1.15.27  Records Control Schedule for Compliance Research

1.15.27.1  (11-01-2002)
Description and Authorities

  1. The records covered by this schedule are created and maintained by the Compliance Research Division.

  2. The Compliance Research Division generates a number of records unique to the Service. They include those belonging to the Taxpayer Compliance Measurement Program (TOMP), Workload Selection System, Discriminant Function area, and special one-time studies and reports produced by other functions of research.

  3. The records disposition authorizations in this schedule are based upon administrative determinations of the Internal Revenue Service, are included under Job Number N1–58–89–4, and were approved by the Archivist of the United States on October 16, 1989.

  4. See Exhibit 1.15.27–1 for the records control schedule and Exhibit 1.15.27-2 for an alphabetical listing.

Exhibit 1.15.27-1  (09-30-1998)
Records Control Schedule for Compliance Research

Item
No.
Description of Records Authorized Disposition
  ADP Requirements  
1. Request for Data Services (RDS).
(Job No. N1–55–89–4, Item 1)
 
  Memoranda requesting Computer Services or Data Center support for a particular project. This document includes the requesting office, request number, title, contact point, requested operational date and priority, scope and objectives, and type of support requested. including requirements and/or specifications for master file extracts. DESTROY when 6 years old.
2. Staff and Dollar Cost Estimates.
(Job No. N1–58–89–4. Item 2)
 
  Individual memoranda directed to and received from various functions requesting staffing and dollar cost estimates for TCMP survey completion. Note: Estimates of request for Computer Services or Data Center support are usually included in the Request for Data Services series. DESTROY when 6 years old.
  Data Interpretation and Analysis  
3. Survey Scope and Objectives.
(Job No. NC1–58–85–2, Item 2)
 
  Memoranda created to initiate a particular TCMP study which, if prepared, defines the scope, PERMANENT.
RETIRE to the Washington National objectives, and constraints. Records Center when 5 years old.
OFFER to the National Archives when 30 years old.
4. Approval Memorandum.
(Job No. NC1–58–85–2, Item 4)
 
  Memorandum, if prepared, normally addressed to the Deputy Commissioner, apprising or requesting approval for TCMP surveys. This document includes the survey objectives, preliminary when sample design, cost and staff year estimates, and schedule of major milestones. PERMANENT.
RETIRE to the Washington National objectives, and constraints. Records Center when 5 years old.
OFFER to the National Archives when 30 years old.
5. Final Sample Design.
(Job No. N1–58–85–2, Item 10)
 
  When available, a specific alternative being selected for the study in the form of a table providing the stratum, structure, estimated population size, and sample size of each sample code. May also contain a narrative report on methodology. PERMANENT.
RETIRE to the Washington National objectives, and constraints. Records Center when 5 years old.
OFFER to the National Archives when 30 years old.
6. Final Definition or Data Dictionary.
(Job No. NC1–58–85–2, Item 40)
 
  Documents created to describe the attributes of various elements in the checksheets and master file records. Included are size and format data, item names, and file layouts for checksheets items. PERMANENT.
RETIRE to the Washington National objectives, and constraints. Records Center when 5 years old.
OFFER to the National Archives when 30 years old.
7. Sample Selection Requirements.
(Job No. NC1–58–85–2, Item 11)
 
  A document describing assumptions and criteria used to derive the final sample design and actual methodology used to determine sample sizes. PERMANENT.
RETIRE to the Washington National Records Center when 5 years old.
OFFER to the National Archives when 30 years old.
8. Project Planning.
(Job No. NC1–58–89–4, Item 8)
 
  Textual records relating to preliminary actions prior to any workload selection formulas being developed or data gathered. This includes project request, background material, prospectus action schedules and approval memoranda. PERMANENT.
RETIRE to the Washington National objectives, and constraints. Records Center when 5 years old.
OFFER to the National Archives when 30 years old.
9. Final Perfected Master Files (Total Survey File).
(Job No. NC1–58–85–2, Item 51)
 
  Machine readable files which include the data elements extracts from checksheets and related sources, etc. PERMANENT.

