1.15.24  Records Control Schedule for Tax Exempt and Government Entities

1.15.24.1  (01-01-2003)
Description and Authorities

  1. The records covered by these schedules are created and/or maintained by the Tax Exempt and Government Entities (TE/GE) Division (formerly Office of Assistant Commissioner (Employee Plans and Exempt Organizations) and field offices. These records pertain to administrative and program functions of TE/GE activities in the review and processing of employee plans, actuarial and exempt organizations documents pursuant to Internal Revenue tax laws.

    Note:

    All references to disposals "after end of year" mean end of fiscal year unless otherwise noted.

  2. The records disposition authorizations for records created and/or maintained by TE/GE are based upon administrative determinations of the Internal Revenue Service and approval of the Archivist of the United States, dated March 27, 1980.

  3. The records disposition authorizations for records created and/or maintained by TE/GE field offices are based upon administrative determinations of the Internal Revenue Service and approval of the Archivist of the United States, dated May 11, 1977, May 5, 1978, August 7, 1980, September 23, 1982, November 30, 1983, May 8, 1984 and July 10, 1987.

  4. See Exhibit 1.15.24–1 for the Records Control Schedule for Servicewide TE/GE Offices.

Exhibit 1.15.24-1  (01-01-2003)
Records Control Schedule for TE/GE

Item
No.
Description of records and disposition authorization
Headquarters Administrative Records
 1. General Administration and Management Files. Correspondence and other papers (not covered elsewhere in this schedule) e.g., operating plans and programs, pertaining to the overall administration and management of the Tax Exempt and Government Entities and its divisions. (Job No. NC1–58–80–3, Item 1)
  (1)  Destroy when no longer needed in current operations, but no later than 5 years after close of file.
 2. (Reserved for future use).
 3. Administrative Files. Documents pertaining to administrative, personnel, housekeeping, or facilitative operations, such as equipment, supplies, space, budget, etc. of all organizational components. (Job No. NC1–58–80–3, Item 3)
  (1)  Destroy 1 year after end of year to which they apply.
 4. National Office Review Program (NORP). Program review evaluations and associated correspondence on the operations and activities of field offices. (Job No. NC1–58–80–3, Item 4)
  (1) Record copy
   (a)  Destroy 3 years after date of report.
  (2) All other copies
   (a)  Destroy when no longer required.
 5. Narrative and Statistical Reports. Reports on work programs, staff-hours expended, and workload analysis; status reports; and all other recurring and special reports required regarding status of work etc. (Job No. NC1–58–80–3, Item 5)
  (1)  Destroy 3 years after end of year, or when no longer needed in current operations, whichever is earlier.
 6. Annual Technical Review Institute. Correspondence, development work papers, and other documents relating to technical field conferences and other refresher training. (Job No. NC1–58–80–3, Item 6)
  (1) Record copy of final report.
   (a)  Destroy 2 years from end of year or when no longer needed in current operations, whichever is earlier.
  (2) Other papers (arranged in 2-year blocks).
   (a)  Destroy block after 2 years from end of year.
 7. TE/GE Office Reading Files. Copies of letters, memoranda, miscellaneous statements, reports and documents created and issued by the Division (arranged chronologically by date of mailing or issuance). (Job No. NC1–58–80–3, Item 7)
Item
No.
Description of records and disposition authorization
  (1)  Destroy 3 years from end of year or when no longer needed in current operations, whichever is earlier.
 8. Internal Audit Reports and related workpapers and correspondence, including reports on surveys, special studies, and investigations conducted jointly with other organizations. (Job No. NC1–58–80–3, Item 8)
  (1) Record copy.
   (a)  Destroy 3 years after completion or issuance of report.
  (2) All other copies.
   (a)  Destroy after 3 years or when no longer needed in current operations.
(Note: Items 9–15 are reserved for future additions (if necessary) to the "Administrative Records" portion of this schedule.)
TE/GE Projects Records
16. Computer Generated Management Information Reports. Includes regional and national summaries for AIMS, EACS, and EPMF outputs. (Job No. NC1–58–80–3, Item 16)
  (1)  Destroy when of no further reference value, but no later than 6 years after close of file.
17. Resources Files. Includes correspondence and other related documents (not covered elsewhere in this Schedule) pertaining to computer systems, technical time reporting, case processing procedures, etc. (Job No. NC1–58–80–3, Item 17)
  (1)  Destroy when no longer needed in current operations, but no later than 5 years after close of file.
