Internal Revenue Manual - 1.15.28 Records Control Schedule for Collection

Part 1. Organization, Finance and Management
Chapter 15. Records and Information Management
Section 28. Records Control Schedule for Collection

1.15.28 Records Control Schedule for Collection

1.15.28.1 Description and Authorities
Exhibit 1.15.28-1 Records Control Schedule for Collection
Exhibit 1.15.28-2 Alphabetical Listing
Exhibit 1.15.28-3 Numerical Cross-Index
Exhibit 1.15.28-4 Forms Listing

1.15.28.1 (11-01-2002)
Description and Authorities

This Schedule covers a description of all records and disposition authorizations for administering the Servicewide Collection function. These include all records associated with the receipt and transmittal of tax returns and taxpayer related documents received in the district Collection office; the deposit of tax remittances received; and the collection of delinquent accounts and securing of delinquent returns. However, this schedule does not include the Collection functions’ records series generated by Internal Revenue Service Centers. IRM 1.15.29, Records Control Schedule for Service Centers, should be followed for disposition authorization of such records.
Exhibit 1.15.28–1, the Records Control Schedule, consists of five major groups which represent administrative and program functions of the Collection activity, as follows:
- Part 1—Former Assistant Commissioner (Collection) records, Headquarters only.
- Part II—Former Assistant Regional Commissioner (Collection) records.
- Part III—Administrative records—all Collection functions. These include certain operating records accumulated by one or more Collection functions.
- Part IV—Delinquent Accounts, delinquent returns records and office service records.
- Part V—Automated Collection System (ACS) records.
The disposition authorizations for Collection’s Records Control Schedule are based on administrative determinations of the Internal Revenue Service; Congressional authority contained in House Reports 2285 (84th Congress, 2d Session); 1294 (89th Congress, 2d Session); 91–145 (91^st Congress 1st Session); and disposal authorities granted by the Archivist of the United States as shown in Exhibit 1.15.28–1.
See Exhibit 1.15.28–2 for the alphabetical listing, Exhibit 1.15.28–3 for a numerical cross index and Exhibit 1.15.28–4 for a forms listing.

Exhibit 1.15.28-1 (08-01-2004)
Records Control Schedule for Collection

Part I—Former Assistant Commissioner (Collection) Records (National Office Only)

ITEM NO.	DESCRIPTIONS OF RECORDS	AUTHORIZED DISPOSITION
Office of the Former Assistant Commissioner (Collection)
1.	Administrative Management and Organization Records.
	(Job No. NC1–58–81–10, Item 1)
(a)	Records, whether studies, analyses, or correspondence, which established the policies, practices, and programs for the management of the Former Assistant Commissioner (Collection). Included are organizational changes, functional realignments and responsibilities, long and short range planning documents. (Cut off correspondence annually; studies and case files, upon completion of study or at appropriate phase).	DESTROY after 10 years.
(b)	Reference copies.	DESTROY after 2 years.
2.	General Administrative and Housekeeping Correspondence.
	(Job No. NC1–58–81–10, Item 2).
	Routine correspondence, transmittals, teletypes, and requisitions that relate to the administrative role of the organization and, which are not procedural in nature	DESTROY after 2 years.
3.	Business Review Reports.
	(Job No. NC1–58–81–10, Item 3).
(a)	Program review evaluations and associated correspondence on the operations and activities of IRS regional offices, service centers and district offices; case files of feeder reports, analysis, and correspondence as inputs to the Business Review; and visitation and team evaluation.	DESTROY after 10 years.
(b)	Project Manager’s files for input to the Business Review.	DESTROY after 2 years or when no longer needed in current operations, whichever is earlier.
4.	Forms and Form Letter Files.
	(Job No. NC1–58–81–10, Item 5).
	These records pertain to the development, revision, and distribution of internal and external use forms and form letters. Also included are records which pertain to the instructions for preparation of forms and form letters. (Form is placed in inactive file when rescinded, superseded, or rendered obsolete).	DESTROY after 10 years. [Historical copies are maintained in Facilities Management Division, Publishing Services Branch].
5.	Internal Management Issuances and Clearance Documents.
	(Job No. NC1–58–81–10, Item 6).
	Reference copies which include the supporting case file prepared and issued by Collection function, as will as internal management documents. (File is cut off when inactive or obsolete).	DESTROY after 10 years. [Historical copies are maintained in the Office of Former Assistant Commissioner (Planning, Finance and Research); Information and Productivity Improvement Branch].
6.	Case Files
	(Job No. NC1–58–81–10, Item 7).
	These include background and reference material pertaining to the collection of taxes; correspondence; advisory opinions; key area summary briefs; field recommendations; internal audit findings and comments indicative of required revisions in procedures.	DESTROY 10 years after case is closed.
7.	Miscellaneous Internal Memoranda.
	(Job No. NC1–58–81–10, Item 9).
	These include records of telephone calls pertaining to individual taxpayers but not considered part of a taxpayer case file, as described in Item 7).	DESTROY after 2 years.
8.	Public Use Files of Offers in Compromise.
	(Job No. NC1–58–81–10, Item 11).
	Edited copies of the Abstract and Statement which refers to the Offers in Compromise. Includes statement of the case and a summary of the investigative report which serves as the justification for acceptance of the offer.	DESTROY after 3 years.
9.	ADP System Change Requests.
	(Job No. NC1–58–75–1).
	Formal notification of systems problems and requests for action, such as Form 5391, TWX’s, phone call reports, other evaluation forms and reports. (Placed in inactive file when request has been answered).	DESTROY after 1 year (inactive file).
10.	Symbolled Reports.
	(Job No. N1–58–90–3, Item 10).
	The Former Assistant Commissioner (Collection) gathers operational data covering TDA and TDI issuances, receipts, dispositions, and inventories; notice issuances; installment agreements; deferred accounts; currently not collectible accounts; delinquent returns secured; overage case inventories; production norms; resource expenditures; projections; yield; statute expired accounts and employment tax examinations. Reports in the following categories have report symbols beginning with NO–5000–.
	The report symbols were previously designated as NO–CP:C– or NO–OP:C–, reflecting Collection’s organizational symbols, which changed with the Collection reorganizations. The following categories organize report records by their media; i.e., paper, microfilm or microfiche, or electronic.
a.	Monthly paper (hard copy) feeder reports which provide data for composite reports include the following:
1.	Form 3469, Collection Division Workload Staffpower Schedule, NO–5000–79 (cancelled 1–88);	DESTROY 3 months after end of report period.
2.	Form 4872, District Office (Non ACS) Activity Report, NO–5000–23;	DESTROY 3 months after end of report period.
3.	Form 4872A, Automated Collection Branch Activities Monthly, NO–5000–54;	DESTROY 3 months after end of report period.
4.	Form 8420, Telephone Data Feeder Report, NO–5000–80;	DESTROY 3 months after end of report period.
5.	BMF Collection Yield Report, NO–5000–7;	DESTROY 3 months after end of report period.
6.	IMF Collection Yield Report, NO–5000–8;	DESTROY 3 months after end of report period.
7.	IRAF Collection Yield Report, NO–5000–15;	DESTROY 3 months after end of report period.
8.	BMF Run Control 160–85, NO–5000–47; and	DESTROY 3 months after end of report period.
9.	IMF Run Control 460–31, NO–5000–48.	DESTROY 3 months after end of report period.
b.	Quarterly and Semiannual Monthly Paper (hard copy) feeder reports which provide data for composite reports include the following:
1.	Form 6670, Seizure Disposition Report, NO–5000–33; and	DESTROY 6 months after end of report period.
2.	Form 4196, Quarterly Report of Offers in Compromise Activity, NO–5000–108.	DESTROY 6 months after end of report period.
c.	Reports retained on microform after September 1984 include the following:
1.	Taxpayer Delinquent Account Monthly Report, NO–5000–1;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
2.	Taxpayer Delinquent Account Cumulative Report, NO–5000–2;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
3.	Taxpayer Delinquency Investigation Monthly Report, NO–5000–3;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
4.	Taxpayer Delinquency Investigation Cumulative Report, NO–5000–4;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
5.	Installment Agreement Monthly Report, NO–5000–5;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
6.	Installment Agreement Cumulative Report, NO–5000–6;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
7.	District Office (Non ACS) Activity Report, NO–5000–23;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
8.	Special Procedures Function Monthly Activity Report, NO–5000–30 (cancelled 10/86);	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
9.	Seizure Disposition Report, NO–5000–33;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
10.	Collection Activity Analytical Report, NO–5000–40;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
11.	BMF Delinquent Return Notices, NO–5000–46;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
12.	BMF Delinquent Account First Notice Issuances, NO–5000–47;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
13.	IMF Delinquent Account First Notice Issuances, NO–5000–48;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
14.	SCCB Notice Activity Report, NO–5000–50;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
15.	Automated Collection Branch Activities Monthly report 9/87);	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
16.	Average Taxpayer Per Bag Carrying R/O, NO–5000–64 (last report 9/87);	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
17.	ACS Comparative Report, NO–5000–76 (last report 9/86);	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
18.	Collection Division Workload Schedule, NO–5000–79 (cancelled 1/88);	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
19.	ACS Telephone Program Report, NO–5000–80;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
20.	6020(b) Tracking Report, NO–5000–85;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
21.	SFR Tracking Report, NO–5000–84;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
22.	Total Accomplishments Employment Tax Examinations, NO–5000–94;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
23.	Collection Time Utilization Report, NO–5000–100;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
24.	IMF Report of Tax, Penalty and Interest Assessed, Paid, Abated and Written Off, NO–5000–102;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
25.	BMF Report of Tax, Penalty and Interest Assessed, Paid, Abated and Written Off, NO–5000–104;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
26.	Report of Levy on State Income Tax Refund, NO–5000–106;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
27.	ACB Diagnostic Analysis, NO–5000–107;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
28.	Quaterly Report of Offer in Compromise Activity, NO–5000–108;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
29.	Revenue Officer Taxpayer Inventory Analysis, NO–5000–119;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
30.	Annual Business Plan Tracking Report, NO–5000–229; and	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
31.	Actual Versus Schedule Report, NO–5000–230;	TRANSFER to magnetic media after 3 years. SUPPRESS or DESTROY after 7 years.
d.	Paper (hard copy) reports in the above prior to October 1984.	MICROFILM and VERIFY. DESTROY microfilm or
e.	Paper (hard copy) reports converted to microfilm or microfiche:
1.	IMF Report of Bankruptcies, NO–5000–31; and	MICROFILM and VERIFY
2.	BMF Report of Bankruptcies, NO–5000–32.	DESTROY paper copies 2 years after filming and verification. DESTROY microfilm after 10 years.
f.	Paper (hard copy) reports converted to microfilm or microfiche:	DESTROY paper copies after filming and verification.
1.	Taxpayer Delinquent Account Monthly Report, NO–5000–1;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
2.	Taxpayer Delinquent Account Cumulative Report, NO–5000–2;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
3.	Taxpayer Delinquency Investigation Monthly Report, NO–5000–3;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
4.	Taxpayer Delinquent Investigation Cumulative Report, NO–5000–4;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
5.	Installment Agreement Monthly Report, NO–5000–5;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
6.	Installment Agreement Cumulative Report, NO–5000–6;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
7.	IMF Deferred Accounts Activity Report, NO–5000–10;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
8.	BMF Deferred Accounts Activity Report, NO–5000–11;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
9.	TDA Inventory Analysis Report, NO–5000–12; (cancelled 9–30–84);	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
10.	TDI Inventory Analysis Report, NO–5000–13 (cancelled 9–30–84);	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
11.	Collection Activity Summary Report, NO–5000–25;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
12.	Report of Reminder Notice Issuances—Yield (CP–71 and CP–71A), NO–5000–29;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
13.	IMF Notice Fallout/Data Report, NO–5000–36;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
14.	BMF Notice Fallout/Data Report, NO–5000–37;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
15.	IMF Delinquent Accounts Collection Analysis, NO–5000–42 (cancelled 4–30–86);	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
16.	BMF Delinquent Accounts Collection Analysis, NO–5000–43; (cancelled 4–30–86);	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
17.	IRAF Delinquent Accounts Collection Analysis, NO–5000–44; (cancelled 4–30–86);	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
18.	IMF Copy TDI Report, NO–5000–49;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
19.	Balance Due Notices by CP, NO–5000–55;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
20.	Non-Filers, NO–5000–62;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
21.	Former Assistant Commissioner’s Quarterly Statistics, No–500–66;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
22.	W–4 Accounts Receivable Report, No–5000–70;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
23.	BMF Reminder Notice Report, NO–5000–88;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
24.	Executive Summary Report, NO–5000–89 (cancelled 9–30–86);	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
25.	BMF Last Return Amount Report, NO–5000–96;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
26.	ACB Diagnostic Analysis, NO–5000–107;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
27.	TDA Copy Report—BMF, NO–5000–120;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
28.	Delinquent Returns Activity Report, NO–5000–139;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
29.	Recap of Accounts Currently Not Collectible, NO–5000–149;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
30.	Report of Statute Expiration, NO–5000–176;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
31.	IMF (IRP) Phase IV Computer Printed Reports, NO–5000–180;	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
32.	Returns Posted to BMF/IMF, NO–5000–193; and	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
33.	Field Progress and Trend Report, NO–5000–222.	MICROFILM and VERIFY DESTROY microfilm or microfiche after 7 years.
g.	Returns Compliance Program, NO–5000–77.	DESTROY after 3 years
h.	Backup Withholding, NO–5000–86.	DESTROY after 3 years
i.	IMF Report of Accounts Suspended Due to Bankruptcy, NO–5000–91.	DESTROY after 7 years
j.	BMF Report of Accounts Suspended Due to Bankruptcy, NO–5000–92.	DESTROY after 7 years
k.	Revenue Officer Employment Tax Examination Program, ARP 5840.	DESTROY after 5 years
l.	Bankruptcy Postpetition Non-compliance Report, NO–5000–101.	DESTROY after 7 years
m.	Report of IR Coded TDA, NO–5000–103.	DESTROY after 7 years
n.	Report of District Office Deposits, NO–5000–109.	DESTROY after 7 years
o.	Report of Taxes Proposed and Assessed, NO–5000–118.	DESTROY after 3 years
p.	Questionable Form W–4 Program Case Results Report, NO–5000–121.	DESTROY after 7 years
q.	Questionable Form W–4 Program Results Report, NO–5000–122.	DESTROY after 7 years
r.	Monthly Report of W–4 Cases, NO–5000–123.	DESTROY after 7 years
s.	Questionable Forms W–4, NO–5000–124.	DESTROY after 7 years
	Magnetic Media Statistical Files.
11.	(Job No. N1–58–90–3, Item 11)
	These include the following:	DESTROY by fiscal year after 3 years.
	TDA/TDI Installment Agreement issuances, dispositions and inventory;
	Offer in Compromise data;
	ACS data;
	Yield data;
	Schedule data;
	Overage Case Inventory data;
	SPf Schedule data;
	Collection staff hour data;
	Collection and analytical data;
	Seizure data; and
	Work Planning and Control data.
12.	Recurring Reports.
	(Job No. N1–58–90–3, Item 11)
	Progress and production reports and related work papers, originals and copies.	DESTROY 2 years after the end of the year in which prepared.