Note:

These records contain information subject to the disclosure limitations of section 6103 of the Internal Revenue Code. Currently, the Internal Revenue Service and the National Archives and Records Administration disagree as to the relationship between Chapter 21 of Title 44, United States Code, and the Internal Revenue Code. Until this question is resolved neither custody nor legal title of the files will be transferred from Internal Revenue Service to the National Archives. This SF 115 shall be reviewed on or before January 1, 2010, to determine whether this disagreement has been resolved.

  Survey Management  
10. Sample Design Tabulations.
(Job No. NC1–58–85–2, Item 8)
 
  Reference data in tabular format compiled from previous TCMP studies, and other sources, if available, which are used to develop the sample design for the current study. DESTROY when final design is approved.
11. Action Schedule.
(Job No. NC1–58–85–2, Item 6)
 
  A document created to list critical dates required to complete stages within a survey, (i.e. table specifications, examination phase, consistency tests, error resolution, table production, etc.). DESTROY when superseded, or upon completion of survey.
12. Servicewide Memorandum on Checksheet and Output Requirements.
(Job No. NC1–58–85–2. Item 7)
 
  A memorandum, if initiated, that informs other functions of the scope of a survey (year and type of return) and requests that they inform the TCMP Committee of data items to be included on the checksheet. DESTROY when 3 years old.
13. Preliminary Sample Design.
(Job No. NC1–58–85–2, Item 9)
 
  Document created to design a sample which addresses survey objectives and details of computer selections; preliminary sample evaluations; exclusion criteria; and various alternative proposals on stratification, structure, and size of the various samples. These preliminary designs are considered by the TCM P Committee while the final sample design is being developed. DESTROY when final design is approved.
14. Variability Measurement Requirements.
(Job No. NC1–58–85–2, Item 12)
 
  A document, if created, describing the specific methodology to be used to compute coefficients of variation of values appearing on the output tables. DESTROY when 6 years old.
15. Final Design Without Sampling Frequency.
(Job No. NC 1–58–85–2. Item 14)
 
  (Pertains only to Phase VI, Cycle 2, Phase IX, Cycle 1 and Phase I, Cycle 6a). A document describing the scope of the TCMP study, the coverage, stratification, structure, sampling frequencies, progress report and controlling procedure, and various outputs to be generated. After counts are obtained a document containing random starts and sampling rate may be created. DESTROY when 10 years old.
16. Evaluation of Completed Sample through Sub-Sample "X" .
(Job No. NC1–58–85–2, Item 15)
 
  A document containing results and verification that the sample selection process is adhered to for TCMP studies. (Note: This is only applicable to the Phase VI, Cycle 2 (and subsequent) surveys in which entities rather than returns are sampled. DESTROY when 6 years old.
17. Instructions for Subsampling.
(Job No. NC1–58–85–2, Item 16)
 
  A document specifying instructions for selecting a subsample when the actual sample is above the expected level due to actual population fluctuations from projected estimates. Subsampling may also be used to divide a sample into manageable segments for the resources available as was done for Phase VI, Cycle 2. DESTROY when 10 years old.
     
18. Preliminary Weighting Procedure Development.
(Job No. NC1–58–85–2. Item 22)
 
  A table, if created, containing preliminary figures to be used as weights for the sample codes supplied to the Detroit Computing Center for programming purposes normally used to produce some output fables to be used for volume System Acceptability Test. DESTROY when final weights are created.
19. Final Sampling Weights.
(Job No. NC1–58–85–2. Item 17)
 
  A table supplied by the Research Division to the Detroit Computing Center containing the final sampling weights for each sample code to be used for weighting the file. DESTROY when 3 years old.
20. Sample Selection Data.
(Job No. NC1–58–85–2, Item 13)
 
  Data stored on magnetic tape that are stripped from various data files at the National Computer Center or Service Center and shipped to the Detroit Computing Center which is to become the nucleus of the control system used in a survey. These files usually contain only indicative data with a minimum number of prior year tax-related items. DESTROY 1 year after final master file is perfected.
21. Evaluation of Sample Selection.
(Job No. NC1–58–85–2, Item 18)
 