18. Tax Forms Projects. Project files containing memoranda, forms and instruction drafts, final forms and instructions (arranged in 2-year blocks). (Job No. NC1–58–80–3, Item 18)
  (1)  Destroy block after 10 years or whenever it is no longer needed for reference purposes, whichever is earlier.
19. Miscellaneous Forms and Form Letters. Memoranda, forms and form letter drafts, and other documents accumulated in the program of reviewing and improving miscellaneous forms and form letters. (Job No. NC1–58–80–3, Item 19)
  (1)  Destroy when obsolete.
20. Regulation Projects. Memoranda, drafts of proposed regulations and Treasury decisions, and related documents (arranged in 2-year blocks). (Job No. NC1–58–80–3, Item 20)
Item
No.
Description of records and disposition authorization
  (1) EP/EO and Actuarial regulation projects not determined to be of research value.
   (a)  Destroy block after 10 years.
   (b)  Retire block to Federal Records Center after 5 years.
  (2) EO regulation projects determined to be of research value.
   (a)  Destroy block after 20 years.
   (b)  Retire block to Federal Records Center after 5 years.
21. Legislative Projects. Memoranda, drafts of legislation, and related documents (arranged in 2-year blocks). (Job No. NC1–58–80–3, Item 21)
  (1) EO/EP and Actuarial legislative projects determined not to be of research value.
   (a)  Destroy block after 10 years.
   (b)  Retire block to Federal Records Center after 5 years.
  (2) EO/EP and Actuarial legislative projects determined to be of research value.
   (a)  Destroy block after 25 years.
   (b)  Retire block to Federal Records Center after 5 years.
22. Interagency Coordination Files. Includes correspondence and other related documents (not covered elsewhere in this Schedule) pertaining to coordination between IRS, Department of Labor and Pension Benefit Guaranty Corporation, interested parties, Social Security Administration; etc. (arranged in 1-year blocks). (Job No. NC1–58–80–3, Item 22)
  (1)  Destroy when no longer needed in current operations, but no later than 5 years after end of year.
23. Technical Study Projects. Memoranda, work papers, research notes, and other documents accumulated in conducting Technical Study Projects, (arranged in 2-year blocks). (Job No. NC1–58–80–3, Item 23)
  (1)  Destroy block after 15 years.
24. Operational Study Projects and Field Surveys. Memorandums, research notes, workpapers, and information developed in conducting field surveys. (Job No. NC1–58–80–3, Item 24)
  (1)  Destroy when no longer needed in current operations, but no later than 5 years after completion of project or survey.
25. Exempt Organizations Master File (EOMF) Outputs. Copies of the registers, rosters, and special listing produced by the EOMF System as a result of ADP manipulation of
Item
No.
Description of records and disposition authorization
  magnetic tape records. (Job No. NC1–58–80–3, Item 25)
  (1) Hard-copy district office registers and rosters.
   (a) Monthly and quarterly registers.
  (1)  Destroy after receipt of cumulative supplements.
   (b) Semi-annual registers.
  (2)  Destroy after receipt of revised registers.
  (2) Microfilm national registers and rosters.
   (a) Semi-annual registers.
  (1)  Destroy after receipt of next semi-annual revisions.
   (b) Annual registers.
  (1)  Destroy 3 years after end of processing year.
   (c) Monthly registers.
  (1)  Destroy after receipt of next monthly register.
  (3) Microfilm Transaction History Lists (Annual).
   (a)  Destroy 30 years from year of issuance.
  (4) Hard-copy special purpose outputs.
   (a)  Destroy when of no further reference value, but no later than 5 years after end of processing year.
26. Technical Coordination Reports. Technical Coordination Reports and related memorandums and other papers. (Job No. NC1–58–80–3, Item 26)
  (1) Numerical files (arranged in 1-year blocks).
   (a)  Destroy block after 3 years.
  (2) Files determined by EP or EO to have continuing reference value.
   (a)  Destroy 20 years after effective date of termination of the code to which the files relate.
27. Internal Use Publications. Memoranda, drafts, and development work papers relating to internal use publications (arranged in 1-year blocks). (Job No. NC1–58–80–3, Item 27)
  (1) Record copies of TE/GE internal issuances.
   (a)  Destroy block after 10 years.
  (2) Other copies.
   (a)  Destroy block after 3 years.
(Note: Item 28 through 35 are reserved for future additions (if necessary) to the TE/GE Project Records portion of this schedule.)
