Part 1. Organization, Finance and Management

Chapter 15. Records and Information Management

Section 20. Records Control Schedule for Administration/Organization Support Operational Records

1.15.20  Records Control Schedule for Administration/Organization Support Operational Records

1.15.20.1  (10-19-2010)
Description and Authorities

  1. The records covered by this schedule are created and accumulated in AWSS Servicewide. This schedule consists of administrative and program records. They include: Protective Programs Records, Tort Claims, Personal Property Claims and Motor Vehicle Accident Records, Reports Management Program Records, Work Papers and Back-up Material of Studies and Related Records, Machine Printouts and Microfilm Registers, Indexes and Directories, and Wage Information Retrieval System (WIRS) Records. Unless otherwise indicated, files should be cut off annually on a calendar year or fiscal year basis.

  2. The records disposition authorizations in this schedule are based on administrative determinations of the Internal Revenue Service and disposal authorities granted by the Archivist of the United States.

Exhibit 1.15.20-1 
Records Control Schedule for Management and Finance

Item Number Description of Record Disposition Authorization
PROTECTIVE PROGRAMS RECORDS
General Administrative Records and Correspondence
1. General Correspondence Files.
  Correspondence and related documents (not covered elsewhere in this schedule) to or from the National Office, regional offices, district offices, service centers, area, zone or local offices covering program activities involving procedures, rulings and decisions of a general nature, not made part of a specific case.
Retire to Records Center 3 years after the end of the year.
Destroy 6 years after the end of the year.
2. Administrative Files.
  Memoranda, teletypes, etc., pertaining to the administrative, housekeeping or other functions relating to the overall administration and operation of an individual office. Does not include correspondence relating to specific protective programs (such correspondence is covered by Item 18 in this schedule). Includes applications for employment. Destroy 2 years after the end of the year.
3. Routine Correspondence Files.
  Correspondence (not covered elsewhere in this schedule) with the public, Congress and other Government activities pertaining to inquiries, complaints, etc. Destroy 2 years after the end of the year or after file has served its purpose, whichever is earlier.
4. Directives.
  Records include internal directives issued by the Commissioner of the Internal Revenue Service or his/her designee. Examples of such issuances include, but are not limited to, Delegation Orders, Internal Revenue Manual Policy Statements, basic text, tax processing handbooks, Law Enforcement Manuals, and supporting case files, if any. (Job No. N1-58-99-3)
A. Records AVAILABLE to the Public. 		 
  1. Paper (1995, and continuing). Records in this series include the directive and supporting case files, if any. Record copies of supportive case files are captured as paper records only.
[Note: Paper records do not exist for this series prior to 1995. These records were converted to microfilm.]
  