  A textual report, if prepared, containing analysis of the sampling results to verify the achievement of the desired sampling rate. DESTROY when 10 years old.
22. Requirements.
(Job No. NC1–58–85–2, Item 25)
 
  Requirements from various functions, if created, to establish various reports necessary to control, monitor, and determine the progress of the study. DESTROY when initial PR & C report is received.
23. Specifications.
(Job No. NC1–58–85–2, Item 26)
 
  If prepared, specifications developed from the requirements which contain specific instructions for input processing and output production for the Progress, Reporting and Control (PR & C) System. DESTROY 1 year after receipt of final PR & C Report.
24. System Acceptability Test Documents and Approval.
(Job No. NC1–58–85–2, Item 27)
 
  Test input document used to verify the accuracy and proper functioning of the PR & C System, generation of reports and final report. DESTROY after initial PR & C report is produced.
25. Document Transmittal List (DTL).
(Job No. NC1–58–85–2, Item 28)
 
  A computer-generated listing of returns selected from the Sample Selection Tapes in a processing cycle which may be generated and used to control returns and associated documentation. DESTROY when 1 year old.
26. Progress, Reporting and Control (PR & C) Inventory Report.
(Job No. NC1–58–85–2. Item 29)
 
  A periodic or demand report depicting receipts, accomplishments, etc. for each district. A National Office and regional office summary report may also be generated.  
a. Periodic or Demand Reports.  
  1) Monthly Reports.
2) Quarterly Reports.
DESTROY when 2 months old.
DESTROY when 6 months old.
b. Final Reports. DESTROY when 6 years old.
27. One-Time and Periodic Control Reports.
(Job No. NC1–58–85–2, Item 31)
 
  Created from the Progress, Reporting and Control (PR & C) System Master File which describes the status of selected accounts in the survey (i.e. cases examined, transferred, excluded, summary counts, etc.) DESTROY when 1 year old.
28. Progress, Reporting and Control (PR & C) Reconciliation and Final Run Documentation Reports.
(Job No. NC1–58–85–2, Item 32)
 
  Documents which summarize breakouts of cases distributed by sample code, type of exclusion, type of closure, etc. They include Form 3185, Transfer of Returns; Form M–5629 Checksheet Reject; and Form 6270, Technical Advice. DESTROY 1 year after final perfect master file is created.
29. Progress, Reporting and Control (PR & C) Master Files Tape.
(Job No. NC1–58–85–2, Item 33)
 
  Machine readable files containing TCMP selection identification, district responsible for investigation or examination and status. DESTROY when no longer needed for reference.
30. Requirements and/or PRPs for Consistency Tests.
(Job No. NC1–58–85–2, Item 34)
 
  Documentation relating to consistency tests developed and used in checksheet processing to ensure a valid data base. Depending on the Phase and Cycle, these may be use for programming without the development of PRPs. DESTROY when 6 years old.
31. TCMP Exclusion Request.
(Job No. NC1–58–85–2, Item 37)
 
  Form used to exclude TCMP returns from the requests are generally prepared for each return excluded from he survey. If disapproved at District and Region, the request is associated with return case file. DESTROY 1 year after TCMP tape file survey if certain criteria are met. Exclusion is perfected (if sent to the National Office).
32. Computer Run Documentation (Profile).
(Job No. NC1–58–85–2, Item 41)
 
  Documents created to describe the information required to process data files. Included are definitions and descriptions of input and output files and descriptions of the source and type of media.  
33. Error Registers.
(Job No. N1–58–89–4, Item 36)
 
  Computer-generated listings that display results by subjecting data records to validation and consistency testing. The item contents and resulting errors are displayed for purposes of reconciliation and correction. DESTROY when 1 year old.
34. Requirements for Out-of-Scope Listing and/or Pseudo Items.
(Job No. NC1–58–85–2, Item 43)
 
  A package, if developed, containing the tolerance ranges to be applied to specific data elements to test the validity of the checksheet file. DESTROY when 1 year old.
35. Out-of-Scope and Pseudo Items Specifications.
(Job No. NC1–58–85–2, Item 44)
 