Technical Records
36. Technical and General Correspondence. Correspondence with the public, Congress, and other governmental agencies involving the furnishing of general or technical information which does not constitute a ruling
Item
No.
Description of records and disposition authorization
  (arranged in one-year blocks). (Job No. NC1–58–80–3, Item 36)
  (1)  Destroy block after 1 year.
37. EP and Actuarial Files. Correspondence and case development workpapers pertaining to the issuance of a ruling, technical advice or a taxpayer appeal (all arranged in 2-year blocks) concerning: (Job No. NC1–58–80–3, Item 37)
  (1) Profit-sharing and pension plans, individual retirement savings program, actuarial matters, non-bank trustee determinations, prohibited transactions, or administrative exemption (Routine).
   (a)  Destroy block after 10 years.
   (b)  Retire block to Federal Records Center after 5 years.
  (2) The processing of an application filed by a sponsoring organization or employer for approval of a master prototype or other similar issuance (Reference).
   (a)  Destroy block after 15 years.
   (b)  Retire block to Federal Records Center 5 years after plan is terminated.
  (3) The processing of applications for changes in plan year and accounting periods (Routine).
   (a)  Destroy block after 2 years.
  (4) Changes in Funding Method (Routine).
   (a)  Destroy blocks after 6 years.
  (5) Files designated by EP and Actuarial to have reference value.
   (a)  Destroy block after 10 years.
   (b)  Retire block to Federal Records Center after 5 years.
  (6) Files designated by EP and Actuarial to have reference value.
   (a)  Destroy block after 15 years.
   (b)  Retire block to FRS after 5 years.
38. Exempt Organization Case Files. Correspondence and case development workpapers pertaining to the issuance of a ruling or advice concerning the exempt status of an organization. (Job No. NC1–58–80–3, Item 38)
  (1) Files formerly classified "routine" covering period prior to July 1, 1964, (excluding group rulings) (arranged in one block and retired to Federal Records Center).
   (a) Maintain files until status has changed to (9) below.
  (2) Files formerly classified "routine" covering period July 1, 1964, through December 31, 1968, (excluding group rulings,) (arranged in one block and retired to Federal Records Center).
   (a) Maintain files until status has changed to (9) below.
Item
No.
Description of records and disposition authorization
  (3) Files formerly classified "reference" covering  period  prior  to  1954  (excluding group rulings) (arranged in one block and retired to Federal Records Center).
   (a) Maintain files until status has changed to (9) below.
  (4) Files formerly classified "reference" covering period 1954 through 1967 (excluding group rulings) (arranged in one block and retired to Federal Records Center).
   (a) Maintain files until status has changed to (9) below.
  (5) Terminated Group Rulings case files retired to Federal Records Center in 1976.
   (a)  Destroy in 1982.
  (6) Case files covering period 1969 through 1973 arranged in one block and retired to Federal Records Center.
   (a) Maintain files until status has changed to (9) below.
  (7) Case files covering the period 1974 through 1976 arranged in one block.
   (a) Maintain files until status has changed to (9) below.
   (b)  Retire block to Federal Records Center after 3 years.
  (8) Post 1976 case files arranged in 3 year blocks.
   (a) Maintain files until status has changed to (9) below.
   (b)  Retire block to Federal Records Center after 3 years.
  (9) Revocation and Termination of Exemptions arranged in 2-year blocks.
   (a)  Destroy block after 6 years.
   (b)  Retire to Federal Records Center after 2 years.
39. Correspondence Control Record, Form 5961, Forms 7000, or Equivalent Records. Includes work assignment control cards; (Job No. NC1–58–80–3, Item 39)
  (1) Microfilm copies of Forms 7000, Correspondence Control relating to EO:T cases prior to 1965.
   (a)  Destroy when all administrative needs have expired.
  (2) Forms 5961, Correspondence Control Record, or equivalent assignment control records.
   (a) Part 1 of Form 5961 arranged in 5 year block.
  (1)  Destroy when all administrative needs have expired.
   (b) Parts 2, 3, 4, 5, 6, 7, and 8.
  (1)  Destroy after 3 years, or when no longer needed for current operations, whichever is earlier.
Item
No.
Description of records and disposition authorization
40. Post Review Determinations. Post review memoranda, transmittal memoranda, trust documents, correspondence, and case development work papers pertaining to the review of field determinations (arranged in 1 year block). (Job No. NC1–58–80–3, Item 40)
  (1)  Destroy block after 4 years.