Part II—Former Assistant Regional Commissioner (Collection) Records

ITEM NO.	DESRIPTIONS OF RECORDS	AUTHORIZED DISPOSITION
Office of the Former Assistant Regional Commissioner (Collection)
13.	Administrative File.
	(Job No. NC1–58–82–1, Item 1).
	Memorandums, teletypes, letters, requisitions, etc. which pertain to the administrative, housekeeping, or facilitative operations of this office.	DESTROY after 2 years.
14.	General Correspondence Files.
	(Job No. NC1–58–82–1, Item 2).
	Correspondence and related documents pertaining to program and internal management activities of the regional office, service center and district offices. These records include allocation of resources, organization procedures, rulings and decisions of a general nature.	DESTROY after 3 years.
15.	Consolidation and Reorganization Reference Files.
	(Job No. NC1–58–82–1, Item 3).
	Correspondence and related document pertaining to consolidations or reorganization of major activities; and significant procedural matters.	RETIRE to the Federal Records Center after 5 years or when no longer needed in current operations. DESTROY after 30 years.
16.	Routine Correspondence.
	(Job No. NC1–58–82–1, Item 5).
	Correspondence with the public, Congress and government agencies pertaining to inquiries, complaints or requests for general information on tax matters, which is not made a part of the taxpayer case file.	DESTROY after 2 years.
17.	Narrative and Statistical Reports.
	(Job No. NC1–58–82–1, Item 6).
	Reports covering work load, progress, program activity operations, and other data prepared in accordance with reporting requirements.	DESTROY 2 years after close of the reporting period.
18.	Office Evaluation and Management Review Reports.	DESTROY 3 years after completion or issuance of report.
	(Job No. NC1–58–82–1, Item 7).
19.	Internal Control Files.
	(Job No. NC1–58–82–1, Item 8).
	These records control work assignments and work flow.	DESTROY 1 year after the close of the year for which the records applies.

Part III—Administrative Records—All Collection Functions

ITEM NO.	DESRIPTIONS OF RECORDS	AUTHORIZED DISPOSITION
Administrative Records—All Collection Functions
20.	Administrative Files.
	(Job. No. NC1–58–82–1)
	Memorandums, teletypes and related documents pertaining to the operation of an office.	DESTROY 2 years after the end of the year.
21.	General Correspondence Files.
	(Job. No. NC1–58–83–6, Item 1).
	Correspondence and related documents (not covered elsewhere in this Schedule) to or from the National Office, regional offices, other district offices, service centers, area, zones, or local offices covering program activities involving procedures, rulings and decisions of a general nature and not involving the tax liability of a specific case; and general correspondence with the public and other Federal agencies regarding Federal taxation and not made a part of a specific case.	DESTROY 2 years after the end of the year.
22.	Routine Correspondence Files.
	(Job No. NC1–58–83–6, Item 2).
	Correspondence to the public, Congress, and Government agencies dealing with inquiries, complaints, or requests for general information on tax matters and replies.	DESTROY 6 months after the end of the year.
23.	Routine Information Request Files.
	(Job No. NC1–58–83–6).
	Written requests for: information; copies of tax returns; blank forms or publications; notification of change of address; and letters of general inquiry from taxpayers or their representatives.	DESTROY after response or information is furnished.
24.	Routine Reference Files.
	(Job No. N1–58–88–6).
	These include: control documents; status cards, routing slips, work processing sheets, and work papers.	DESTROY when work is completed or when no longer needed in the office, whichever is earlier.
25.	Internal Control Files.
	(Job No. NC1–58–83–6).
	These records control work flow; document the action taken; or serve as receipts for records borrowed or loaned.
	(a) Disclosure Program.	DESTROY after 5 years.
	(b) Bankruptcy Cases.	DESTROY 2 years after court proceedings have been closed.
	(c) All others.	DESTROY 1 year after end of the year, or after case is closed, whichever is applicable.
26.	Transmittal Control Files.
	(Job No. NC1–58–83–6).
	Records pertaining to the receipt and shipment of returns and documents between district offices, service centers, regional offices, National Office, and the Social Security Administration.	DESTROY 60 days after end of the processing year.
27.	Assault of Threat or Assault Reports.
	(Job No. NC1–58–79–5, Item 4).
	Consists of Form 4652 and related documents.	DESTROY after 5 years.
28.	Minutes or Summaries of Conferences and Meetings.
	(Job No. NN–170–16, Item 5).
	Original documentations of minutes or summaries of conferences and meetings, including information on decisions reached and action taken or to be taken.	DESTROY 3 years after event or action is taken.
	Non-record copies.	DESTROY 1 year after the end of the year, or when no longer needed in current operations, whichever is earlier.
29.	Evaluation, Assistance and Internal Audit Reports.
	(Job No. NC1–58–77–1, Item 3).
	Narrative reports (excluding Internal Security reports) prepared by regional office, district offices, subordinate offices and Offices of the Regional Inspector, together with related correspondence. Such reports contain an evaluation of program activities, progress of field operations, as well as conformance or variations to existing procedures, and regulations for management purposes.	DESTROY 2 years after close of file.
	Non-record copies.	DESTROY when no longer needed in current operations, but not later than 2 years after close of file, whichever is earlier.
30.	Work Planning and Control Records and Reports.	DESTROY 2 years after the end of the reporting year.
	(Job No. NN 169–57, Item 10)
31.	Recurring Reports.
	(Job No. NC1–58–77–1, Item 4)
	Progress and production reports and related work papers, the originals of which are retained in the district offices or area, zone and local offices.	DESTROY 2 years after the end of the year in which submitted.
	Non-record copies.	DESTROY when no longer needed in current operations.
32.	Inventory, Production and Time Reports.
	(Job No. NC1–58–83–6, Item 14)
	Recurring progress, production, workload and program activity reports and related work papers (not covered elsewhere in this Schedule) that reflect inventories of assigned work, production records and time reports, the original of which are submitted to the district office, regional office or National Office.	DESTROY 2 years after the end of the year.
	Non-record copies.	DESTROY when no longer needed in current operations, but not later than 1 year after the end of the year, whichever occurs first.
33.	Type "X" and "E" Award Report Files.
	(Job No. NC1–58–83–6, Item 15).
	Teletypes, correspondence and reports concerning inquiries and requests from the National Office for tax check investigations and reports on prospective Presidential appointees, or nominees for Presidential "E" Awards established by Executive Order 10978, and on certain other persons.	RETIRE to the Federal Records Center 2 years after year in which report or investigation was requested. DESTROY 7 years after year in which report or investigation was requested.
34	Delegation of Authority Files (except DAR).
	(Job No. NC1–58–83–6, Item 16)
	Record copies documenting the delegations of authority to an individual or office in accordance with prescribed regulations and not included in the internal management system. (These records are of a limited nature as opposed to delegation of authority records on a continuing basis which are part of the Internal Management Document System).	DESTROY 1 year after close of calendar year in which delegation of authority was terminated.
35.	Certified and Registered Mail Records.
	(Job No. N1–58–94–2, Item 1)
	Registers and receipts of incoming and outgoing certified and registered mail.	DESTROY after 4 years.
	Registers and receipts of incoming and outgoing certified and registered mail for Statutory Notices.	DESTROY 10 years after the end of the processing year.
	Registers and receipts of certified and registered mail for " Statutory Notices of Intent to Levy" (issued pursuant to IRC 6331(d)).	RETIRE to FRC 3 years after date of the statutory notice.DESTROY 12 years after the date of the statutory notice.
36.	Certification of Document Files.
	(Job No. NC1–58–83–6, Item 18)
	Records supporting request and use of the seal.	DESTROY 2 years after the end of the processing year.
37.	Reference Files.
	(Job No. NC1–58–83–6, Item 19)
	Internal management documents, copies of correspondence, reports and related documents.	DESTROY when obsolete, superseded, or when no longer needed for reference.
38.	Litigation Files.
	(Job No. NC1–58–83–6, Item 23)	DESTROY 2 years after the proceedings are terminated.
39.	Special Procedures Staff Index Cards.
	(Job No. NC1–58–83–6, Item 24)	DESTROY 4 years after the end of the processing year, or after cases are closed, whichever occurs first.