  Specifications for computer programming which, if developed, may be developed from requirements. DESTROY when 6 years old.
36. System Acceptability Test (SAT) Checksheets.
(Job No. NC1–58–85–2, Item 36)
 
  Test checksheets processed to ensure the accuracy. DESTROY when 1 year old.
37. Special Project Booklet (SPB) for Checksheet Processing.
(Job No. NC1–58–85–2, Item 39)
 
  Instructional material developed for delineating the various functions to be performed by activities in the Detroit Computing Center necessary to assist in the survey. Included are: directions for document and tape processing, receipt, shipment. etc. DESTROY when 5 years old.
38. Systems Acceptability Test (SAT) Documents Relating to Out-of-Scope and Pseudo Items.
(Job No. NC1–58–85–2, Item 45)
 
  SAT documents include test data to ensure that the computer programs are written to correctly select records that meet the criteria for inclusion of the Out-of-Scope listing and generate pseudo items. DESTROY 2 months after completion of SAT.
39. Interim or Intermediate Processing Files.
(Job No. NC1–58–85–2, Item 46)
 
  Machine readable records files, other than final perfected master files, which are generated subsequent throughout the life cycle of a survey and usually contain data in the intermediate stages as it undergoes the transition from source to final perfected master file status. DESTROY when run is superseded by processing or master file.
40. Inconsistent Sample Code Report Requirements.
(Job No. NC 1–58–85–2, Item 47)
 
  The criteria which define a sample code as compared to the data elements on a checksheet. The purpose is to identify sample selections which data elements on the checksheet indicate are inconsistent with the sample code definitions. DESTROY 1 year after TCMP tape file is perfected.
41. Inconsistent Sample Code Report.
(Job No. NC1–58–85–2. Item 48)
 
  Listing of records which contain the data elements from the checksheets which are inconsistent with the sample code definitions. DESTROY 1 year after TCMP tape file is perfected.
42. Print Tape File.
(Job No. NC1–58–85–2, Item 49)
 
  Contains coded printer control digits which reflect a line of edited printable character, formulated to produce properly spaced printed hard copy. DESTROY 2 years after output tables are produced.
43. Program Run Summaries.
(Job No. NC1–58–85–2, Item 50)
 
  Summaries, usually created following the execution of a computer program yielding counts records, totals and other internal characteristics of the run for use as a run-to-run audit trail and to determine the success or failure of the run. DESTROY when run is validated.
44. Table Requirements.
(Job No. NC1–58–85–2, Item 52)
 
  A document describing the requirements and time frames needed by the user function on the output tables. The requirements are used to develop specifications. DESTROY when 1 year old.
45. Systems Acceptability Test (SAT) Documentation.
(Job No. NC1–58–85–2. Item 54)
 
  Test data used to determine if the output table programs are functioning properly prior to output table production. Records of the SAT include checksheets and SAT tables and are used in the SAT process and documentation of specific program problems. DESTROY 2 months after output tables are produced.
46. Source Program Listing.
(Job No. NC1–58–85–2. Item 55)
 
  Printed listings created during the programming effort which reflect the coding to be used by the computer to perform a given program task. DESTROY when 5 years old.
47. Tabular Output Tables Table Specifications.
(Job No. NC1–58–85–2, Item 53)
 
  Instruction to the programmer for developing the checksheet item, checksheet, pseudo-item definitions and special rules to be applied to specific tables and table cells. RETIRE to the Washington National criteria for frequencies or amounts for each Records Center 3 years after end of survey.
DESTROY 20 years after end of survey.
48. Diagnostic Tables. (Microform and Hard Copy Not Microfilmed).
(Job No. NC1–58–85–2. Item 56)
 
  Tables that are designed to evaluate the status of the perfected tile and to provide benchmark data which can be used in validating conventional tables. Normally, the tables are one dimensional. i.e., deal with single items such as counts and values.  
a. Tables (microform). DESTROY hard copy upon verification of microfilm.
RETIRE microform copy to the Washington National Records Center 3 years after end of survey.
DESTROY microform copy 20 years after end of survey.
b. Tables (non-microformed). RETIRE to the Washington National Records Center 3 years after end of survey.
DESTROY 20 years after end of survey.
49. Traditional Table. (Microform and Hard Copy Not Microfilmed).
(Job No. NC1–58–85–2, Item 57)
 