  a. NOT converted to microfilm. PERMANENT.
Cut off or close files at the end of the calendar year.
Transfer to NARA one month after end of calendar year.
  b. Converted to microfilm.
[Note: Case files are in paper form only. Follow disposition instructions for "Paper Not" converted.] 		Destroy paper records after verification of microfilm image within 1 month of filming process. Microfilm media will be inspected and certified in accordance with 36 CFR, Part 1238.
  c. Converted to CD-ROM. PERMANENT.
Cut off and close files at the end of the calendar year.
Transfer to NARA one month after end of calendar year.
  d. All other offices and copies for reference purposes. Destroy when superseded or obsolete. Earlier disposal is authorized if no longer needed for reference purposes.
  2. Electronic.  
  Records consist of electronic copies/versions created using office automation, such as Word, WordPerfect, Lotus Notes, or similar software.  
  a. Official electronic copy - Office of responsibility/Creation. Copy maintained electronically by staff for access, correction, revision, or reference. Destroy when 5 years old
  b. All other electronic copies. Delete after recordkeeping copy and official electronic copy have been produced.
  3. Microfilm.  
  a. 1918-1994, Historical Master Set. (Silver Halide) includes diazo copy, if available, along with any supporting case files, if any. PERMANENT.
Transfer to NARA upon approval of this schedule.
[Note: These records have restricted access - Section 6103(a).]
  b. 1995 and Continuing, Historical Master Set. (Silver Halide and 2 diazo copies, if available) including any supporting case files. PERMANENT.
Transfer to NARA when 3 years old.
[Note: These records have restricted access - Section 6103(a).]
  c. IRS Chief Counsel Copy.
Copy maintained in Chief Counsel Library of Items a. and b. above. 		Retain on site in Counsel Library.
Destroy when no longer needed or when 50 years old, whichever is later. [Note: This item will not be retired to a Records Center.]
  d. All other offices and copies for reference purposes. Destroy when superseded or obsolete. Earlier disposal is authorized if no longer needed for reference purposes.
  4. CD-ROM.  
  These Records consist of the Directives only.
[ Note: Supporting case files, if any, exist only in paper form and are not converted to CD-ROM. Follow disposition instructions for "Paper Not" converted.] 		 
  a. Starting 1997, and Continuing. Destroy when superseded, obsolete, or when 3 years old. Earlier disposal is authorized if no longer needed for reference purposes.
  b. IRS Chief Counsel Copy.
Copy maintained in Counsel Library. 		Retain on site in Counsel Library.
Destroy when superseded, obsolete, or when no longer needed.
[Note: This item will not be retired to a Records Center. It is the responsibility of this office to migrate or convert data to appropriate media as technology changes and to address media deterioration.]
  c. All other offices and copies for reference purposes. Destroy when superseded or obsolete. Earlier disposal is authorized if no longer needed for reference purposes.
  B. Records NOT AVAILABLE to the public.  
  1. Paper (1995, and continuing). [Note: Paper records do not exist for this series prior to 1995. These records were converted to microfilm.]  
  a. NOT converted to microfilm. PERMANENT.
Cut off or close files at the end of the calendar year.
Retire to Records Center within 6 months of end of calendar year.
Transfer to NARA when 3 years old.
[Note: These records have restricted access - Section 6103(a).]
  b. Converted to microfilm. Destroy paper records after verification of microfilm image within 1 month of filming process. Microfilm media will be inspected and certified in accordance with 36 CFR, Part 1238.
  c. Converted to CD-ROM. PERMANENT.
Cut off or close files at the end of the calendar year.
Retire to Records Center within 6 months of end of calendar year.
Transfer to NARA when 3 years old.
[Note: These records have restricted access - Section 6103(a).]
  d. All other offices and copies for reference purposes. Destroy when superseded or obsolete. Earlier disposal is authorized if no longer needed for reference purposes.
  2. Electronic.  
  Records consist of electronic copies/versions created using office automation, such as Word, WordPerfect, Lotus Notes, or similar software.  
  a. Official electronic copy - Office of responsibility/Creation. Copy maintained electronically by staff for access, correction, revision, or reference. Destroy when 5 years old.
  b. All other electronic copies. Delete after recordkeeping copy and official electronic copy have been produced.
  3. Microfilm.  
  This medium consists of both series of records, those available to the public and those with restricted access. The microfilm is a mixed series. Restricted portions are marked by "#" and are intermixed with public information.  
  a. 1918-1994, Historical Master Set. (Silver Halide) includes diazo copy, if available, along with any supporting case files, if any. PERMANENT.
Transfer to NARA upon approval of this schedule.
[Note: These records have restricted access - Section 6103(a).]
  b. 1995 and Continuing, Historical Master Set. (Silver Halide and 2 diazo copies, if available) including any supporting case files. PERMANENT.
Transfer to NARA when 3 years old.
[Note: These records have restricted access - Section 6103(a).]
  c. IRS Chief Counsel Copy.
Copy maintained in Chief Counsel Library of Items a. and b. above. 		Retain on site in Counsel Library.
Destroy when no longer needed or when 50 years old, whichever is later.
[Note: This item will not be retired to a Records Center.]
  d. All other offices and copies for reference purposes. Destroy when superseded or obsolete. Earlier disposal is authorized if no longer needed for reference purposes.
  4. CD-ROM.  
  These Records consist of the Directives only.
[ Note: Supporting case files, if any, exist only in paper form and are not converted to CD-ROM. Follow disposition instructions for "Paper Not" converted.] 		 
  a. Starting 1997, and Continuing. Destroy when superseded, obsolete, or when 7 years old. Earlier disposal is authorized if no longer needed for reference purposes.
  b. IRS Chief Counsel Copy. Copy maintained in Counsel Library. Retain on site in Counsel Library.
Destroy when superseded, obsolete, or when no longer needed.
[Note: This item will not be retired to a Records Center. It is the responsibility of this office to migrate or convert data to appropriate media as technology changes and to address media deterioration.]
  c. All other offices and copies for reference purposes. Destroy when superseded, obsolete, or when 5 years old. Earlier disposal is authorized if no longer needed for reference purposes.
5. Management Project Files.
  Files including copy of each pamphlet, report, leaflet, graphic presentation, or other published or processed document, and of the last manuscript report (if not published or processed) together with supporting papers documenting project inception, scope, procedure and accomplishments (but excluding working papers as described in Item 6). Destroy 5 years after issuance or implementation of report, whichever is applicable.
6. Project Working Papers.
  Papers including background materials, studies, analyses, notes, rough drafts, interim reports and related papers pertaining to management projects, exclusive of documents covered by Items 1, 2, 3, 4 and 5. Destroy 6 months after final action on project report, or 3 years after completion of report if no final action taken.
7. Internal Control Files.
  Card files and other types of internal control records (not covered in this schedule) developed to control assignments and work flow; to record action taken; or to serve as receipts for records borrowed or loaned. Destroy 2 years after end of year, or after case is closed, whichever is applicable.
8. Records Disposition Files.
  Includes descriptive inventories, disposal authorizations, schedules for Retirement of records, records transmittal and receipt forms for Retirement to Federal Records Centers, reports of disposition and related documents. Destroy when no longer needed in current operations. (Record copy in National Office Facilities Branch).