41. Disclosure Records. Memoranda, developmental work papers, procedures, etc., relating to disclosure under the Freedom of Information Act, Privacy Act, and sections of the Internal Revenue Code and Employee Retirement Income Security Act (ERISA) of 1974 (e.g., 6104, 6103, 6110 of Code and section 3001 and 3004 of ERISA). (Job No. NC1–58–80–3, Item 41)
  (1) Program files containing work papers and research material.
   (a)  Destroy after 2 years or when no longer needed in current operations, whichever is later.
  (2) Master copy of material currently available in IRS public reading rooms and historical copy of material removed from the reading room.
   (a)  Destroy 5 years after removal from reading rooms, or when no longer needed in current operations, whichever is later.
  (3) Memoranda and other documents pertaining to processing Internal Management Documents and Reports for records and documents under the Freedom of Information Act (arranged in 1 year blocks).
   (a)  Destroy block after 5 years.
42. Exempt Organization District Determination Letters. Copies of determination letters issued by District Directors regarding the status of organizations (arranged in 5-year blocks). Records no longer accumulating. (Job No. NC1–58–80–3, Item 42)
  (1)  Destroy immediately.
43. EP/EO Report of Significant Matters (M-5945). (Job No. NC1–58–80–3, Item 43)
Item
No.
Description of records and disposition authorization
  (1)  Destroy 3 years after end of year.
 Note: Items 44–53 are reserved for future additions (if necessary) to the Technical Records portion of this schedule.
Published Rulings and Procedures Records
54. Revenue Rulings. Revenue rulings together with work papers, correspondence and other documents relating to their development and issuance (arranged in 2-year blocks). (Job No. NC1–58–80–3, Item 54)
  (1) EP and Actuarial Rulings.
   (a)  Destroy block after 30 years.
   (b)  Retire block to Federal Records Center after 15 years.
  (2) EO Rulings.
   (a)  Retain until reclassified. (Files reviewed every 10 years to reclassify those that no longer have significant value.)
   (b)  Destroy reclassified files after 3 years.
55. Revenue Procedures. Revenue procedures together with work papers, correspondence and other documents relating to their development and issuance (arranged in 2-year blocks). (Job No. NC1–58–80–3, Item 55)
  (1)  Destroy block after 30 years.
  (2)  Retire block to Federal Records Center after 15 years.
56. Court Decisions Files. Correspondence dealing with the case or issue, and, where applicable, copies of 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 which TE/GE gives advice or information (arranged in 2-year blocks). (Job No. NC1–58–80–3, Item 56)
  (1)  Destroy block after 20 years.
  (2)  Retire block to Federal Records Center after 10 years.
Note: Items 57–64 are reserved for future additions.
Item
No.
Description of records and disposition authorizations
Field Administrative Records
65. Correspondence Files. Memoranda, teletypes, etc., excluding records covered by item 2 below, pertaining to the administrative, housekeeping, or facilitative functions relating to the overall administration and operation of an individual office. (Job No. NC1–58–77–10, Item 1)
  (1)  Destroy 2 years after the end of the year.
66. General Correspondence Files. Correspondence, not covered elsewhere in this schedule, between the key district offices and the regional or National Offices covering program activities involving policy, procedures, rulings, decisions, etc., not made part of a specific case. (Job No. NC1–58–77–10, Item 2)
  (1)  Destroy 2 years after the end of the year.
67. Routine Transmittal Letters of Memoranda between offices and operating units relative to the transmission of tax documents. (Job No. NC1–58–77–10, Item 3)
  (1)  Destroy 1 year after the end of the year.
68. Routine Correspondence Files. Correspondence (not covered elsewhere in this schedule and not made a part of a specific case) with the public, Congress and Government activities pertaining to inquiries, complaints, or requests for general information on tax matters and replies thereto. (Job No. NC1–58–77–10, Item 4)
  (1)  Destroy 2 years after the end of the year.
69. Internal Control Records. Card files and other records, not covered elsewhere in this schedule, developed to control workflow and records borrowed or loaned. (Job No. NC1–58–77–10, Item 5)
  (1)  Destroy 2 years after the end of the year, or when no longer needed in current operations, whichever is earlier.
70. Issuance Files. Copies of internal management documents which are issued by the National Headquarters Office and the field offices, and are maintained solely for reference purposes. (Job No. NC1–58–77–10, Item 6)
  (1)  Destroy when obsolete or superseded.
71. Internal Audit Reports. Copies of reports covering special studies and internal audits of regional and district office operations retained at the district and regional office. (Job No. NC1–58–77–10, Item 7)
Item No. Description of records and disposition authorizations
  (1)  Destroy 3 years after close of file, or when no longer needed in current operations, whichever is earlier.