Part IV—Delinquent Accounts, Delinquent Returns, and Office Services

ITEM NO.	DESRIPTIONS OF RECORDS	AUTHORIZED DISPOSITION
Delinquent Accounts, Delinquent Returns, and Office Service Records
40.	Trust Fund Compliance Documents.
	(Job. N1–58–90–3, Item 40)
	These include: Letter 903(DO); Form 2674; and Form 2481.	DESTROY 6 months from issuance date or 2 years after a CID investigation.
41.	Closed Taxpayer Delinquent Accounts (TDA’s) and Taxpayer Delinquency Investigations (TDI’s–TYD–14).
	(Job No. N1–58–90–3, Item 41)
(a)	These records include: Forms 53, Report of Currently Not Collectible Taxes; Form 433–D, Installment Agreement;	RETIRE to the Federal Records Center at least every 90 days or when no longer needed, whichever is earlier. DESTROY after 3 years
	Form 433–F, Collection/ACS Information Statement;
	Form 433–G, Direct Debit Installment Agreement;
	Form 2159, Payroll Deduction Agreement;
	Forms 2209, Courtesy Investigation and 2209A, Status Report
	Form 2650, TDA/TDI Transfer
	Form 3870 Part 4, Request for Adjustment;
	Form 4907, TDA/Taxpayer Delinquent Account;
	Returns Compliance Program (RCP) Leads (Matched);
	CP 196, Federal Tax Deposit Alert; and TDI Supplement Sheets
(b)	Bankruptcy related forms which are maintained by Special Procedures function.	DESTROY 2 years after court proceedings have been closed.
(c)	100 Percent Penalty Taxpayer Delinquent Accounts Case Files.
	(Job No. N1–58–90–3, Item 41)
	These records include all forms or documents required by Form 5013, 100 Percent Penalty File Transmittal.	RETIRE to the Federal Records Center 2 years after assessment year. DESTROY 12 years after assessment year.
(d)	Request for IDRS-Generated Refund (IGR), Form 5792 (Part 3).	DESTROY when no longer needed in current operations.
	(Job No. N1–058–96–8, Item 1)
42.	Receipts for Payment of Taxes, Form 809.	DESTROY 3 years after issuance of last receipt in book.
	(Job No. NC1–58–83–6, Item 35).
43.	Notice of Federal Tax Lien and Certificate of Release of Federal Tax Lien.	DESTROY 1 year after account is satisfied or statutory period for collection has expired.
	(Job No. NC1–58–83–6, Item 36)
44.	Certificates of Discharge, Non-Attachment and Subordination; Notices of Non-Judicial Sale and Redemption Cases.	DESTROY 2 years after case is closed.
	(Job No. N1–58–93–2)
45.	Suite to Foreclose Federal Tax Liens.
	(Job No. NC1–58–83–6, Item 38)
46.	Record of Seizure and Sale of Real Estate, Record 21. These records also include Form 2434–B, Notice of Encumbrances Against or Interest in Property Offered for Sale.	DISPOSAL NOT AUTHORIZED.
	(Job No. N1–58–93–2)
47.	Records of Seizure and Sale of Property.
	(Job No. N1–58–93–2)	DESTROY 2 years after closed or after redemption period expires, if applicable. (If the United States Government acquired the property, destroy 2 years after the final disposition.)
48.	Tax Collection Waiver, Form 900.
	(Job No. NC1–58–79–5, Item 15)
	Agreements and correspondence pertaining to the extension of the statute of limitations for the collection of taxes.	DESTROY 4 years after the account on which the statutory period for collections has been extended is satisfied; or DESTROY 3 years after statutory period as extended has expired, whichever is applicable.
49.	"Records of Offers in Compromise" , Form 2515.
	(Job No. NC1–58–79–5, Item 16)
	These records also include compromise transmittals and acceptances of offers with related correspondence.	DESTROY 2 years after the statutory period for collection has expired.
50.	Offers in Compromise Case File.
	(Job No. NC1–58–79–5, Item 16)	RETIRE to the Federal Records Center 3 years after the case is closed. DESTROY 6 years after case is closed.
51.	Taxpayer Compliance Measurement Program Files.	DESTROY 3 years after end of processing year.
	(Job No. NC1–58–85–2).
52	Daily Transaction Registers (DTR’s).
	(Job No. N1–58–93–2)
	Computer printout used to post transactions to Taxpayer Delinquency Accounts and investigations assigned to Revenue Officers.	DESTROY after posting.
53.	Civil Suit Recommendation, Form 4477 (Part 6).
	(Job No. NC1–58–79–5, Item 20)
	(a) Active Judgement Files.	RETAIN until inactive.
	(b) Inactive Judgement Files.	RETIRE to the Federal Records Center 3 years after being placed in inactive judgement files. DESTROY 6 years after being placed in inactive files.
	(c) Satisfied Judgement Files.	DESTROY 2 years after satisfied.
54.	Special Procedures function Case Files.
	(Job No. NC1–58–79–5, Item 21).
	(a) Case files developed for recommending suits against taxpayers, not specifically mentioned, or in defense of suits brought against the Service. (The file may contain copies of legal documents, account readings, evidence of proofs of debt and related correspondence.)	DESTROY 2 years after litigation case is closed.
	(b) Case files developed in processing Estate Tax Extensions.	DESTROY 2 years after statutory period for collection has expired.
	(c) Case files developed in probation cases, government contract offset cases, anti-poverty organization cases, etc.	DESTROY 2 years after case is closed.
55.	Installment Agreement Accounts List.
	(Job No. N1–58–88–6)	DESTROY 1 year after the end of the processing year.
56.	Collection Employment Tax Examination Case Information (Form 8333).	TRANSFER to magnetic media when case is closed. DESTROY Form 8333 (paper) 1 year after case is closed. SUPPRESS OR DESTROY magnetic media information 6 years after end of processing year.
57.	IRC 6020(b) Assessment Case Files.
	(Job No. N1–58–90–3, Item 57)	DESTROY 2 years after statutory period for collections has expired.
Office Service Records
58.	Distribution Ledger
	(Job No. N1–58–90–3, Item 58)	DESTROY 2 years after end of processing year.
	Records maintained showing the distribution of change-making funds to all sub-agents by the Agent Cashier. (No longer accumulating)
59.	Certificates of Deposits and related documents	DESTROY 3 years after end of processing year.
	(Job No. NC1–58–83–5, Item 18)
60.	Vouchers and Schedules of Payments (Job No. N1–58–90–3, Item 60)	RETIRE to the Federal Records Center after an audit or one fiscal year, whichever is earlier. DESTROY 6 years, 3 months after the period of account.
61.	Revenue Reports and Accounting Control Records relating to the collection and processing of remittances.	DESTROY after audit by General Accounting Office or when 3 years old, whichever is earlier.
	(Job No. NC1–58–77–1, Item 13)
	(a) Accounting work copies.	DESTROY 2 years after end of reporting year.
62.	Tax Transfer Vouchers
	Vouchers prepared to effect the transfer of an assessment. This item also relates to credit transfer vouchers used to transfer credit entires on tax accounts between Distrct Directors.	RETIRE to the Federal Records Center 1 year after internal audit of accounts. DESTROY 6 years after internal audit of accounts.
63.	Certificates of Settlement of Accounts of accountable officers, statements of differences, and related papers
	(Job No. N1–58–88–6)
	(a) Certificates covering closed account settlements, supplemental settlements, and final balance settlements	DESTROY 2 years after date of settlement providing certificate is cleared.
	(b) Certificates covering periodic settlements	DESTROY when subsequent certificate of settlement is received.
64.	Public Inspection Files of Returns of Organizations or Fiduciaries, Exempt from Income Tax
	(Job No. N1–58–88–6)
	Forms 990–A, Return of Organization Exempt from Income Tax, and 1041–A, U.S. Information Return on Trust Accumulation of Charitable Organizations, etc. amounts, which constitute a public inspection record and maintained apart from the "return" portion of these forms.	DESTROY 4 years after end of the processing year. DESTROY 4 years after end of the processing year.
65.	Gasoline and Lubricating Oil Bonds
	(Job No. NN–173–24, Item 1)
	Bonds which have been terminated as in the case of discontinued businesses or businesses no longer requiring a bond. Bonds may also have been cancelled by the surety.	RETIRE to the Federal Records Center 2 years after termination or cancellation of the bonds. DESTROY 6 years after termination or cancellation of the bonds.
