Records Center on a selective basis 3 years after case is closed. |
| 31. | Internal Control Record. Card files developed to reflect status and record action taken, Forms 721, Waiver Card, and equivalent records. (Excludes
Form 1318–B, Docket and Control Record—Criminal Cases, which shall be retained.) (1) Significant cases selected by a GS–15 or above in the Office of the Chief Counsel. (a) Destroy 20 years after case is closed. (2) Other than significant cases. (a) Destroy 10 years after case is closed. |
| 32. | Reports. Narrative and Progress Reports; Individual Attorney Reports; Report of New Criminal Tax Cases Received, and equivalent reports.
(Excludes Form 1318–A, Case Load Report.) (1) Destroy after 4 years. |
| 33. | Form 1318–A, Regional Counsel Quarterly Report of Criminal Tax Cases. (1) Destroy after 8 years. |
| 34. |
"Secretary Files,"
"Attorneys Correspondence Files"
and
"Reading Files,"
containing duplicate copies of items prepared in office and included in Legal File, except for copies in subject matter
Digest Files retained for research purposes. (1) Destroy 15 years after case is closed, or when no longer required, whichever is earlier. |
(
Note:Item Nos. 35 through 38 are reserved for future additions (if necessary) to the "Criminal Tax Records" section of this schedule. |
|
| GENERAL LEGAL SERVICES RECORDS | |
| 39. | Closed Regional Legal Case Files produced in cases handled by the General Legal Services function. (1) Significant cases selected by a GS–15 or above in the Office of the Chief Counsel. (a) Destroy 20 years after case is closed. (b) Retire to Federal Records Center 1 year after case is closed. (2) Other than significant cases. (a) Destroy 5 years after case is closed. (b) Retire to Federal Records Center 1 year after case is closed. |
| 40. | Control Records. Form M–6201 Case Record (or equivalent)—control card records on all types of cases pending or closed in the General Legal
Services function. (1) Significant cases selected by a GS–15 or above in the Office of the Chief Counsel. (a) Destroy 20 years after case is closed. (2) Other than significant cases. (a) Destroy 5 years after case is closed. |
| 41. | Reports. Form 5560, Office of Chief Counsel General Legal Services Monthly Workload Report; Regional Counsel Quarterly Statistical
Report of General Legal cases. (1) Destroy after 4 years. |
| 42. | Copies of General Legal Services Briefs and Decisions. (Excludes selected briefs which shall be retained.) (1) Destroy 10 years after case is closed. (2) Retire to Federal Records Center 3 years after case is closed. |
(
Note:Item Nos. 43 through 46 are reserved for future additions (if necessary) to the "General Legal Services Records" section of this schedule. |
|
| DISCLOSURE RECORDS | |
| 47. | Closed Regional Legal Case Files produced in cases involving disclosure matters arising under the Internal Revenue Code, the Freedom of Information Act, and
the Privacy Act. (Regional and District offices.) (1) Significant cases selected by a GS–15 or above In the Office of the Chief Counsel. (a) Destroy 30 years after case is closed. (b) Retire to Federal Records Center 1 year after case is closed. (2) Other than significant cases. (a) Destroy 5 years after case is closed. (b) Retire to Federal Records Center 1 year after case is closed. |
| 48. | Control Records. Card files developed to reflect issues, status and action taken with respect to pending or closed cases involving disclosure
matters arising under the Internal Revenue Code, the Freedom of Information Act, or the Privacy Act. (RegionaI and District
offices.) (1) Significant cases selected by a GS–15 or above In the Office of the Chief Counsel. (a) Destroy 30 years after case is closed. (2) Other than significant cases. (a) Destroy 5 years after case is closed. |