9. Delegations of Authority Files.
  Record copies documenting the delegation of authority to an individual or office in accordance with prescribed procedures. Destroy 1 year after close of calendar year in which delegation of authority was terminated.
10. Minutes or Summaries of Conferences and Meetings.
  Documentation of minutes or summaries of conferences and meetings, including information on decisions reached and action taken or to be taken. Destroy 3 years after the end of the year.
11. Documentation of Membership in Professional Organizations.
  Correspondence, reports, copies of speeches, minutes of meetings, publications, newsletters and other material related to membership and participation of Service officials and supervisory employees in professional societies and organizations (participation authorized by the Service). Destroy 6 years or when no longer needed in current operations, whichever is earlier.
12. Training Program Files (Not made a part of personnel files and not covered elsewhere in this schedule.)
  Schedules, timetables, evaluations and plans of training courses; documents and reports pertaining to participation, instructions, attendance, progress and examinations; requests for material, services and information; data relating to training task forces; estimates of need for training; and related data. Destroy 2 years after completion of course, except selected overall records of training which may be retained until no longer needed in current operations.
13. Credit Card Program Account Maintenance Change Forms.
  The records consist of electronic templates that are filled in by cardholders and which reflect a number of changes (address, cancellation, limit, etc.) requested by the cardholder. Information is retrieved by cardholder name and is stored on a shared directory on a Kansas City server. The records are stored quarterly by fiscal year. Cut off at the end of each fiscal year.
Delete three years from cutoff date. [Note: This disposition is pending NARA approval. Check with Area Records Manager regarding status prior to any records destruction].
14. RESERVED.  
TORT CLAIMS, PERSONAL PROPERTY CLAIMS AND MOTOR VEHICLE ACCIDENT RECORDS.
15. Accident Case Files and Related Records.
  Case files containing personal injury, investigative and motor vehicle accident reports; exhibits, statements of fact and related correspondence.
  Motor Vehicle Accident Reports.
(TORT CLAIMS), Employee Personal Injury Records and other General Claims. 		Retire to Records Center 3 years after case is closed or 3 years after date of accident, whichever is applicable.
Destroy 7 years after date of accident.
16. RESERVED.  
17. RESERVED.  
RECORDS COVERING FACILITIES SECURITY AND PROTECTIVE SERVICES, PERSONNEL SECURITY CLEARANCE RECORDS AND EMERGENCY PLANNING RECORDS.
18. RESERVED.
19. Facilities Security Surveys.
  Report of surveys and inspections of Government owned facilities conducted to insure adequacy of protective and preventive measures taken against hazards of fire, explosion, and accidents and to safeguard information and facilities against sabotage and unauthorized entry. Destroy after 3 years or upon discontinuance of facility whichever is sooner.
20. Investigative Files.
  Accumulating from investigations of fires, explosions, bomb threats, demonstrations, accidents, etc., consisting of retained copies of reports and related papers when the original reports are submitted for review and filing in other agencies or organizational elements and reports and related papers concerning occurrences of such a minor nature that they are settled locally without referral to other organizational elements. Destroy after 2 years.
21. Files Relating to Lost or Stolen Property.
  Reports, loss statements, receipts and other papers relating to lost and found articles. Destroy after 3 years.
22. Identification Media and Related Records.
  (1) Pocket commissions, identification cards, and Civil Defense identification cards. Destroy when returned by person to whom issued.
  (2) Numerical records of pocket commissions, enforcement badges, identification cards, and Civil Defense identification cards. Destroy 3 years after last entry turn-in.
  (3) Records pertaining to the development of personnel identification media. Destroy after 20 years.
23. Security Clearance Files.
  (1) Correspondence files relating to administration and operation of the personnel security clearance program. Destroy after 2 years.
  (2) Personnel security clearance status files maintained in security unit to show the security clearance status of individuals in the form of lists or rosters. Destroy when superseded or obsolete.
24. RESERVED.  
25. Relocation Plans and Lists.
  Records pertaining to emergency relocation plan, and emergency relocation cadre assignment. Destroy when superseded by new plans and lists or when declared obsolete.
26. Emergency Planning Files.
  Case files and other records relating to administration and operation of the emergency planning program such as program memorandums, correspondence and instructions relating to test exercises, tests of emergency communications equipment, and copies of reports. Destroy when obsoleted or when no longer needed in current operations, whichever is earlier.
27 - 30. RESERVED.  
REPORTS MANAGEMENT PROGRAM RECORDS
General Administrative Records.
31. Reports Program Subject File.  
  Includes correspondence, reports, instructions, and related papers pertaining to program development and operations of the Reports functions; promotion and orientation in reports management operations; and guidelines for and program evaluation of reports management activities throughout the Service. Destroy after 2 years.
32. Chronological Reading File.  
  Copies of correspondence as they relate to the Reports Management Program. Destroy after 2 years.
33. General Administrative Records.  
  Includes correspondence, memorandums, teletypes, and similar papers pertaining to housekeeping or facilitative functions, and to the overall administration and operation of the National Office Reports Management Program. Destroy after 2 years.
34. Document, Correspondence, and Other Related Papers recording the establishment of practices or precedents for the Reports Management Program. Destroy 1 year after records are superseded, revised, or cancelled.
35 -39. RESERVED.  
Symbolled and Uncontrolled Reports Records.
40. Symbolled Reports Folders including the "Report Approval and Cost" (Form 2951), copies of reporting directives and instructions, samples of report forms, and periodic review and evaluation statements or assessments of reports effectiveness. Destroy 2 years after the records have been superseded, revised, or cancelled.
41. Uncontrolled (Non-symbolled) Reports.
  Folders including copy of the inventory cost data or working papers relating to the compilation of cost, sample copy of the report, copy of the requiring directive and instruction, and periodic review and evaluation statements or assessments of reports effectiveness. Destroy 2 years after the report has been superseded, revised, or cancelled.
42 - 45. RESERVED.  
WORK PAPERS AND BACK-UP MATERIAL OF STUDIES AND RELATED RECORDS.
46. Work Papers and Back-up Material produced in the conduct of reports systems studies and other studies, including such items as charts, forms, correspondence, machine tabulations, staffing patterns, instructional materials, and drafts of the published study. Destroy 2 years after system is implemented or study is completed.
47. Reports Processing and Analysis Records.
  Reports and consolidations of reports not covered elsewhere in this schedule, on operations of field offices, service centers, National Office organizations, and other agencies, received as source documents for compiling either published or unpublished reports. Destroy 2 years after end of report year.
48. Reports Program Case or Project Records.
  Project files of materials used in compiling published reports, including background material relating to sources, printing and distribution, i.e., Reports Curtailment Status Report.