66.	Personal Records Obtained from Taxpayer, Address Unknown
	(Job No. NC1–58–77–1, Item 15)
	Taxpayer’s personal records obtained for review or possible audit case which does not materialize, and efforts to return the records fail to locate the taxpayer.	DESTROY after one year.
67.	Applications for Exemption and Registry
	(Job No. N1–58–90–3, Item 67)
	Applications for exemptions from tax responsibilities and regulations applying to restricted or specially controlled businesses.	RETIRE to the Federal Records Center after January 1 of the year following the processing year. DESTROY 5 years after end of the processing year.
68.	Certification of Document Files
	(Job No. NC1–58–83–6, Item 84)
	Records requesting certification of documents under the seal of the Department of the Treasury.	DESTROY 2 years after the processing year.
69.	Subpoenas—Closed Record of Service
	(Job No. NC1–58–83–6, Item 95)	DESTROY 1 year after end of year of service.
70.	Payment Transcripts from Bankruptcy Trustees	DESTROY when new list is received.
	(Job No. NC1–58–83–6, Item 96)
71.	CANCELED Bankruptcy Control Logs. (Job No. NC1–58–83–6, Item 97)	Bankruptcy Control Logs no longer exist 06/04. DESTROY 4 years after most current date of case closure on log.
72.	Individual Master File (IMF) Index or Directory
	(Job No. N1–58–90–3, Item 73)
	(a) Copies of Annual Directory or Index	DESTROY after end of processing year.
	(b) Supplemental Directory or Index	DESTROY after receipt of subsequent supplemental directory or index covering same taxpayers and tax periods, or when no longer needed in current operations.
	(c) Cumulative Directory or Index	DESTROY after receipt of subsequent cumulative or annual directory or index covering same taxpayers and tax periods.
	(d) Monthly Directory or Index	DESTROY after receipt of subsequent cumulative or annual directory covering same taxpayers and tax periods.
73.	Business Master File (BMF) Taxpayer Number Directory
	(Job No. N1–58–90–3, Item 74)
	This directory includes a List of the taxpayers’ employer identification Number; name; address; employment, location, and filing requirements codes. (No longer accumulating.)
	(a) Annual Directory	DESTROY 75 years after end of processing year.
	(b) Cumulative Supplemental ister (printout)	DESTROY 75 years after end of processing year.
	(c) All other copies of annual and Cumulative Registers required for research	DESTROY after the end of processing year.
	(d) First Supplemental Register for documents posted since printing of Annual Register	DESTROY after receipt of Cumulative Supplemental Business Returns and Document Index Register covering same taxpayers and tax period.
	(e) Monthly (Temporary) Register	DESTROY after receipt of subsequent Cumulative or Annual Business Returns and Document Index Registers covering same taxpayers and tax period.
74.	Alphabetic Index Register (Employer’s Tax)
	(No longer accumulating).
	(Job No. N1–58–90–3, Item 75)
	(a) Annual Register	DESTROY 30 years after end of the processing year.
	(b) Copies of Annual Register	DESTROY after end of the processing year.
	(c) Quarterly Supplemental Register	DESTROY 60 days after receipt of annual index register, or when no longer needed in current operations.
75.	Register of Estimated Income Tax Accounts
	(Job No. N1–58–90–3, Item 76)
	Quarterly list of ES accounts, which includes the total estimated, total paid, and amount due for each account.
	(a) Annual Register (January Listing)	DESTROY 30 years after end of processing year.
	(b) Quarterly Register	DESTROY after end of the processing year.
76.	Alphabetic Index Register
	(Estimated Tax Declarations)
	(Job No. NC1–58–79–5, Item 46)
	(a) List of all taxpayers whose estimated tax returns were indexed in a service center.	DESTROY 30 years after end of the processing year.
	(b) Extra Copies.	DESTROY when no longer needed in current operations.
77.	Alphabetical Index Register (Gasoline Tax Refund Claim)	DESTROY 30 years after end of processing year.
	(Job No. N1–58–90–3, Item 78)
78.	Document Locator Number Register
	(Job No. NC1–58–79–5, Item 48)
	Printout listing of Document Locator Number and tax withheld for each 941 return, adjustment, 940 return (excluding tax withheld), and each transaction posted to the 941 file.
	(No longer accumulating).
	(a) Printout of the Annual Cumulative Directory	DESTROY 30 years after end of processing year.
	(b) Quarterly Cumulative Register	DESTROY 60 days after receipt of annual Cumulative Document Locator Number Register.
79.	Quality Review Machine Printouts (Job No. NC1–58–79–5, Item 49)	DESTROY 1 year after current processing year or when no longer needed in current operation, whichever comes first.
80.	Delinquent Investigation and Account Listing Printouts
	(DIAL)
	(Job No. N1–58–90–3, Item 81)
	(a) Monthly listing used for annual match.	DESTROY upon completion of next annual match.
	(b) All other versions.	DESTROY upon receipt of next monthly listing
81.	Document Remittance and Assessment Registers (DIAL)
	(Job No. NC1–58–83–6, Item 13)
	Copies of register related documents and journals prepared for the control, classification and application of payment received for deposit by the teller area.	DESTROY 1 year after end of the processing year.
82.	Record of Teller Remittances (Form 2679)
	(Job No. NC1–58–83–6, Item 14)
	Daily accounting and recapitulation of individual teller receipts, including cash, checks, and money orders with related papers (cash register or adding machine tapes) used in conjunction with the teller’s daily balancing.	DESTROY 2 years after end of processing year.
	(a) Teller’s copy.	DESTROY after 1 month.
83.	Armored Car Messenger Receipts
	(Job No. NC1–58–83–6, Item 15)
	Receipts from carriers for cash and checks received for deposit in banks.	DESTROY 1 year after end of processing year.
84.	Discovered Remittance Lists (Form 4287)
	(Job No. NC1–58–83–6, Item 16)
	Record used to control cash received through the mail and discovered at the point of mail extraction.	DESTROY 2 years after end of processing year.
85.	Statement of Advance of Change-Making Funds
	(Job No. NC1–58–83–6, Item 17)
	Annual accounting by tellers and the Agent Cashier (Director) of all advances of change funds to the Regional Disbursing Office.	DESTROY 2 years after end of the processing year.
86.	Teller’s Error Advice (Form 5919)	DESTROY 3 years after issuance.
	(Job No. N1–58–90–3, Item 87)
87.	Reports of Deposit
	(Job No. NC1–58–83–5, Item 19)
	Deposit fund records of offers in compromise, property sales and deposits, miscellaneous deposit funds, etc.	RETIRE to the Federal Records Center after one full fiscal year, whichever is earlier. DESTROY 6 years, 3 months after the period of account.
88.	Control Records for Receipts for Payment of Taxes (including Form 8551)
	(Job No. N1–58–90–3, Iten 89)
	Certification of Transfer or Destruction of Receipts for Payment of Taxes, inventory control records, and inventory accountability reports.	DESTROY 3 years after end of calendar year of the preparation date.
89.	Notice of Transfer of Out-of-District Returns
	(Job No. N1–58–88–6)
	This notice is prepared in connection with returns received with remittances.	DESTROY 1 year after end of the processing year.
90	Notice of Statute Expiration (Form 895)
	(Job No. N1–58–90–3, Item 91)
	Record of extension of statute for assessment of employment tax return.	DESTROY 3 years after case is closed from group.
91.	Examination Request Master File (Form 5345)
	(Job No. N1–58–90–3, Item 92)
	Record of returns opened for examination.	DESTROY 3 years after case closed from group.
92.	AIMS Table 4.0
	(Job No. N1–58–90–3, Item 93)
	Report of examinations with assessment statutes to expire within 180 days.	DESTROY 3 years after issuance.
93.	Inventory Validation Listing
	(Job No. N1–58–90–3, Item 94)
	Report of returns assigned to group for examination according to AIMS.	DESTROY 1 year after issuance.
94.	Appeals Transmittal Memorandum and Supporting Statement
	(Job No. N1–58–90–3, Item 95)
	Report of results of Appeals actions on employment tax return examinations.	DESTROY after 2 years.

Part V—Records Generated by the Automated Collection System (ACS)

