1.15.25  Records Control Schedule for Statistics Division

1.15.25.1  (11-01-2002)
Description and Authorities

  1. The records covered by this schedule are created and accumulated in the Statistics of Income Division. The division compiles the annual report on statistics of income and other data which provides basic information for tax legislation and administrative activities of the Internal Revenue Service.

  2. The records fall into two major groups which represent the administrative and program functions. They include:

    1. Administrative records pertaining to the overall administration and operation of the division; and

    2. Processing records which document the development of division practices and decisions, and the administration of statistical programs used as basic material in the development of proposed tax legislation.

  3. The records disposition authorizations in this schedule are based upon administrative determination of the Internal Revenue Service and Congressional disposal authority contained in House Report No. 1076, 83rd Congress, 1st session; House Report No. 2188, 86th Congress, 2nd session; and disposal authorities granted by the Archivist of the United States on September 7,1993.

  4. See Exhibit 1.15.25–1 for the records control schedule and Exhibit 1.15.25–2 for a numerical cross index.

Exhibit 1.15.25-1  (09-30-1998)
Records Control Schedule for Statistics Division

DESCRIPTION OF RECORDS AUTHORIZED DISPOSITION
Administrative Records
General Administration and Management Files.
(Job No. N1–58–92–2)
 
(a) correspondence and other records documenting policy making and activities central to Statistics of Income mission. This item could include, but should not be limited to, such records as: mission and policy statements, requests to initiate projects (both internal and external), project justifications, Congressional correspondence, and correspondence with Treasury’s Office of Tax Analysis. PERMANENT.

RETIRE
to the Washington National Records Center when 2 years old.

TRANSFER to the National Archives when 30 years old.
(b) Routine administrative and housekeeping records. RETIRE to the Washington National Records Center when 2 years old.

DESTROY when 7 years old
2. Reports.
(Job. No. N1–58–92–2)
 
Work control and production reports from individual field offices and from branches within the Statistics of Income Division, National Office. DESTROY when 7 years old.
   
   
Processing Records
3. Source Books.
(Job No. N1–58–92–2)
 
Unpublished detailed information and aggregate totals concerning such items as income, deductions, assets, liabilities and tax information.  
(a) Paper records that have been microfilmed. DESTROY when microfilm is verified.
(b) Paper records that cannot be microfilmed. PERMANENT.*

RETIRE to the Washington National Records Center when 5 years old.
(c) Microfilm copy. (Microfilm will be created, stored, and inspected in compliance with 36 CFR, Part 1230.) PERMANENT.*

RETIRE
to the Washington National Records Center when 5 years old.
(d) Magnetic or machine readable media (print/work files) that have been copied to microfilm. DESTROY when microfilm is verified.
4. Tabulations. (Job No. N 1–58–92–2)  
(a) Unpublished Tabulations.  
Records include unpublished and special requested compilations; analytical tables; control totals; and related data or lists used to prepare Statistics of Income tables; records related to World War II and Korean War Excess Profits Tax program.  
(1) Paper records that have been microfilmed. DESTROY when microfilm is verified.
(2) Paper records that cannot be microfilmed. PERMANENT.*

RETIRE to the Washington National Records Center when 5 years old.
(3) Microfilm copy. PERMANENT.

RETIRE to the Washington National Records Center when 5 years old.
(Microfilm will be created, stored, and inspected in compliance with 36 CFR, Part 1230.)
(4) Magnetic or machine readable media (print/work files) that have been copied to microfilm. DESTROY when microfilm is verified.
(b) Preliminary Tabulations.  
These records include listings and workpapers of statistics released in published reports, including all preliminary compilations, analytical tables, control totals and related data or listings used in the preparation of Statistics of Income tables.  
(1) Paper records that have been microfilmed. DESTROY when microfilm is Verified.
(2) Paper records that cannot be microfilmed. RETIRE to the Washington National Records Center when 5 years old.

DESTROY when 50 years old.
(3) Microfilm copy. RETIRE to the Washington National Records Center when 5 years old.

DESTROY when 50 years old.
(4) Magnetic or machine readable media (print/work files) that have been copied to microfilm. DESTROY when microfilm is verified.
5. Transcript Cards and Abstract Sheets. (Job No. N1–58–92–2)  
These include information records from various tax returns and related documentation.  
(a) Paper records that have been microfilmed. DESTROY when microfilm is verified.
(b) Paper records that cannot be microfilmed. RETIRE to the Washington National Records Center when 5 years old.

DESTROY when 50 years old.
(c) Microfilm copy. RETIRE to the Washington National Records Center when 5 years old.

DESTROY when 50 years old.
6. Statistics of Income Study Files.
(Job No. N 1–58–92–2)
 
(a) Magnetic Tape Records  
These records include statistical samples of identifiable tax return information which is representative of the total tax population. This data is used to produce statistical tables of tax information which is made available to the Congress and Department of the Treasury. PERMANENT.*

RETIRE to the Washington National Records Center when 3 years old.
(b) Documentation.  
Computer record layouts, edit sheets, weights, etc.
(Documentation will be included on the magnetic tape and will be located in the first or last file.)
PERMANENT.*

RETIRE to the Washington National Records Center when 3 years old.
(Documentation will be stored with the tapes.)
7. Statistics of Income Public Use Files. (Job No. N1–58–92–2)  
(a) Magnetic Tape Records.  
These records include statistical samples of publishable tax return information which is representative of the total tax population. This data is used to produce statistical tables of tax information which is made available to the Congress and Department of the Treasury. PERMANENT.*

TRANSFER to the National Archives when 7 years old.
(b) Documentation.  
Computer record layouts, code definitions. etc. (Documentation will be included on the magnetic tape and will be located in the first or last file.) PERMANENT.*

TRANSFER to the National Archives when 7 years old. (Documentation will be retained and transferred with the tapes. Refer to item 7(a) for disposition authority.)
8. Bulletins and Other Paper Publications. (Job No. N1–58–92–2)  
Paper records consisting of tables and tax information which are made available to the general public. Tables contain data based on statistical samples designed to represent the total tax population. PERMANENT.*

TRANSFER to the National Archives in 5-year blocks when newest publication is 5 years old and the oldest is 10 years old. (For example, publications for the years 1990 through 1995 will be transferred in the year 2000.)

Exhibit 1.15.25-2  (09-30-1998)
Numerical Cross Index

Numerical Cross-Index of Records Control Schedule for Statistics Division
Item Number Description of Item
ADMINISTRATIVE RECORDS
1 General Administration and Management Files
2 Reports
PROCESSING RECORDS
3 Source Books
4 Tabulations:
 Unpublished
 Preliminary
5 Transcript Cards and Abstract Sheets
6 Statistics of Income Study Files
 Magnetic Tape Records
 Documentation
7 Statistics of Income Public Use Files
 Magnetic Tape Records
 Documentation
8 Bulletins and Other Paper Publications

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