Note:

this item excludes records described in Items 40 and 41.

 Destroy 2 years after end of report year.
49. Field Reports Program Administration.
  Records dealing with regional, district, and service center operations (excluding records covered in Items 40 and 41). Destroy 2 years after records have been superseded, revised, or cancelled.
50. Evaluation Files.  
  Contains reports prepared by audit groups or teams on the operation of the Reports Management Program throughout the Service. Reports Program accomplishments, or equivalent forms, are represented in this file. Destroy 2 years after records have been superseded, revised, or cancelled.
51. Reference Files of Issuances and Directives.
  (1) Record set of Internal Revenue Manual Transmittals and Supplements, or related directive material pertaining to Reports Management. Destroy 1 year after material has been superseded, revised, or cancelled.
  (2) All other issuances and directives. Destroy when obsolete or superseded.
52. General Correspondence Files.
  Correspondence and related documents (not covered elsewhere in this schedule) to or from the National Office, Regional Commissioners, Assistant Regional Commissioners (Resources Management), District Directors, and principal staff offices covering program activities involving implementation of Service policy, procedures, rulings, decisions, etc.; not made part of a particular case. (Excludes records documenting significant procedural matters, and selected records determined to have historical or reference value, which shall be retained.) Retire to Records Center after 3 years.
Destroy 6 years after the end of the calendar or fiscal year, whichever is applicable.
53. Administrative Files.
  Correspondence, memorandums, teletypes and related documents (not covered elsewhere in this schedule) pertaining to housekeeping or facilitative functions of the over-all administration and operation of the offices of the Regional Commissioners, Assistant Regional Commissioners (Resources Management), District Directors, and their principal staff offices. Destroy 2 years after the end of the calendar or fiscal year, whichever is applicable.
54. Routine Correspondence Files.
  Correspondence (not covered elsewhere in this schedule and not made a part of the taxpayer case file) with the public, Congress and other government activities pertaining to inquiries, complaints, or requests for general information on tax matters and replies thereto. Destroy 2 years after the end of the year, or after file has served its purpose, whichever is earlier.
55. Regional Commissioner’s Files.
  Copies of correspondence and reports on appointments, transfers, separations, adverse actions, etc., relating to key officials of the region. Destroy after file has served its purpose.
56. Reference Files.  
  Correspondence and documents (not covered elsewhere in this schedule) consisting of copies of incentive awards, budget papers, special surveys and conferences, etc. Destroy 2 years after the end of the year, or after file has served its purpose, whichever is earlier.
57. Delegations of Authority Files.
  Record copies documenting the delegations of authority to an individual or office in accordance with prescribed regulations and not included in the Internal Management Document System. (Those records are of a limited nature as opposed to delegation of authority records on a continuing basis, which are a part of the Internal Management Document System). (Job No. NC1-58-83-6) Destroy 1 year after close of the fiscal year in which delegation of authority was terminated.
58. Designations of employees to act in official or supervisory capacities other than the positions to which they are regularly assigned. (Excludes delegation of authority.) Destroy 1 year after the end of the calendar or fiscal year, whichever is applicable.
59. Designations of Certifying Officers.
  Forms, lists and correspondence relating to the designation of Internal Revenue officers and employees to certify vouchers to disbursing officers for payment from appropriated funds. Also includes records pertaining to recommendations for appointments and revocations; and notices of appointments and revocations.