ITEM NO.	DESRIPTIONS OF RECORDS	AUTHORIZED DISPOSITION
Magnetic Media Management and Production Records
95.	Lien Release List (ACRW 7004)
	(Job No. N1–58–90–3, Item 96)
	A computer-generated report consisting of taxpayer accounts whose TDA Tax Modules are closed and on which a lien on property has been placed. Since all the tax modules are closed, the lien on the taxpayer property can be released.	DESTROY at the end of June and December, once the list is over 1 year old.
	Filing Arrangement: District
96.	Missing ZIP Code List (ACRW 7005)
	(Job No. N1–58–90–3, Item 97)
	A computer generated report containing all the ZIP codes that do not exist on the ZIP Code Master File, as well as the number of accounts affected. This is used at the Call Site to update the master file.	DESTROY when all actions are completed.
	Filing arrangement: ZIP Code.
	Medium: 8¹/₂″ x 11″ computer stock paper.
	Frequency: Weekly.
97.	Requested 53 Listing (ACRD 7001).
	(Job No. N1–58–90–3, Item 98)
	A computer generated report that provides a cumulative daily listing of taxpayer accounts that managers have deemed uncollectible. The listing includes information on the taxpayer’s TEA tax module. This report is used at the Call Site by the manager to review account status. Accounts are displayed whenever a manager enters certain action/subaction codes during workstation operation.	DESTROY after 60 days or sooner if no longer needed in current operations.
	File arrangement: Functional assignment of requesting employee.
	Media: 8¹/₂″ x 11″ computer stock paper.
	Frequency: Daily.
98.	Information Transcript for TDA and TDI (ACRW 8002).
	(Job No. N1–58–90–3, Item 99)
	The Information Transcript for TDA and TDI lists TDA and TDI accounts that are transferred to the WPSS Queue, Collection Field function or Special Procedures function during the current cycle.	DESTROY when actions are completed or 1 (one) weekly cycle, whichever is later.
	Management Reports
	These reports assist managers with monitoring employee activities in order to make more informed decisions on resource allocation, employee time requirements, and policy-making. The management reports tell managers identify how employees use their time for personnel scheduling purposes. As a result, peak demand periods can be effectively managed. Management reports are generated daily and may be viewed on a terminal. These reports show information management is concerned about, such as schedule status and account processing statistics.
99.	Employee Time Summary (MGT 002)
	(Job No. N1–58–90–3, Item 100)
	A computer generated report listing statistics on telephone call processed by the operator on the ACS.	DESTROY after 30 days or sooner if no longer needed.
	For each combination of function/unit, the report identifies for each employee number the number of accounts accessed and the amount of time spent on displayed accounts and on telephone calls placed. The report displays a function/unit combination per page and, at the end, displays the totals for all functions. From this report, the manager is able to analyze the workload of individual employees. Monitoring this information helps managers to make personnel scheduling decisions.
	Filing arrangement: Employee number.
	Medium: CRT and 11″ x 14″ computer stock paper.
	Frequency: Daily/Weekly.
100.	Telephone Operational Report (MGT 003)
	(Symbolled Report NO–5000–112)
	(Job No. N1–58–90–3, Item 101)
	A computer generated report describing telephone activity throughout the day at three levels: the Call Site, the Function, and the Unit Level. At the Call Site level, the report provides summary information for all functions and units. At the Function level, the report provides telephone activity statistics for each function for all units. Finally, at the Unit level, the report provides detailed telephone activity statistics for each unit. Each report provides incoming and outgoing call statistics per TDA, TDI and Combined Entities. This report is a tool for personnel scheduling decisions. As a result, managers can improve the identification of the personnel requirements for specific time periods.	DESTROY after 30 days or sooner if no longer needed.
	Filing arrangement: Call Site/Function/Unit.
	Medium: CRT or 11″ x 14″ computer stock paper.
	Frequency: Daily/Weekly.
101.	Delinquency Type Time Summary (MGT 004)
	(Symbolled Report NO–5000–113)
	(Job No. N1–58–90–3, Item 102)
	A computer generated report providing information on delinquencies on a weekly and monthly basis. Management receives information at the weekly level by function and unit. The report provides data on directory assistance calls made by research and investigation operators as well as on taxpayer calls made by contact operators. A full breakdown by function and unit gives detailed information on employee activity by type of work performed.	DESTROY after 30 days or sooner if no longer needed.
	This requires a page break between delinquency types. Management receives information at the monthly level with year-to-date summary totals by delinquency type. This summary information helps to identify any trends or variations between delinquency types. This allows management to systematically track performance on an ongoing basis without having to manually calculate the statistics.
	Filing arrangement: Run number, by date.
	Medium: CRT or 11″ x 14″ computer stock paper.
	Frequency: Daily/Weekly.
102.	Activity Report (MGT 0006)
	(Symbolled Report NO–5000–114)
	(Job No. N1–58–90–3, Item 103)
	A computer generated report summarizing the number of realtime actions performed each day on different types of cases (TDA, TDI, and Total). The report also shows the real time actions performed within the case by File Source (IMF and BMF). The report is an audit trail of the amount and type of work performed by each function and indicates the amount of production work done to print forms and notices. The activity report is divided into two levels: Call Site and Unit Level. The Call Site level shows the total activity for all action codes regardless of function/unit. The unit level is identical to the Call Site level except that activity counts are broken down to the function/unit level.	DESTROY after 30 days or sooner if no longer needed in current operations.
	Filing arrangement: Action code.
	Medium: CRT or 11″ x 14″ computer stock paper.
	Frequency: Daily/Weekly.
103.	Inventory Report (MGT 007)
	(Symbolled Report NO–5000–115)
	(Job No. N1–58–90–3, Item 104)
	A computer generated report describing the inventory position of taxpayer cases as of given date for each type of case (TDA, TDI, TDA and TDI, Total, and within the case types, by File Source IMF, BMF). The inventory is broken down into unassigned and assigned cases and priority value. The report describes the inventory production at three levels: the Call Site, the Function, and Unit.	DESTROY after 30 days or sooner if no longer needed in current operations.
	At the Call Site level, the report provides summary information for all functions and units. At the Function level, the report provides inventory statistics for each function and for all units. Finally, at the Unit level, the report provides detailed inventory statistics for each unit.
	Filing arrangement: Run number.
	Medium: CRT or 11’’ x 14’’ computer stock paper.
	Frequency: Daily/Weekly.
104.	Production Report (ACRM 5001)
	(Symbolled Report NO–5000–116)
	(Job No. N1–58–90–3, Item 105)
	A computer generated report providing information to monitor new cases, processed cases, and the remaining number of cases. The Call Site, District Office, and National Office require this information at the Function, Unit, District Office, and Call Site levels. Monitoring this information permits management to make policy decisions on resources, taxpayer account status, and caseload scheduling. The Production Report shows beginning and ending inventory balances for the major categories of activity which account for these balance changes.	DESTROY after 1 year.
	Filing arrangement: Run number.
	Medium: CRT or 8¹/₂’’ x 11’’ computer stock paper.
	Frequency: Weekly.
105.	Analysis of Balance Changes (ACRM 5002)
	(Symbolled Report NO–5000–117)
	(Job No. N1–58–90–3, Item 106)
	A computer generated report providing analysis of the dollars owed on delinquent accounts. This report provides management with the ability to monitor the dollars collected, dollars not collectible, and dollars outstanding. The report also provides the balance due amounts, recent account activity, installment agreement amounts, and IMF and BMF account balance totals. This report allows assessment of the collection system’s effectiveness by reporting beginning and ending balances, receipts and dispositions.	DESTROY after 1 year.
	Filing arrangement: Run number.
	Medium: 8¹/₂’’ x 11’’ computer stock paper.
	Frequency: Weekly.
106.	Monthly Call Site Time Report (ACPM 8000)
	(Job No. N1–58–90–3, Item 107)
	A computer generated report summarizing the Call Site’s personnel activity for the month. The report lists the standard time reporting operation codes with the total hours charged to each. It also lists each non-standard operation which has had hours charged to it. Monthly reporting is based on quarter. The operation codes are divided into	DESTROY after 2 years.
	those which reflect direct staff hours and those which reflect overhead staff hours.