  Tables that are two-dimensional having both stubs and columns. These tables are designed to evaluate compliance in relation to selected characteristics. Analysis of the tables are used for program changes.  
a. Tables (Microform). DESTROY hard copy upon verification of microform.
RETIRE microform copy to the Washington National Records Center 3 years after end of survey.
DESTROY microform copy 20 years after end of survey.
b. Tables (Not Microfilmed). RETIRE to the Washington National Records Center 3 years after end of survey.
DESTROY 20 years after end of survey.
50. Rudimentary Analysis Tables (Microform and Hard Copy Not Microfilmed).
(Job No. NC1–58–85–2. Item 58)
 
  Tables run on single checksheet items to develop the character of the particular item and its relationship with other information such as the amount of tax per return and the amount of tax change.  
a. Tables (Microform). DESTROY hard copy upon verification of microform.
RETIRE microform copy to the Washington National Records Center 3 years after end of survey.
DESTROY microform copy 20 years after end of survey.
b. Tables (Not Microfilmed). RETIRE to the Washington National Records Center 3 years after end of survey.
DESTROY 20 years after end of survey.
Checksheets.51
Checksheet.
(Job No. NC1–58–85–2, Item 38)
A checksheet is developed to gather data elements for the survey. Checksheets are completed by field personnel for each return in the study. Data elements are transcribed onto magnetic media for later use. RETIRE to the Washington National Records Center 1 year after the tape file is perfected.
DESTROY when 8 years old.

Exhibit 1.15.27-2  (09-30-1998)
Alphabetical Listing

Alphabetical List of Items  
Item Item No.
Action Schedule 11
Approval Memorandum 4
Checksheet 51
Computer Run Documentation (Profile) 32
Diagnostic Table (Microform and Hard Copy) 48
Document Transmittal List (DTL) 25
Error Registers 33
Evaluation of Completed Sample through Sub-Sample "X" 16
Evaluation of Sample Selection 21
Final Definition or Data Dictionary 6
Final Design Without Sampling Frequency 15
Final Perfected Master Files (Total Survey File) 9
Final Sample Design 5
Final Sampling Weights 19
Inconsistent Sample Code Report Requirements 40
Inconsistent Sample Code Report 41
Instructions for Subsampling 17
Interim or Intermediate Processing Files 39
One-Time and Periodic Control Reports 27
Out-of-Scope and Pseudo Items Specifications 35
Preliminary Sample Design 13
Preliminary Weighting Procedure Development 18
Print Tape File 42
Program Run Summaries 43
Progress, Reporting and Control (PR & C) Inventory Report 26
Progress, Reporting and Control (PR & C) Master File Tape 29
Progress, Reporting and Control (PR & C) Reconciliation and Final Run Documentation Reports 28
Project Planning 8
Request for Data Services (RDS) 1
Requirements 22
Requirements and/or PRPs for Consistency Tests 30
Requirements for Out-of-Scope Listing and Pseudo Items 34
Rudimentary Analysis Tables (Microform and Hard Copy) 50
Sample Design Tabulations 10
Sample Selection Data 20
Sample Selection Requirements 7
Servicewide Memorandum on Checksheet and Output Requirements 12
Source Program Listing 46
Special Project Booklet (SPB) for Checksheet Processing 37
Specifications 23
Staff and Dollar Cost Estimates 2
Survey Scope and Objectives 3
System Acceptability Test (SAT) Checksheets 36
System Acceptability Test Documentation 45
System Acceptability Test Documents and Approval 24
System Acceptability Test Documents Relating to Out-of-Scope and Pseudo Items 38
Table Requirements 44
Table Specifications 47
TCMP Exclusion Request 31
Traditional Table (Microform and Hard Copy) 49
Variability Measurement Requirements 14

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