Note:

Segregate terminated delegations of authority on a continuous basis.

 Retire to Records Center terminated or revoked delegations of authority after 2 years.
Destroy 6 years after revocation.
60. Premium Pay Files.
  Documentation to support recommendations and authorizations for premium pay to investigators and/or special investigators (incumbents of positions in the GS–1811 series). Destroy 3 years after the end of the calendar year.
61. Visitation or Team Evaluation Reports.
  Narrative reports of program evaluations, progress of field operations, and conformance to existing Service policies, procedures and regulations for management purposes. Those reports and replies thereto are submitted by representatives of the National, Regional and District Offices. Destroy:

(a) Record copy 5 years after the end of the reporting year.

(b) All other copies 2 years after the end of the reporting year, or when no longer needed in current operations, whichever is earlier.
62. RESERVED.  
63. Management Survey and Project Reports.
  Narrative reports and related documents prepared by the regional and district offices and service centers for local implementation at request or direction of higher authority. (Excludes record copy of management improvement reports prepared for submission to the Bureau of the Budget, which shall be retained.) Destroy:

(a) Record copy 5 years after issuance of implementation of report, whichever is applicable.

(b) All other copies 2 years after issuance or implementation of report, or when no longer needed in current operations, whichever is earlier.
64. Task Force and Special Assignment Files.
  Reports, publications, correspondence, and forms relating to task force and other special assignments of officials that are not directly related to their regularly assigned duties. Destroy 3 years after completion of assignment.
65. Narrative and Statistical Reports.
  Narrative, statistical, progress and production reports (not covered elsewhere in this schedule) submitted to higher levels or received from subordinate offices. Destroy:

(a) Record copy 5 years after the end of the reporting year.

(b) All other copies 2 years after the end of the reporting year, or when no longer needed in current operations, whichever is earlier.
66. Operating Plans.  
  Regional and district office operating plans consisting of statements of objectives or goals, descriptions of steps taken or to be taken, with time schedules, for accomplishment. These records may include summaries of actions necessary to accomplish large projects or to implement internal management documents. Destroy:

(a) Record copy 5 years after the close of the period for which plan is effective except selected records determined to have historical or reference value.

(b) All other copies 1 year after the close of the period for which plan is effective.
67. Federal/State Agreements on Coordination of Tax Administration.
  Documents and correspondence relating to agreements between States and the Internal Revenue Service for the exchange of tax information and the carrying out of joint arrangements to improve compliance with the tax laws of their respective jurisdictions. (1) Retain

(2) Retire to Federal Records Centers 2 years after termination of agreement.
68. Minutes or Summaries of Conferences and Meetings.
  Documentation of minutes or summaries of conferences and meetings held by the Regional Commissioners, Assistant Regional Commissioners and District Directors or principal staff officials, including information on decisions reached and actions taken or to be taken. Destroy:

(a) Record copy 3 years after the end of the year.

(b) All other copies 1 year after the end of the year.
69. Summaries of National Office and Regional Commissioner Conferences.
  Documentations of meetings held in the National Office, attended by the Regional Commissioners in or without the company of District Directors, including information on decisions reached and action to be taken. (1) Destroy:

(a) Record copy 6 years after the end of the year.

(b) All other copies when no longer needed in current operations but no later than 2 years.

(2) Retire record copy to Federal Records Center 3 years after the end of the year.
70. Documentation of Membership in Professional Organizations.
  Correspondence, reports, copies of speeches, minutes of meetings, publications, newsletters, and other material related to membership and participation of Service officials and supervisory employees in professional societies and organizations. Destroy 6 years after the close of the year, or when no longer needed in current operations, whichever is earlier.
71. RESERVED.  
72. Training and Development Records of Individuals. (Not made a part of personnel files.)
  Forms, memoranda and reports pertaining to participation, progress, and grades; evaluations and summaries of the performance and effectiveness of individuals in courses, training or career development projects; and applications and records of students in Correspondence Courses. (Job No. NN–169–10) Destroy when no longer needed in current operations.
73. Evaluations of Classroom Instructors.
  Forms or memorandums used to evaluate the performance and effectiveness of classroom instructors. (Job No. NN–169–10) Destroy:

(a) Record copy 1 year after employee separates from Service. (P&I change, 5/27/09)
(b) All other copies after 1 year.
74. Training Course Status Notices. (Job No. NN–169–10) Destroy:

(a) Master copy when superseded or obsolete.