NOTE: Items 8 through 15 are reserved for future additions (if necessary) to the "Administrative Records" portion of this schedule.
EP/EO PROGRAM RECORDS
72. Employee Plans Examination Reports and Files. Copies of employee plan examination reports, change and no change, along with related workpapers, ruling letters and technical advice on all cases involving examination of annual returns as well as those reports relating to penalties and interest covered under Chapter 43 of the 1954 Internal Revenue Code. (Job No. NC1–58–82–12)
  (1) Regular and Large Case Examinations—EP Specialist Report(s) File.
   (a) Paper records (not microfilmed)
  1  Destroy after subsequent examination report is received.
   (b) Microform
  1  Destroy hard copy immediately after microfilming and film verification.
  2  Destroy microform after subsequent examination report is received.
  (2) Fraud Case Examinations
   (a) Paper records (not microfilmed)
  1  Destroy 2 years after final disposition of case.
   (b) Microform
  1  Destroy hard copy immediately after microfilming and film verification.
  2  Destroy microform 2 years after final disposition of the case.
73. Computer Generated Management Information Reports include Employee Plans and Exempt Organization Application Control System (EACS), Employee Plan Master File (EMPF), and Audit Information Management Systems (AIMS) outputs. (Job No. NC1–58–77–10)
  (1) Service Center Reports.
   (a)  Destroy 2 years after report date, or when of no further reference value, whichever is earlier.
  (2) Data Center Reports.
   (a)  Destroy 2 years after report date, or when no longer needed in current operations, whichever is earlier.
74. Employee Plans Application Case Files (created and maintained in the key district offices). Copies of applications, determination letters, National Office ruling letters and technical advice, trust agreements, examiners’ reports and related correspondence. These case files pertain to requests for a determination that an employee benefit plan met the requirements for qualification with respect to a plan which Section 401(a) of the Internal Revenue Code and Section 301(d) of the Tax Reduction Act of 1975 applies. (Job No. NI–58–87–3)
Item No. Description of records and disposition authorizations
  (1) Paper Records.
   (a) RETIRE to the Federal Records Center on a quarterly basis.
   (b) DESTROY after 10 years.
  (NOTE: If microfilmed, paper may be destroyed immediately after microfilming and film verification.)
  (2) Microform Records.
   (a) DESTROY after 10 years.
75. EO Examination Files. Copies of prior examination reports, change and no change, audit plans, workpapers, and other information necessary for the enforcement and administration of the tax laws. (Job No. NC1–58–82–12)
  (1) Large Case Program Examination
   (a) Paper records (not microfilmed)
  1  Destroy after subsequent examination report is received.
   (b) Microform
  1  Destroy hard copy immediately after microfilming and film verifications.
  2  Destroy microform after subsequent examination report is received.
  (2) Fraud Case Examinations
   (a) Paper records (not microfilmed)
  1  Destroy 2 years after final disposition of case.
   (b) Microform
  1  Destroy hard copy immediately after microfilming and film verification.
  2  Destroy microform 2 years after final disposition of the case.
76. 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. (Job No. NC1–58–82–12)
Item No. Description of records and disposition authorizations
  (1) Hard-copy district office registers and rosters.
   (a) Monthly and quarterly registers.
  1  Destroy after receipt of cumulative supplements.
   (b) Semi-annual and annual registers.
  1  Destroy after receipt of revised registers.
  (2) Microfilm national registers and rosters.
    (a) Quarterly registers.
  1  Destroy after receipt of cumulative supplements.
   (b) Annual registers.
  1  Destroy 3 years after end of processing year.
  (3) Microfilm Transaction History Lists (Annual).
   (a)  Retain.
  (4) Hard-copy special purpose outputs.
   (a)  Destroy 5 years after end of processing year, or when of no further reference value, whichever is earlier.
77. EO Administrative Case Files created and/or maintained in the key district offices. Case files on applications for recognition of exemption, related material, correspondence and ruling letters. (Job No. NC1–58–82–12)
  (1) Exemption Recognized.
   (a) Microform
  1  Retain
   (b) Hard Copy
  1  Destroy immediately after microfilming and film verification.
  (2) Failure to Establish Exemption.
   (a) Microform
  1  Destroy 3 years from the end of the calendar year in which failure to establish exemption occurred.
   (b) Hard Copy
  1  Destroy immediately after microfilming and film verification.
  (3) Denials of Exemption.