	Filing arrangement: Report number.
	Medium: 11’’ x 11’’ computer stock paper.
	Frequency: Monthly
107.	Security Sign-on Audit Trail Report (ACRD 7201)
	(Job No. N1–58–90–3, Item 108)
	A computer generated report providing an audit trail of each attempt to sign on the ACS. This audit trail monitors ACS employee sign-on attempts to ensure that the system and confidential information are secure. The report displays both valid and invalid sign on attempts and references each attempt to the employee number given.	DESTROY 2 years after end of the processing year.
	Filing arrangement: Run date, run number.
	Medium: 11’’ x 14’’ computer stock paper.
	Frequency: Daily.
108.	Security Maintenance Report (ACRD 7202)
	(Job No. N1–58–90–3, Item 109)
	A computer generated report providing an audit trail of all changes to the Security Data Base. It lists the contents of the fields in the Security Data Base before and after maintenance has been performed. This security report documents any changes and preserves the old information for later review. As a result, management can monitor the Security Maintenance Report to maintain the integrity of the Security Data Base.	DESTROY 2 years after end of processing year.
	Filing arrangement: Employee number.
	Medium: 11’’ x 11’’ computer stock paper.
	Frequency: Daily.
109.	Password Expiration Report (ACRD 7203)
	(Job No. N1–58–90–3, Item 110)
	A computer generated report identifying ACS employees whose password has expired or is about to expire within a predefined number of days. This report identifies the user function, unit, employee number, and the expiration date. From this report, the security administrator is updated daily on the status of the employee password expiration dates.	DESTROY after 30 days or when no longer needed (password changed) whichever is later.
	Filing arrangement: Password number of days left.
	Medium: 11’’ x 14’’ computer stock paper.
	Frequency: Daily.
110.	Telephone Number Look-Up List (ACRW 7001)
	(Job No. N1–58–90–3, Item 111)
	A computer generated report containing all new accounts established during a cycle which do not have a taxpayer telephone number of the ATAF of LOAF file. IRS employees review the accounts on this list and locate unidentified telephone numbers.	DESTROY after 30 days or sooner if no longer needed in current operations.
	Filing arrangement: Name control, by Taxpayer ID number.
	Medium: 8¹/₂’’ x 11’’ computer stock paper.
	Frequency: Weekly.
111.	Aged Case List (ACRW 7002)
	(Job No. N1–58–90–3, Item 112)
	A computer generated listing providing open accounts that are over 24 cycles old. The accounts are broken down by functional assignment (Research, Investigations, Service Center or Contact). It identifies each account number and the type of module involved (TDA or TDI). This list is used to track the progress settling outstanding accounts within each functional area. The Aged Case List provides Call Site management with information for analyzing old cases. The current schedule date and the last action taken against an account helps to determine the reasons for an aged account. The total balance due further aids in analyzing the account in order to determine the appropriate course of action.	DESTROY after 90 days or sooner if no longer needed in current operations.
	Filing arrangement: Priority code, by functional assignment.
	Medium: 8¹/₂’’ x 11’’ computer stock paper.
	Frequency: Weekly.
112.	Employee TEACH List (ACRD 7003)
	(Job No. N1–58–90–3, Item 113)
	A computer generated report summarizing an employee’s actions taken in a taxpayer’s account each day. This list is generated from the Temporary Employee Action Code History (TEACH) file. The manager reviews this list to monitor employee performance and to ensure that proper actions are being taken on taxpayer accounts.	DESTROY after two cycles or sooner if no longer needed.
	Filing arrangement: Requesting employee, by function.
	Medium: 8¹/₂’’ x 11’’ computer stock paper.
	Frequency: On request by managers.
113.	Function TEACH List (ACRD 7004)
	(Job No. N1–58–90–3, Item 114)
	A computer generated report summarizing the daily action taken by the employees within a specified function/unit. This listing is generated from the TEACH file. The manager reviews this list to ensure that proper actions are being taken on taxpayer accounts.	DESTROY after two weeks or sooner if no longer needed.
	Filing arrangement: Requesting employee, by function.
	Medium: 8¹/₂’’ x 11’’ computer stock paper.
	Frequency: On request by manager.
	ACS/ACD System Reports
	These reports provide statistics on the calls processed by the ACD Telephone System. These reports aid in understanding how the system operates and in detecting short- and long-term trends that affect service levels, position staffing requirements, and trunk use. The reports are provided hourly, daily, long-term and on request. The ACS/ACD System Reports provide status and summary information on the system, assistors, circuits, and delayed calls.
114.	System Status Report (Hourly)
	(Job No. N1–58–90–3, Item 115)
	A computer generated report to display the principal parameters defining the status of the system’s operation for the previous hour for up to 32 gates. This report is used to restructure the system for better efficiency.	SUPPRESS FROM THE SYSTEM OR DESTROY after six months or when no longer needed, whichever is earlier.
	Filing arrangement: Gate.
	Medium: Computer stock paper.
115.	System Summary Report (Long-Term)
	(Job No. N1–58–90–3, Item 116)
	A computer generated report containing monthly summary data on the performance of a particular gate in the ACD system. This report is used primarily to obtain call distribution patterns. This information is used in schedule generation and force provisioning for future period of time.	DESTROY hard copy after six months or when no longer needed, whichever is earlier.
	The System Summary Status also assesses long-term gate performance.
	Filing arrangement: Gate, by date.
	Medium: Computer stock paper.
	Frequency: Monthly.
116.	Assistor Status Report (Hourly)
	(Job No. N1–58–90–3, Item 117)
	A computer generated report providing the key parameters for up to 32 information (or reporting) groups. These parameters define how the groups are using their time. The grouping of positions into information groups is flexible and is defined through the system software. The use of this report tracks individual position performance. As a result, all information groups are implemented at the time of the system build when all of the "term table " assignments (system software translations) are written. All information groups are implemented even though positions may not be initially assigned to some of the groups. Information groups without designated positions are used to assign individual positions to accumulate information or any specified period of time. The positions	SUPPRESS FROM THE SYSTEM OR DESTROY when no longer needed.
	can be reassigned to their original information groups, and another position can be assigned for the accumulation of individual position information.
	Filing arrangement: Group
	Medium: Computer stock paper.
	Frequency: Hourly, during ACD system operation.
117.	Assistor Summary Report (Daily)
	(Job No. N1–58–90–3, Item 118)
	A computer generated report tracking each individual information group over several hours. This report is used with the System Status Report (Hourly). The System Report is used to track individual position performance and special groupings of positions, such as all positions belonging to a manager or to all newly trained positions.	SUPPRESS FROM THE SYSTEM or DESTROY hard copy after 6 months, or when no longer needed, whichever is earlier.
	Filing arrangement: Group.
	Medium: Computer stock paper.
	Frequency: Daily
118.	Assistor Suppary Report (Long-Term)
	(Job No. N1–58–90–3, Item 119)
	A computer generated report used to track each individual information group over several days duration. It also contains monthly summary data on the performance of a particular position information group. The report is also used to track individual position and special groupings of positions, such as all positions belonging to a manager or to all newly trained positions. This information can be analyzed over time to establish major positive or negative trends.	DESTROY hard copy when no longer needed.
	Filing arrangement: Agent group.
	Medium: Computer stock paper
	Frequency: As requested.
119.	Circuit Status Report (Hourly)
	(Job No. N1–58–90–3, Item 120)
	A computer generated report showing the parameters that define circuit (trunk) group usage and efficiency. The grouping of trunks is flexible and is defined through the use of system software. The report is also used to determine if individual trunks are being used efficiently (if single trunks are assigned to individual trunk information groups). Decisions and changes to trunk quantities are made on hourly basis.	SUPPRESS FROM THE SYSTEM or DESTROY when no longer needed.
	Filing arrangement: Group.
	Medium: Computer stock paper.
	Frequency: Hourly, during ACD system operation.
120.	Circuit Summary Report (Daily)
	(Job No. N1–58–90–3, Item 121)
	A computer generated report containing the daily summary data on the performance of a particular trunk (circuit) information group. The report provides system message information to track trunk information group use, determine trunk information	SUPPRESS FROM THE SYSTEM OR DESTROY hard copy after 6 months.
	group busy hours, and determine required levels of trunking based upon measured and projected usage.
	Filing arrangement: Group.
	Medium: Computer stock paper.
	Frequency: Daily.
121.	Circuit Summary Report (Long Term)
	(Job No. N1–58–90–3, Item 122)
	A computer generated report containing monthly summary data on the performance of a particular trunk (circuit) information group. The report provides system message information to track trunk information group use, determine trunk information group busy hours, and determine required levels of trunking based on measured and projected use over the long term.	DESTROY when no longer needed.
	Filing arrangement: Trunk group
	Medium: Computer stock paper.
	Frequency: As requested.
122.	Delayed Call Profile Report (Hourly)
	(Job. No. N1–58–90–3, Item 123)
	A computer generated report displaying the distribution of the delays experienced in handling all incoming calls to the position staff and groups. The report determines incoming caller tolerance delay. The manager uses this information to determine if the levels of average speed of answer performance should be changed to capture more abandoned calls.	SUPPRESS FROM THE SYSTEM OR DESTROY when no longer needed.
	Filing arrangement: Time.
	Medium: Computer stock paper.
	Frequency: Hourly, during ACD system operations.
123.	Delayed Call Summary Report (Daily)
	(Job No. N1–58–90–3, Item 124)
	A computer generated report used to determine incoming callers’ tolerance to delay. Managers use this information to adjust staff and staff scheduling.	SUPPRESS FROM THE SYSTEM OR DESTROY hard copy after 6 months.
	Filing arrangement: Gate.
	Medium: Computer stock paper.
	Frequency: Daily.
124.	Delayed Call Summary Report (Long-Term)
	(Job No. N1–58–90–3, Item 125)
	A computer generated report used to determine incoming callers’ tolerance to delay. Managers use this information to adjust staff and staff scheduling.	DESTROY when no longer needed.
	Filing arrangment: Gate.
	Medium: Computer stock paper.
	Frequency: Daily.
125.	Assistor Performance Summary Report (Daily)
	(Job No. N1–58–90–3, Item 126)
	A computer generated report for all operators (agents) containing summary data of the performance of an agent for each gage assignment of the agent.	SUPPRESS FROM THE SYSTEM OR DESTROY hard copy after 6 months.
	Filing arrangement: Gate.
	Medium: Computer stock paper.
	Frequency: Monthly.
126.	Assistor Profile Report (Long-Term)
	(Job No. N1–58–90–3, Item 127)
	A computer generated report containing summary data on a particular agent (assistor) in terms of primary and secondary performance information.	DESTROY hard copy when no longer needed.
	Filing arrangement: Time.
	Medium: Computer stock paper.
	Frequency: Monthly.
127.	TEACH Root Locked Field Report (ACRD 7005)
	(Job No. N1–58–90–3, Item 128)
	A computer generated reported listing cases locked to an operator. Filing arrangement: Employee number.	DESTROY after thirty days, when cases are unlocked, or when no longer needed, whichever is later.
	Medium: 8¹/₂’’ x 11’’ computer stock paper.
	Frequency: Daily.
128.	Master Listing of System Users
	(Job No. N1–58–90–3, Item 129)
	A listing which provides historical documentation on all current and past system users. Filing arrangement: Employee name and employee number.	DESTROY 2 years after end of year in which employee is removed from the security data base.
	Frequency: As needed or when changes occur.
	Medium: Combination of paper logs, screen image prints, and floppy disks (optional).
129.	Inventory Records and Reports; Missing and Destroyed Media Records
	(Job No. N1–58–90–3, Item 130)
	These include Forms 3220 used with Transaction Code 1 for addition or deletion of tapes and disks.	DESTROY 2 years after end of the processing year.
130.	Mass Storage Media
	(Job No. N1–58–90–3, Item 131)
	(Form 3220 except Transaction Code 1)	DESTROY 1 year after end of the processing year.
131.	Execution Log
	(Job No. N1–58–90–3, Item 132)
	Console Controls.	DESTROY 1 year after end of the processing year.
132.	Batch Report Control Log (Job No. N1–58–90–3, Item 133)	DESTROY 1 year after end of the processing year.
133.	Request for Taxpayer/Employee/Financial (TEF) Data
	(Job No. N1–58–90–3, Item 134) Form 6759.	DESTROY 1 year after response to request.
134.	Problem Log
	(Job No. N1–58–90–3, Item 135)	DESTROY 1 year after resolution of the stated problem.