(b) All other copies when no longer needed in current operations.
75. Training Material Status Notice Transmittals. (Job No. NN–169–10) Destroy upon receipt of subsequent transmittal notice.
76. RESERVED.
77. Centralized Services Error Summary (Form 6462).
  Form used to record and summarize the results of Quality Measurement Reviews. The Error Summary form is the source document for the Quality Measurement Summary. (Job No. NC1–58–84–14, Item 4, 8/27/84) Destroy when 2 years old.
78. RESERVED.
79. Emergency Preparedness Files.
  Records relating to the day-to-day administration and operation of the emergency preparedness program, such as program memorandums, correspondence and instructions relating to test exercises, tests of emergency communications equipment, and copies of reports. (Job No. NN– 169–10, Item 27) Destroy after 2 years.
80. Relocation Plans and Lists.
  Records pertaining to the emergency relocation plans, and emergency relocation cadre assignments. (Job. No. NN–169–10, Item 28) Destroy when superseded by new plans and lists or when declared obsolete.
81. Safety Program Files.
  Correspondence and related documents pertaining to safety program progress, comparative safety and accident data, etc. (not covered elsewhere in this schedule). (Job. No. NN–169–10, Item 29) Destroy after 2 years.
82. Accident Case Files.
  Case files containing personal injury, investigative, and motor vehicle accident reports; exhibits, statements of fact and related correspondence (Job No. NN–169–10, Item 8).
  (a) Motor vehicle accident records maintained by Regional Facilities Management Branch. Destroy 1 year after case is closed.
  (b) Motor vehicle accident reports maintained in all other offices. Destroy at end of calendar year in which case was closed.
  (c) Employee personal injury case file maintained by Regional Facilities Management Branch. Destroy 5 years after end of processing year.
  (d) Employee personal injury records maintained in all other offices. Destroy at end of year in which accident occurred.
83. Claims Files.  
  (1) Tort Claim Files. (Job No. NN–169–10, Item 4) Destroy 1 year after case is closed.
  (2) Employee Personal Property Claims Files. Destroy 1 year after case is closed.
  (3) Other General Claims. Destroy 3 years after date of claim.
84. Management Document Distribution Control Cards, or equivalent, used in the control and distribution of internal management documents. (Job No. NN 169–10) Destroy except current card and the one that immediately precedes current card.
85. Numerical History Forms Files.  
  Folder for each form prescribed by regional, district offices, or service centers containing all information relating to the development and approval of the forms. (Job No. NN 169–10) Retire obsolete forms files to Records Centers after 1 year.
Destroy 6 years after forms become obsolete.
86. Functional Forms Files.
  Collection of samples of each form prescribed or issued at the National, regional, district or service center level. Filed by function as a means of locating similar forms to prevent duplication of forms, and for combining and standardizing forms. (Job No. NN 169–10) Destroy when form is revised, superseded, or obsoleted.
87. Internal Control Files.
  Card files, tickler files, and other types of files, used to control work assignments and work flow, and to record action taken. (Job No. NN 169–10) Destroy after 2 years, or when no longer needed in current operations, whichever is earlier.
88. Reference Files.  
  Extra copies of correspondence and reports, reference copies of computer-produced reports, or other materials retained solely for convenience of reference. (Job No. NN 169–11) Destroy when obsolete, or superseded, or when no longer needed in current operations, whichever is earlier.
89. Daily Transaction Listings.
  (1) Reports such as Daily General Ledger Transaction Listings (S10 and S11) and Daily Advance Transaction Listing (S40) (Job No. NC1–58–76–11, Item 37). Destroy when data in listing is consolidated and reported in Monthly General Ledger and the Advance Master File History Listing.
  (2) Reports such as Daily Special Obligations and Expenditure Transaction (S19), Daily Obligation Transaction Listing (S20) and Daily Expenditure Transaction Listing (S21). Destroy when information is available on computer tape.
90. RESERVED.
91. Statement of Advance of Change-Making Funds.
  Annual accounting by tellers and the Agent Cashier (Director) of all advances of change funds to the Regional Disbursing Office. (Job No. NCI–58–83–5, Item 17) Destroy 2 years after end of processing year.
92. Certificates of Deposits and related documents. (Job No. NCI–58–83–5, Item 18) Destroy 3 years after end of processing year.
93. Reports of Deposit.  
  Deposit fund records of Offers in Compromise, property sales and deposits, miscellaneous deposit funds, etc. (Job No. NCI–58–83–5, item 19) Retire to Records Center after audit, or after a full fiscal year, whichever is earlier.
Destroy 6 years 3 months after the period of the account.
94. RESERVED.  
MACHINE (PAPER) PRINTOUTS AND MICROFILM REGISTERS, INDEXES AND DIRECTORIES.

(Prior to conversion to microfilm and transfer of returns processing and revenue accounting functions to service centers, district offices were charged with the responsibility of maintaining and retiring the record (official) copies of machine (paper) printouts of registers, indexes and directories. Effective with the conversion to microfilm and transfer of these functions to service centers, service centers were charged with the responsibility of maintaining and retiring all record copies of registers, indexes, and directories in accordance with this Schedule.)
95. Individual Master File (IMF) Accounts Register.
  Weekly printout on microfilm, replacing the Index Registers, Settlement Registers, and Outstanding Balance List as of January 1, 1968. Generally, each time some activity occurs in an entity or tax module, all postings to that module will appear on the weekly accounts register. Each accounts register record is, in effect, a specific transcript of the module. The accounts register is in order by account number within district Records Control Schedule 212, for Regional Commissioner, and Director of Support Services (DSS) office and is printed for each district within a region in Social Security Number order and within validity digit sequence. Weekly registers, for a variable number of cycles, are combined into a cumulative accounts register on a four-week basis. (Record copy maintained in service center.)
  (1) Copies of IMF Monthly Cumulative Accounts Register required for research. Destroy 3 years after end of processing year.
  (2) Copies of IMF Weekly Accounts Register. Destroy upon receipt of subsequent weekly register merging prior registers with all of the active accounts for the current week.
96. Individual Master File (IMF) Reference Register.
  Microfilm index to the Cumulative IMF Accounts Register. Register contains references pertaining to entities and tax period on the Master Files by indicating the cycle number of the last cumulative accounts register on which an entity or tax period was last shown. Register is printed for each district within a region in Social Security, validity digit sequence. Reference register is updated every four weeks on a cumulative basis.
  (1) Copies of last IMF Cumulative Reference Registers required for research. Destroy 3 years after end of processing year.
  (2) Copies of IMF Reference Registers produced during a year other than the last produced for year. Destroy upon receipt of the next cumulative register four cycles later.
97. Individual Master File (IMF) Taxpayer Name Directory.
  Entity data for taxpayers on the Master Files, such as name, address and location codes listed by region, district, and Social Security Number. (Microfilm)
  (1) Copies of Annual Cumulative Directories required for research. Destroy 3 years after end of processing year.
  (2) Interim Directories. Destroy after receipt of subsequent interim or cumulative director covering same tax periods and taxpayers.
98. Individual Master File (IMF) Retention Register.
  Contains all entity and tax modules removed from the Master File.
  (1) Copies required for research. Destroy 3 years after end of processing year.
99. Business Master File (BMF) Accounts Register.
  Microfilm printout on a weekly basis starting July 1, 1968. The BMF Accounts Register replaces the BMF Index Register, Settlement Register, and the Outstanding Balance List. Each cycle an entity or tax period is active, all postings to that period will appear on the weekly accounts register. The accounts register for that cycle is merged with the next cycle’s account register. These cycles are accumulated for a series until a final accumulation is made on a four-week basis. Each taxpayer on the register is listed by a tax period, within Master File Tax (MFT) Code, within Employer Identification (E.I.) Number. The sequence is by region, district, E.I. Number, MFT and tax period.
  (1) Microfilm copy of Monthly Cumulative Accounts Register required for research. Destroy 3 years after end of processing year.
  (2) Microfilm Copy of Weekly Accounts Register. Destroy on receipt of the next week’s register merging prior registers with all of the active accounts for the current week.
100. Business Master File (BMF) Reference Register.
  Microfilm index to the Cumulative BMF Accounts Register. Reference register is produced in account number with district office sequence and lists the cycle number in which a tax module last appeared in a cumulative register. The reference register is updated every four weeks on a cumulative basis.
  (1) Microfilm copy of last BMF Reference Register required for research. Destroy 3 years after end of processing year.
  (2) Microfilm copy of Reference Register produced during a year other than the last produced for the year. Destroy upon receipt of the next cumulative register four cycles later.
101. Business Master File (BMF) Taxpayer Name Directory.
  Entity data for taxpayers on the Master File, such as name, address and location codes listed by region, district, name, and Employer Identification Number.
  (1) Microfilm copy of Annual Cumulative Directory required for research. Destroy 3 years after end of processing year.
  (2) Microfilm copies of Cumulative (Temporary) and Monthly Indexes. Destroy after receipt of subsequent cumulative or annual index covering same taxpayers and tax periods.
102. Business Master File (BMF) Retention Register.
  Contains all entity and tax modules removed from the Master File.
  Copies required for research. Destroy 3 years after end of processing year.
103. Individual Retirement Account File. (IRAF) Destroy 3 years after end of processing year.
104. Exempt Organization Master File (EOMF) Outputs.
  Copies of registers, rosters, and special listings produced by the EOMF System as a result of ADP manipulation of magnetic tape records.
  (1) Microfilm national registers and rosters.
  (a) Quarterly registers. Destroy after receipt of cumulative supplements.
  (b) Annual registers. Destroy 3 years after end of processing year.
  (2) Microfilm Transaction History Lists (Annual). Retain.
105. Employee Plans Master File (EPMF) Name Directory.
  Weekly Register. (a) Obsolete after Cycle 7728.