   (a) Microform
  1  Destroy 3 years from the end of the calendar year in which:
   a final denial by Service occurred
   b final decision by the Court, if petition filed
   (b) Hard Copy
Item No. Description of records and disposition authorizations
  1  Destroy immediately after microfilming and film verification.
  (4) Issuances by the key district subject to public inspection under Internal Revenue Code, Section 6110.
   (a) Microform
  1  Destroy 3 years after such written determinations become open to public inspection.
   (b) Hard Copy
  1  Destroy immediately after microfilming and film verification.
  (5) Revocation of Exemption.
   (a) Microform
  1  Destroy 6 years after end of the calendar year in which the case was closed.
   (b) Hard Copy
  1  Destroy immediately after microfilming and film verification.
  (6) Termination of Exemption.
   (a) Microform
  1  Destroy 4 years from date of distribution of assets.
   (b) Hard Copy
  1  Destroy immediately after microfilming and film verification.
78. Reopening Memoranda or Exception Letters. Reopening memoranda or exception letters including notice of reexamination letters when appropriate, and related National, regional, and key district office correspondence accumulated as a result of Regional Post Review recommending reopening an agreed case, which during the review revealed substantial error, both in the amount and in relation to the tax liability, or an indication of fraud, malfeasance, collusion, concealment or misrepresentation of a material fact.
  (1) Paper Records (not microfilmed)
   (a)  Destroy 1 year after the reopened case is closed, or when the exception letter is withdrawn, whichever is earlier.
  (2) Microform
   (a)  Destroy hard copy immediately after microfilming and film verification.
   (b)  Destroy microform 1 year after the reopened case is closed, or when the exception letter is withdrawn, whichever is earlier.
79. Advisory Letters. Copies of advisory letters accumulated as a result of regional or National post review of an agreed case submitted by key district offices, which during the review discloses a technical error resulting from the improper application of the Code, regulations, or technical advice which does not warrant the issuance of an exception letter.
Item No. Description of records and disposition authorizations
  (1) Paper Records (not microfilmed)
   (a)  Destroy 3 years after the end of the year, or after Internal Audit completes its inspection, whichever is earlier.
  (2) Microform
   (a)  Destroy hard copy immediately after microfilming and film verification.
   (b)  Destroy microform 3 years after the end of the year, or after Internal Audit completes its inspection, whichever is earlier.
80. Regional Office Conference Reports. Copies of regional office conference reports maintained in the regional office regarding determinations and examinations. This file is maintained for convenience of the Regional Office Conference Staff.
  (1)  Destroy 2 years after the end of the year, or when no longer needed in current operations, whichever is earlier.
81. Group Control Cards. Control Cards of cases assigned to examining officers regarding determination as well as examination activity.
  (1)  Destroy 3 years after the end of the year, or when no longer needed in current operations, whichever is earlier.
82. EP/EO Technical Time Report. Monthly Technical Time Report containing case and time listings of technical personnel.
  (1)  Destroy 2 years after the end of the year.
83. Special Questionnaire Mailout Project records. Coded Data Base (Master and Individually coded printouts), questionnaires and letters retained with employer’s responses, questionnaires and form letters returned by Postal Service as undeliverable, document transmittals (Form 3210) transferring case files to and from the District Office, Case Chronology Records documenting telephone inquiries, interoffice document transmittals (Form 3210), lists of case files and employers.
  (1)  Destroy at end of year 1982.
  (2)  Retire to Federal Records Center immediately.
84. EP Correction Request (Form 5901). Terminal input document used in conjunction
Item No. Description of records and disposition authorizations
  with AIMS labels to correct items in error on specific EP accounts under AIMS.
  (1)  Destroy 60 days after return from Centralized Services terminal input.
85. Examination Return Charge-out (Form 5546). Forms received after an account has been closed out of EP.
  (1)  Destroy as they are no longer needed.
86. Multiple EP Master File Request (Form 5653). Used to request up to 49 master file returns.
  (1)  Destroy 60 days after receipt of corresponding examination assemblies.
Item No. Description of records and disposition authorizations
87. EP Update (Form 5899). Terminal input document used in conjunction with AIMS labels to update certain items on an open account.
  (1)  Destroy 30 days after terminal input.
88. EP Non-Examined Closings (Form 5881). Terminal input document used in conjunction with AIMS labels (EPMF and NMF accounts) for closing all returns with non-examined Disposal Codes.
  (1)  Destroy 30 days after terminal input.

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