Exhibit 1.15.28-2 (09-30-1998)
Alphabetical Listing

Records Control Schedule for Collection

Description of Item	RCS Part and Item No.
100% Penalty Case Files	IV/41
ADP System Change Requests	I/9
Activity Report	V/102
Administrative and Organization Records	I/1,2
Aged Case List	V/111
AIMS Table 4.0	IV/92
Alphabetic Index Register (Employer’s Tax)	IV/74
Alphabetic Index Register (Estimated Tax Declarations)	IV/76
Alphabetical Index Register (Gasoline Tax Refund Claim)	IV/77
Analysis of Balance Changes	V/105
Applications for Exemption and Registry	IV/67
Area Office Remittance Register	IV/81
Armored Car Messenger Receipts	IV/83
Assault or Threat of Assault Reports	III/27
Assistor Performance Summary Report (Daily)	V/125
Assistor Profile Report (Long-Term)	V/126
Assistor Status Report (Hourly)	V/116
Assistor Summary Report (Daily)	V/117
Assistor Summary Report (Long-Term)	V/118
Bankruptcy Case Files	IV/44
Bankruptcy Control Logs	IV/71
Batch Report Control Log	V/76
Bills of Interpleader and Bill in Equity	IV/47
Business Master File (BMF) Taxpayer Number Directory	IV/73
Business Review Reports	I/3
Case Files	I/6; IV/57
Certificates of Deposits	IV/59
Certificates of Settlement of Accounts	IV/63
Certificates of Discharge, Non-Attachment and Subordination	IV/44
Certification of Document Files	III/36; IV/68
Certified and Registered Mail	III/35
Circuit Status Report (Hourly)	V/119
Circuit Summary Report (Daily)	V/120
Circuit Summary Report (Long-Term)	V/121
Consolidation and Reorganization Reference Files	II/3
Control Records for Receipts for Payment of Taxes	IV/88
Courtesy Investigation	IV/41
Daily Record of Teller Remittances	IV/82
Daily Transaction Registers (DTRs)	IV/52
Delayed Call Profile Report (Hourly)	V/122
Delayed Call Summary Report (Daily)	V/123
Delayed Call Summary Report (Long-Term)	V/124
Delegation of Authority Files	III/34
Delinquency Type Time Summary	V/101
Delinquent Investigation/Account Listing Printouts (DIAL)	IV/80
Discovered Remittance Lists	IV/84
Distribution Ledger	IV/58
Document Locator Number Register	IV/78
Document Remittance and Assessment Registers	IV/81
Employee TEACH List	V/112
Employee Time Summary	V/99
Employment Tax Examination Case Information	IV/56
Evaluation, Assistance and Internal Audit Reports	III/29
Examination Request Master File	IV/91
Execution Log (Console Controls)	V/131
Federal Tax Deposit Alert	IV/41
Forms and Form Letter Files	I/4
Function TEACH List	V/113
Gasoline and Lubricating Oil Bonds	IV/65
General Assistance Program Determination	III/38
General Correspondence Files	II/2
Inactive Judgement Files	IV/53
Individual Master File (IMF) Index or Directory	IV/72
Information Transcript for TDA and TDI	V/98
Installment Agreement Accounts List	IV/55
Internal Control Files	II/19; III/25
Internal Management Issuances and Clearance Documents	I/5
Inventory, Production and Time Reports	III/32
Inventory Records and Reports, Missing and Destroyed Media Records	V/129
Inventory Report	V/103
Inventory Validation Listing	IV/93
Lien Release List	V/95
Lien and Discharge Records	IV/46
Litigation Files	III/38
Mass Storage Media	V/130
Master Listing of System Users	V/128
Minutes or Summaries of Conferences and Meetings	III/28
Miscellaneous Internal Memoranda	I/7
Missing ZIP Code List	V/96
Monthly Call Site Time Report	V/106
Narrative Reports Prepared for Management Use	II/18
Narrative and Statistical Reports	II/17
Notice of Federal Tax Lien	IV/43
Notice of Intent to Levy	III/35
Notice of Statute Expiration	IV/90
Notice of Transfer of Out-of District Returns	IV/89
Notices of Non-Judicial Sale and Redemption Cases	IV/44
Offers in Compromise	IV/50
Password Expiration Report	V/109
Payment Transcripts from Bankruptcy Trustees	IV/70
Personal Records Obtained from Taxpayer, Address Unknown	IV/66
Problem Log	V/134
Production Report	V/104
Public Inspection Files of Returns of Organizations or Fiduciaries Exempt from Income Tax	IV/64
Public Use Files of Offers in Compromise	I/8
Quality Review Machine Printouts	IV/79
Receipts for Payments of Taxes	IV/42
Record of Seizure and Sale of Property	IV/47
Record of Seizure and Sale of Real Estate, Record 21	IV/46
Records of Taxpayer Delinquent Accounts	IV/41
Recurring Reports	III/31
Reference Files	III/24
Register of Estimated Income Tax Accounts	IV/75
Report of Currently Not Collectible Taxpayer Accounts	IV/41
Reports of Deposit	IV/87
Request for Adjustment	IV/41
Request for Taxpayer/Employee/Financial (TEF) Data	V/133
Requested 53 Listing	V/97
Returns Compliance Program (RCP) Leads	IV/42
Revenue Reports and Accounting Control Records	IV/61
Routine Correspondence Files	II/16;
	III/22
Routine Information Request Files	III/23
Routine Reference Files	III/24
Satisfied Judgment Files	IV/53
Security Maintenance Report	V/108
Security Sign-on Audit Trail Report	V/107
Special Procedures Function Case Files	IV/54
Special Procedures Staff Index Cards	III/39
Statement of Advance of Change-Making Funds	IV/85
Subpoenas—Closed Record of Service	IV/69
Suits to Foreclose Federal Tax Liens	IV/45
Symbolled Reports	I/10
System Status Report (Hourly)	V/114
System Summary Report (Long-Term)	V/115
TDA/TDI Transfer	IV/41
TEACH Root Locked Field Report	V/127
Tax Collection Waivers	IV/48
Tax Transfer Vouchers	IV/62
Taxpayer Compliance Measurement Program Files	IV/51
Taxpayer Delinquency Investigations (TDIs)	IV/41
Taxpayer Delinquent Accounts (TDAs)	IV/41
Telephone Number Look-Up List	V/110
Telephone Operational Report	V/100
Teller’s Error Advice	IV/86
Transmittal Control Files	III/26
Trust Fund Compliance Documents	IV/40
Type "X" and "E" Award Report Files	III/33
Vouchers and Schedules of Payments	IV/60
Work Planning and Control Records and Reports	III/30

Exhibit 1.15.28-3 (09-30-1998)
Numerical Cross-Index

Records Control Schedule for Collection

Description of Item	RCS Part and Item No.
Administrative and Organization Records	I/1,2 II/13 III/20
Business Review Reports	I/3
Forms and Form Letter Files	I/4
Internal Management Issuances and Clearance Documents	I/5
Case Files	I/6
Miscellaneous Internal Memoranda	I/7
Public Use Files of Offers in Compromise	I/8
ADP System Change Requests	I/9
Symbolled Reports	I/10
Magnetic Media Statistical Files	I/11
Recurring Reports	I/12
General Correspondence Files	II/14 III/21
Consolidation and Reorganization Reference Files	II/15
Routine Correspondence Files	II/16; III/22
Narrative and Statistical Reports	II/17
Office Evaluation and Management Review Reports	II/18
Internal Control Files	II/19; III/25
Routine Information Request Files	III/23
Routine Reference Files	III/24
Transmittal Control Files	III/26
Assault or Threat of Assault Reports	III/27
Minutes or Summaries of Conferences and Meetings	III/28
Evaluation, Assistance and Internal Audit Reports	III/29
Work Planning and Control Records and Reports	III/30
Recurring Reports	III/31
Inventory, Production and Time Reports	III/32
Type "X" and "E" Award Report Files	III/33
Delegation of Authority Files	III/34
Certified and Registered Mail	III/35
Certification of Document File	III/36
Reference Files	III/37
Litigation Files	III/38
Special Procedures Staff Index Cards	III/39
Trust Fund Compliance Documents	IV/40
Taxpayer Delinquent Accounts (TDAs)	IV/41
TDA/TDI Transfer	IV/41
Courtesy Investigation	IV/41
Request for Adjustment	IV/41
Federal Tax Deposit Alert	IV/41
100% Penalty Case Files	IV/41
Taxpayer Delinquency Investigations (TDIs)	IV/41
Returns Compliance Program (RCP) Leads	IV/41
Records of Taxpayer Delinquent Accounts	IV/41
Records of Currently Not Collectible Taxpayer Accounts	IV/41
Bankruptcy Case Files	IV/41
Receipts for Payments of Taxes	IV/42
Notice of Federal Tax Lien	IV/43
Certificate of Release of Federal Tax Lien	IV/43
Certificates of Discharge, Non-Attachment and Subordination	IV/44
Notices of Non-Judicial Sale and Redemption Cases	IV/44
Suits to Foreclose Federal Tax Liens	IV/45
Bills of Interpleader and Bill in Equity	IV/45
Records of Seizure and Sale of Real Estate Property	IV/46
Record of Seizure and Sale of Property	IV/47
Tax Collection Waivers	IV/48
Records of Offers in Compromise	IV/49
Offers in Compromise Case File	IV/50
Taxpayer Compliance Measurement Program Files	IV/51
Daily Transaction Registers (DTRs)	IV/52
Active Judgement Files	IV/53
Inactive Judgement Files	IV/53
Satisfied Judgement Files	IV/53
Special Procedures Function Case Files	IV/54
Installment Agreement Accounts List	IV/55
Employment Tax Examination Case Information	IV/56
IRC 6020(b) Assessment Case Files	IV/57
Distribution Ledger	IV/58
Certificates of Deposits	IV/59
Vouchers and Schedules of Payments	IV/60
Revenue Reports and Accounting Control Records	IV/61
Tax Transfer Vouchers	IV/62
Certificates of Settlement of Accounts	IV/63
Public Inspection Files of Returns of Organizations or Fiduciaries Exempt From Income Tax	IV/64
Gasoline and Lubricating Oil Bonds	IV/65
Personal Records Obtained from Taxpayer, Address Unknown	IV/66
Applications for Exemption and Registry	IV/67
Certification of Document Files	IV/68
Subpoenas—Closed Record of Service	IV/69
Payment Transcripts from Bankruptcy Trustees	IV/70
Bankruptcy Control Logs	IV/71
Individual Master File (IMF) Index or Directory	IV/72
Business Master File (BMF) Taxpayer Number Directory	IV/73
Alphabetic Index Register (Employer’s Tax)	IV/74
Register of Estimated Income Tax Accounts	IV/75
Alphabetic Index Register (Estimated Tax Declarations)	IV/76
Alphabetical Index Register (Gasoline Tax Refund Claim)	IV/77
Document Locator Number Register	IV/78
Quality Review Machine Printouts	IV/79
Delinquent Investigation/Account Listing Printouts (DIAL)	IV/80
Document Remittance and Assessment Registers	IV/81
Area Office Remittance Register	IV/81
Daily Record of Teller Remittances	IV/82
Armored Car Messenger Receipts	IV/83
Discovered Remittance Lists	IV/84
Statement of Advance of Change-Making Funds	IV/85
Teller’s Error Advice	IV/86
Reports of Deposit	IV/87
Control Records for Receipts for Payment of Taxes	IV/88
Notice of Transfer of Out-of-District Returns	IV/89
Notice of Statute Expiration	IV/90
Examination Request Master File	IV/91
AIMS Table 4.0	IV/92
Inventory Validation Listing	IV/93
Appeals Transmittal Memorandum	IV/94
Lien Release List	V/95
Missing ZIP Code List	V/96
Requested 53 Listing	V/97
Information Transcript for TDA and TDI	V/98
Employee Time Summary	V/99
Telephone Operational Report	V/100
Delinquency Type Time Summary	V/101
Activity Report	V/102
Inventory Report	V/103
Production Report	V/104
Analysis of Balance Changes	V/105
Monthly Call Site Time Report	V/106
Security Sign-on Audit Trail Report	V/107
Security Maintenance Report	V/108
Password Expiration Report	V/109
Telephone Number Look-Up List	V/110
Aged Case List	V/111
Employee "TEACH" List	V/112
Function "TEACH" List	V/113
System Status Report (Hourly)	V/114
System Summary Report (Long-Term)	V/115
Assistor Status Report (Hourly)	V/116
Assistor Summary Report (Daily)	V/117
Assistor Summary Report (Long-Term)	V/118
Circuit Status Report (Hourly)	V/119
Circuit Summary Report (Daily)	V/120
Circuit Summary Report (Long-Term)	V/121
Delayed Call Profile Report (Hourly)	V/122
Delayed Call Summary Report (Daily)	V/123
Delayed Call Summary Report (Long-Term)	V/124
Assistor Performance Summary Report (Daily)	V/125
Assistor Profile Report (Long-Term)	V/126
TEACH Root Locked Field Report	V/127
Master Listing of System Users	V/128
Inventory Records and Reports, Missing and Destroyed Media Records	V/129
Mass Storage Media	V/130
Execution Log (Console Controls)	V/131
Batch Report Control Log	V/132
Request for Taxpayer/Employee/Financial (TEF) Data	V/133
Problem Log	V/134