(b) Destroy Cycle 7728 after 6 years.
106. Employee Plans Master File (EPMF) Taxpayer Index.
  Weekly Register (a) Obsolete after Cycle 7728.

(b) Destroy Cycle 7728 after 6 years.
107. Employee Plans Master File (EPMF) Removed Accounts Index Record.
  This record will be printed once and should be retained with the last EPMF Taxpayer Index. Destroy after 6 years.
108. Employee Plans Master File (EPMF) National Alphabetic Directory. Retain latest annual register until superseded, then destroy.
109. Individual Master File (IMF) Spouse Social Security Number (SSN) Directory.
  Annual Register. Destroy 3 years after end of processing year.
110. Partnership Name Directory.
  Annual Directory. Destroy 3 years after end of processing year.
111. Residual Master File (RMF) Accounts Register and Name Directory. Destroy when no longer needed in current operation.
Items 112-116, WAGE INFORMATION RETRIEVAL SYSTEM (WIRS) RECORDS
The following Wage Information Retrieval System (WIRS) Records are maintained in Latham, New York:
112. Forms W–2, W–2P, and W–3 Document Image Microfilm. (Job No. N1–058–96–5)
  Microfilm images of paper Forms W–2, W–2P and W–3 filed with the Social Security Administration (SSA). Each image contains a Microfilm Sequence Number. The microfilm is in MSN order. It is produced by SSA and furnished to the Internal Revenue Service. Destroy 10 years after the end of the processing year.
113. Forms W–2, W–2P and W–3, (Computer Output Microfilm (COM).
  Microfilm images of computerized data from Forms W–2, W–2P and W–3 filed via magnetic media with SSA. These records contain the same information as the Forms W–2, W–2P and W–3 Document Image Microfilm. Each image contains an MSN. The microfilm is in MSN order. It is produced by the SSA and furnished to the Internal Revenue Service. (Job No. N1–058–96–5) Destroy 10 years after the end of the processing year.
114. Combined Annual Wage Reporting (CAWR) W–2 Alpha Register (Alpha) and CAWR W–2 Alpha Register Supplement. (Job No. N1–58–92–4, Item 3).
  A microfilm index of all employees for whom Forms W–2 and W–2P were filed with SSA but whose records were dropped from IRS processing. The Alpha lists the taxpayer by abbreviated name (last name and first initial), Social Security Number (SSN), MSN and Employer Identification Number (EIN). The Alpha is an annual index in alphabetical order to reference the MSN. It is produced by the Internal Revenue Service. Destroy immediately.
115. Combined Annual Wage Reporting (CAWR) Tax Identification Number (TIN) Register (TINDEX) and CAWR W–2 TIN Register Supplement. (Job No. N1–058– 96–5).
  A microfilm index of all employees for whom Forms W–2 and W–2P were filed with SSA and whose records were not dropped from IRS processing. The TINDEX lists the taxpayer by SSN, MSN and employer’s EIN. The TINDEX is an annual index in SSN order to reference the MSN. It is produced by the Internal Revenue Service. Destroy 10 years after the end of the processing year.
116. Report Employer Listing (REL). (Job No. N1–058–96–5).
  A microfilm index of all employers filing Forms W–2, W–2P and W–3 with SSA. The REL is an annual index in EIN order to reference the MSN. The REL is produced by SSA and furnished to the Internal Revenue Service. Destroy 10 years after the end of the processing year.
117. New Hire Tax Liability Check System. (TAXCK)(Job No. N1-058-08-08)
  This database (TAXCK/automated program LB497) is used by Submissions Processing to verify for Personnel that applicants for IRS employment have filed and paid their tax returns timely for the three years prior to their employment. This process also aids Personnel in applying the Section 1203 guidelines for hiring new employees.  
  A. Inputs:  
  Includes the applicant’s Social Security Number (SSN) and tax period information obtained from the Consent to Disclosure of Return Information (Form 13362), and tax filing compliance information obtained from Individual Master File (IMF) Transcripts. Destroy Form 13362 with associated Delegated Examining Case File when 3 years old. Recordkeeping copies of IMF data are appropriately scheduled under other authorities in IRM 1.15.29.
  B. Master Files:  
  Maintains the applicant’s SSN and tax filing status for the previous three years, whether the returns were filed and paid, and any criminal activity on the returns. Delete/Destroy 28 days after the status of the applicant is determined.
  C. Outputs:  
  New Hire Tax Liability Check Report. A tax transcript is printed when potential applicant tax issues exist, attached to Form 13362, and returned to Personnel for final applicant assessment and determination. If no applicant tax issues exist, Submissions Processing returns the Form 13362 to Personnel without any attachment. Attach to Form 13362 and
Destroy with associated Delegated Examining Case File when 3 years old.
  D. System Documentation  
  Codebooks and user guide. Delete/Destroy when superseded or obsolete.
118. Employee Tax Compliance (ETC) System (Job No. N1-058-07-12).
  ETC is used to manage IRS employee potential tax non-compliance case inventory  
  a. Inputs:  
  Includes IRS employee data electronically received from TAPS (Totally Automated Personnel System), TIMIS (Treasury Integrated Management Information System, data derived from National Finance Center), and IMF (Individual Master Files). Recordkeeping copies of this data are appropriately scheduled under other authorities for TAPS, TIMIS, and IMF.
  b. System Data:  
  Maintains data relevant to those IRS employees under investigation for possible non-compliance with IRS employee tax filing requirements. Data includes employee name, address, DOB, job series and grade, SSN, and tax owed. It also includes information about the IRS employees working the ETC cases, their comments and/or case description, as well as audit trails that identify and monitor the administrative actions within the system. When the case is referred to an employee’s manager or there is an advisory issued for the employee, a record is downloaded to the Automated Labor and Employee Tracking System (ALERTS). Cut off after final resolution of case.
Delete by degaussing or purging system of case 5 years after cutoff.
  c. Outputs:  
  Includes pre-formatted and customized reports, such as statistical reports, summaries or detailed listings for open and closed cases, and cases posted to ALERTS. Delete/Destroy when 3 years old or when no longer needed for administrative, legal, audit or other operational purposes whichever is sooner.
  d. System Documentation:  
  User manuals, Functional Specification Package. Delete/Destroy when superseded or obsolete.
119-130. RESERVED.  
AGENCY-WIDE SHARED SERVICES (AWSS)/REAL ESTATE AND FACILITIES MANAGEMENT (REFM) RECORDS.
131. Custodial Inspection Form (Form 12889).  
  This form is used to collect daily custodial inspection information, including score for accomplishment. Cut off at the end of the fiscal year in which the contract ends.
Destroy 6 years, 3 months after cutoff.
132 -150. RESERVED.  
Items 151-170, OCCUPATIONAL SAFETY AND HEALTH PROGRAM AND ENVIRONMENTAL MANAGEMENT SYSTEM (EMS).(Job No. N1-58-08-16)
151. Asbestos Surveys and related records. Cut off at end of fiscal year in which survey was taken.
Retain in local files until superseded by a new survey.
Destroy 5 years after end of fiscal year in which new survey was conducted.
152. Asbestos Exposure Monitoring Records.  
  Documents IRS employee exposure to asbestos and provides a monitoring record of such exposure. Cut off when employee retires from Federal Service.
Destroy 30 years after cut off.
153. Audit Findings.  
  Includes auditor notes, work papers, and reports.
Note – Audits typically take two years to complete all actions required. 		Cut off 2 years following end of fiscal year in which audit was conducted. Destroy 5 years after cut off.
154. Calibration Records (alarms, meters, etc.).  
  Records for calibration of environmental testing equipment Cut off at end of fiscal year in which equipment was calibrated.
Retain in local files until equipment is recalibrated. Destroy 5 years after end of fiscal year in which new calibration was conducted.
155. Corrective Action Request (CAR) Files.  
  Includes Corrective Action Requests (CAR), Facility Plans for correcting deficiencies, and documentation on actions taken. Cut off at end of fiscal year.
Destroy 5 years after cut off.
156. Environmental Management Systems (EMS) Routine Program Files.  
  Administrative and Program records not included elsewhere in this Schedule Cut off at end of fiscal year.
Destroy 5 years after cut off.
157. Environmental Management Systems (EMS) Meeting Notes. Cut off at end of fiscal year.
Destroy 5 years after cut off.
158. Environmental Training Records.  
  Includes records of each type of training, syllabus, course manuals, instruction manual, and related materials. Retain in local files until replaced by new training for course.
Destroy 5 years after end of fiscal year in which new training was developed.
159. Facilities Accident Investigation Case Files.  
  Facilities Management Files of investigations of accidents occurring in IRS operated facilities. Cut off at end of investigation.
Destroy 10 years after investigation is cut-off.
160. Hazardous Materials Manifests.  
  Shipping and delivery manifests for hazardous materials. Cut off at end of fiscal year.
Destroy 30 years after cut- off.
161. Hazardous Waste Testing and other waste related monitoring data. Cut off at end of fiscal year.
Destroy 5 years after cut off.
162. Indoor Air Monitoring Data and Reports. Cut off at end of fiscal year.
Destroy 30 years after cut off.
163. Inspection Reports.  
  Includes, but is not limited to, reports on inspections of hazardous waste disposal receptacles and tank systems. Cut off at end of fiscal year.
Destroy 5 years after cut off.
164. Licensing Records for Operation of Government Vehicles. Cut off at end of fiscal year in which license is cancelled.
Destroy 2 years after cut off.
165. Management Review Records of Environmental Management Systems (EMS) and Occupational Health and Safety Programs. Cut off at end of fiscal year in which Review is conducted.
Destroy 5 years after cut off.
166. Material Safety Data Sheets (MSDS). Retain Materials Safety Data Sheets for chemicals still in use in local Office Binder and/or files.
Cut off and remove from binder and/or files when chemical is no longer used.
File in Closed MSDS Collection. Mark each MSDS with the date when closed
Destroy 30 years after chemical is no longer used and moved to Closed MSDS Collection.
167. Occupational Health and Safety Routine Program Files.  
  Administrative and Program records not included elsewhere in this Schedule Cut off at end of fiscal year.
Destroy 5 years after cut off.
168. Permits Files.  
  Includes files on each type of permit required by Environmental Management Systems (EMS). Retain in local files until replaced by new permit. Destroy 5 years after end of fiscal year in which new permit was issued.
169. Refrigerants Logs. Cut off at end of fiscal year.
Destroy 5 years after cut off.
170. Torts Claims Case Files.  
  Background Office File of documents provided to IRS Counsel Cut off after case is closed.
Destroy 10 years after case is closed.
171 -180. RESERVED.  
181. Identity Verification Information System (IVIS) Plus System 1000. (Job No. N1-58-09-61)  
  The Identity Verification Information System (IVIS) is a Commercial off the Shelf (COTS) software workstation client. The product is developed by Identicard Inc and used to create Agency Identification Cards and Pocket Commissions. IVIS is deployed nationwide at designated sites in standalone MS Access Databases. It does not interface with any IRS systems.  
  A. Inputs:  
  Inputs to the Identity Verification Information System (IVIS) are manual. No paper forms or other types of formal data sources are used. Cut off at end of Fiscal Year in which system is officially de-activated.
Delete/Destroy 2 years after cutoff.
  B. System Data:  
  System Data in the Identity Verification Information System (IVIS) includes, but is not limited to, employee photographs, Identification Numbers, addresses, telephone numbers, and signatures. Cut off when system is officially de-activated.
Delete/Destroy 2 years after cutoff.
  C. Outputs:  
  Outputs to the Identity Verification Information System (IVIS) consist exclusively of identification (ID Cards and Credentials). The Internal Revenue Service distributes Identification cards and credentials to qualified employees. These forms of identification are collected and destroyed when obsolete or 4 months after the employee separates. Forms of identification are appropriately scheduled under IRS Records Control Schedule 48, Item 4. Disposition: Not Applicable.
  D. System Documentation:  
  System Documentation for the Identity Verification Information System (IVIS) consists of codebooks, records layout, user guide, and other related materials. Delete/Destroy when superseded or 5 years after the system is terminated, whichever is sooner.
182. Engagement Strategy Tracker Survey System (ES Tracker). (Job No. N1-58-09-64)  
  Engagement Strategy Tracker Survey System (ES Tracker) is a Web-based application that provides for recording and tracking action plans to resolve Employee Engagement issues raised during branch, division or staff meetings. ES Tracker is an essential component of the Servicewide Employee Engagement Program which sponsors the Annual Employee Survey. Workgroup successes, issues, and identified barriers to success can be tracked, commented on, updated, elevated, resolved, and shared; the process of which is made simple through the use of this User Guide or documentation, but is dependent upon the active involvement of employees in the group.  
  A. Inputs:  
  Inputs to the Engagement Strategy Tracker Survey System (ES Tracker) are manual. Employees and Managers Register within ES Tracker. The Discovery Directory pre-populates the Registration Screen with the employee and organizational information. The Treasury Integrated Management Information System (TIMIS) provides additional Workgroup information to complete the registration process. Employees are able to manually input information in ES Tracker on meetings, issues, private group notes, action plans, and elevated issues. All IRS Employees are invited to participate in the Annual Employee Survey and use ES Tracker. Delete/Destroy cache files after successful entry and verification into the system.
  B. System Data:  
  System Data in the Engagement Strategy Tracker Survey System (ES Tracker) includes, but is not limited to, Registered Users, Workgroup Members, Workgroup Employee Name, Workgroup Code, Employee Name, Employee E-mail, Manager Name, Manager E-mail, User Role, Organization Hierarchy, Location (Building Name, Street Address, City, State, Zip Code), Post-of-Duty Code, Bargaining Unit Issues, Meetings, Action Plans, and multiple Reports (e.g. General, User, Special Requests, and Ad Hoc). Cut off at end of fiscal year.
Delete/Destroy 10 years after cutoff.
  C. Outputs:  
  Outputs to the Engagement Strategy Tracker Survey System (ES Tracker) consist of recorded actions and tracking elements for multiple survey years. This allows historical data to be captured for trend analysis studies. It also allows open issues from the prior year to be accessed so that the Workgroup may resolve them. Prior year issues can be closed and reopened as current issues. Each survey year has separate Issues, General Reports, Meetings, Action Plans, and User Reports. Information can be added and deleted to ES Tracker System. ES Tracker generates E-mail to Managers, if Issues have not been updated within 90 days; and within 7 days of an Issue becoming Red.  
  ES Tracker generated Reports can be divided into the following categories: General, User, Special Requests, and Ad Hoc. All employees have access to these reports. ES Tracker produces a numerous output types in the form of Reports and Data in both hardcopy and E-mail. Much of this information is disseminated to all Managers in IRS for each of their Work Group use. Other Reports are provided to the Human Capital Office and to IRS Leadership.  
  1. Management Plans, Issue Records, and Resolution Data Cut off at the end of the fiscal year.
Delete/Destroy 1 year after cutoff.
  2. Survey Reports Cut off at the end of the fiscal year.
Delete/Destroy 4 years after cutoff.
  3. Sirota Contract Reports Cut off at the end of the fiscal year.
Delete/Destroy 4 years after cutoff.
  D. System Documentation:  
  System Documentation for the Engagement Strategy Tracker Survey System (ES Tracker) consists of codebooks, records layout, user guide, and other related materials. Delete/Destroy when superseded or 5 years after the system is terminated, whichever is sooner.
183. Work Number for Everyone System (WORK#).(Job No. N1-58-09-87) NOTE: This disposition is pending NARA approval. Check with Area Records Manager regarding status.
  The Work Number for Everyone System (WORK#) is used to verify employment by employees when employees want to purchase a car, house, etc. The information is obtained by the Human Resources Reporting Section, Payroll-Personnel Systems, and Agency-Wide Shared Services (AWSS) biweekly by running a mainframe program against the payroll database of the National Finance Center (NFC). A raw data extract is produced and copied to a compact disk, encrypted, password-protected, then mailed express mail to the TALX Corporation to import into WORK#.  
*Note - Under IRM 1.15.1, contractor maintained records of the Internal Revenue Service are to be managed in accordance with all agency rules, policies, guidelines, and Records Control Schedules of the Service
  A. Inputs:  
  Internal Revenue Service individual payroll data is provided to the TALX Corporation Work# system obtained by running a data extraction program against several National Finance Center (NFC) payroll modules within their payroll/personnel system.  
  The NFC payroll database modules which acts as sources for the data extract are as follows:  
  UCFE – Unemployment Compensation for Federal Employees: Pulls current information on each employee concerning SSN, name, organization, current salary, pay status, type of appointment, job series and title.
UCFE historical: Pulls cumulative totals of employee compensation (salary and awards) received for the past three years.
PAYTA – Time and attendance system: Hours worked for the most recent pay period.
PAYPERS – General employee personnel database: Current health insurance coverage information.
PERHIS – Personnel History Database: Date of any prior separations. 		Delete/Destroy cache files after successful entry and verification into the system.
  B. System Data:  
  Data in the Work Number for Everyone System (WORK#) consists of employee payroll data on all IRS employees currently on-rolls and data on recently separated employees. The data on each employee includes current information on SSN, name, organization, pay status, type of appointment, hours worked, health insurance coverage, and cumulative annual employee compensation for each of the most current three years. Cut off at end of pay year. Maintain pay on most current three years.
Delete/Destroy 3rd year payroll when newest entire pay year data is added to the System at the end of the 4th year.
Delete/Destroy entire employee record 7 years after separation of employee from the Service.
  C. Outputs:  
  Outputs of the Work Number for Everyone System (WORK#) are available via telephone and web-based technology. IRS Staff can pull up and print copies of IRS payroll data to answer inquiries regarding employment status and pay. Delete/Destroy when no longer needed for operational purposes.
  D. System Documentation:  
  System Documentation for the Work Number for Everyone System (WORK#) consists of user instructions, and other related materials. Delete/Destroy when superseded or 5 years after the system is terminated, whichever is sooner.
     

Exhibit 1.15.20-2 
Forms Listing

Form Number Title Item No.
Form 2951 Report Approval and Cost 40
Form 6462 Centralized Services Error Summary 77
Form 12889 IRS Custodial Program - Inspection Report 131
Form 13362 (Superseded Form 5012 New Employee Tax Verification) Consent to Disclosure of Return Information. 177

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