Exhibit 1.15.28-4 (09-30-1998)
Forms Listing

Records Control Schedule for Collection

Form No.	Description	Item No.
2751–AD	100 Percent Penalty—Offer of Agreement to Assessment and Collection and Offer of Acceptance of Overassessment	41
2859	Request for Quick or Prompt Assessment	41
2860	Document Transmittal and Bill	24
2866	Certificate of Official Record	36
2876	Request for VA Insurance Policy Dividend Information	41
3031	Report of Investigation of Transferee Liability
(Duplicate)		19; 25
(Triplicate)		41
3033	Investigation of Request for Certificate of Discharge Subordination	44
3040	Authorization to Apply Offer in Compromise Deposit to Liability	50
3050	Certification of Lack of Record	23
3185	Transfer of Return (Transfer of Administrative File)	26
3198	Special Handling Notice	41
3210	Document Transmittal	26
3212	Referral Report of Potential Fraud Cases	41
3241	Request for Information (To Locate Individual)	23; 41
3242	Request for Information from Employer (To Locate Individual)	23; 41
3347	Investigation Report of Judgment Debtor	25; 41; 53
3439	Statement of Annual Income (Individual)	50
3440	Adjustments to Statement of Annual Income	50
3449	Referral Report	41
3473	Rejected Document Transmittal	26
3552	Prompt Assessment Billing Assembly
(Part 3)		41
(Part 4)		25
3624	Directories, Indexes and Registers [Machine Stationery, (6 Parts)]	25
	Unclosed TDI List, [Machine Stationery, (6 Parts)]	25
3774	Request for Research	23; 41
3870	Request for Adjustment
(Part 4)		41
3911	Taxpayer Statement Regarding Refund	16; 22
3913	Acknowledgment of Returned Refund Check	41
3915	Processing Notices and Releases of Federal Tax Lien and Other Related Certificates	43
3982	Billing Support for Lien and Certificate Fees	43
3990	Reviewer’s Report	31
3991	Recommendation for Non-Filing of Notice of Federal Tax Lien	41
3999	Statute Expiration Report	90
4159	Payment Tracer Request	25; 41
4174*	Charge-Out Card	25
4180	Report of Interview Held With Persons Relative to Recommendation of 100 Percent Penalty Assessment	41
4183	Recommendation 100 Percent Penalty Assessment
(Original)		41
(Duplicate)		25
4190D	Tax Forms Distribution Program Order Blank and Address Label for Blind TSR’s	23
4196	Collection Quarterly Report of Offer in Compromise Activity	33
4208	Case Index Card—Special Procedures Section	39
(Part 1)
4219(Duplicate)	Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes	25
4287	Record of Discovered Remittance	84
4338	Information or Certified Transcript Request	41
4376	Redemption Investigation	44
4425	Public Sale Bid Tabulation	47
4443	Summons Referral	47
4477	Civil Suit Recommendation	38; 53
4478	Civil Suit Checklist	38
4479	Lien and Claimant Data—Civil Suit	38
4480	Property Description—Civil Suit	38
4488	Revenue Officer Report for the Special Procedures Staff of Potential Proof of Claim Processing	41
4490	Proof of Claim for Internal Revenue Taxes	41
4506	Request for Copy of Tax Return	24
4523	Record of 100 Percent Penalty Assessment	41
4585	Seizure and Sale Worksheet	46
4598	Forms W–2, W–2P or 1099 Not Received or Incorrect	23
4652	Assault or Threat of Assault Report	27
4793	Request for Offset Government Contract	41
4872	District Office (Non-ACS) Activity Report	10
4872–B	Collection Daily Time Utilization Report	10
4906	100 Percent ASED Notice	41
4907	Taxpayer Delinquent Account	41
5013	100 Percent Penalty File Transmittal	41
5169*	Acknowledgment of Documents Received in IRS Office	25; 26
5188	Analysis of Revenue Officer Case Assignments	31
5188–A	Revenue Officer Inventory Analysis	31
5260	Quick Notes	23
5345	Examination Request Master File	91
5402	Appeals Transmittal Memorandum and Supporting Statement	94
5450–C	ACS Daily Time Report	32
5488	Returns Compliance Record	41
5492	Reviewer’s Report	31
5580	Penalty Appeal Record	54
5604	Action Sheet [Section 6020(b)]	57
5792 (Part 3)	Request for IDRS Generated Refund (IGR)	41
5919	Teller’s Error Advice	41
5942	Reviewer’s Report—Special Procedures function	31
5942–C		31
6113	Refund Litigation Request	38
6123	Verification of Fiduciary’s Federal Tax Deposit	41
6313	Collateral Agreement Payment Record	50
6314	Deferred Payment Offer, Payment Record (to be attached to Form 2515)	50
6338	Proof of Claim for Internal Revenue	41
6338–A	Revenue Taxes (Bankruptcy Code Cases)	41
6338–A(C)	Request for Payment of Internal Revenue Taxes	41
6338–C		41
6637	Collection Summons (Collection Information Statement)	41
6638	Collection Summons (INcome Tax Return)	41
6639	Collection Summons (Financial Records)	41
6668	TECS Entry Request	41
6670	Seizure Disposition Report	10
6854	Inventory Control Form 809	25
7249 E	Abstract and Statement	50
7249 F	Abstract and Statement	50
7249 M*	Abstract and Statement	50
7251–A	Accepted Offers in Compromise	50
8176*	Request for Information About Tax Return [(CP 515, CP 516, CP 517, CP 518, CP 540, and CP 541 (BWH Return Delinquency Notice)]	41
8191	Collection Quality Review Work Checksheet	31
8194	Statistical Sampling Tally Sheet	31
8195	CQR Transmittal Slip (SCCB)	25
8196*	CQR Transmittal Slip (CSf)	25
8213	Recommendation to Delay the Decision on 100 Percent Penalty Determination	41
8214	Returns Compliance Program Report	10
8258	Notice of Insufficient Funds Penalty	41
8265(C)	FTD Alert Notice	41
8272	Request for a Return	41
8278	Computation and Assessment of Miscellaneous Penalties	41
8333	Special Compliance Officer Checksheet (Employment Taxes)	56
8420*	ACS Telephone Data Feeder Report	10(a)(4)
8519	Notice of Levy	43
8546	Claim for Reimbursement of Bank Charges Incurred Due to Erroneous Service or Misplaced Levy	41
8551	Certification of Transfer or Destruction of Receipts for Payment of Taxes	88
8602	ACS IN-call Circuitry Review Worksheet	107
8603	ACS Out-Call Circuitry Review Worksheet	107
8672	Trends and Patterns Report	31

* This form is now obsolete.

Record 21	Record of Seizure and Sale of Real Estate	46
53	Report of Currently Not Collectible Taxes	41
433–D	Installment Agreement	41
433–F	Collection Information Statement	41
433–G	Direct Debit Installment Agreement	41
656	Offer in Compromise	50
668–A(C)	Notice of Levy	43
668–B	Levy	43
668–C	Final Demand	43
668–D	Release of Levy	43
668–E	Release of Levy	43
668–F	Notice of Federal Tax Lien Under Internal Revenue Laws	43
668–H	Notice of Federal Tax Lien Under Internal Revenue Laws	43
668–J	Notice of Federal Tax Lien Under Internal Revenue Laws	43
668–W	Notice of Levy on Wages, Salary and Other Income	43
668–W(C)	Notice of Levy on Wages, Salary and Other Income	43
669–A	Certificate of Discharge of Property From Federal Tax Lien	43
669–B
669–C
669–D	Certificate of Subordination of Federal Tax Lien	43
669–E
669–F
783	Remittance Register (Triplicate copy)	81
784	Recapitulation of Remittances (Copy)	81
795	Daily Report of Collection Activity	31
809	Receipt for Payment of Taxes	42
870	Waiver of Restriction on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment	48
895	Notice of Statute Expiration	90
900	Tax Collection Waiver
(Part 1)		48
(Part 3)		48
Letter 903 (DO)	Trust Fund Compliance Letter	40
1041–A (Public Inspection Copy)	United States Information Return on Trust Accumulation of Charitable Amounts	64
Letter 1085 (DO) (C)	30-Day Letter Proposed 6020(b) Assessment	57
1117	Income Tax Surety Bond	43
1271	Rejection or Withdrawal Memorandum	50
1902(B)	Report of Individual Income Tax Examination Changes	16
1963	Collection Register	81
1976	Assignment Slip	24
2117–A*	Depositary Penalty Computation (Deposits after 12–31–69)	41
2159	Payroll Deduction Agreement	41
2209	Courtesy Investigation
(Part 1)		41
(Part 3)		41
2209–A	Status Report	41
2221	Schedule of Collections, Courtesy Deposit for Regional Office	87
2222	Sealed Bid for Purchase of Seized Property	47
2223	Request for Address of Military Personnel	23
2236	Deposit Fund Record Miscellaneous Deposit Fund	87
2261	Collateral Agreement—Future Income Individual	50
2261–A	Collateral Agreement—Future Income Corporation	50
2261–B	Collateral Agreement—Adjusted Basis of Specific Assets	50
2261–C	Collateral Agreement—Waiver of Net Operating Losses—Capital Losses Unused Investment Credit	50
2261–D	Collateral Agreement—Delinquency Penalty Offers—Income Tax	50
2264	Request for Social Security Account Information	23
2270	Notice to Exhibit Books and Records	41
2276	Collateral Deposit Record
(Part 2)		41
(Part 4)		41
(Part 3)	Request for and Release of Collateral	41
2345	Batch Transmittal	24
2373	Statement of Internal Revenue Taxes Due as an Expense of Administration of an Estate	47
2433	Notice of Seizure	47
2434	Notice of Public Auction Sale	47
2434–A	Notice of Sealed Bid Sale	47
2434–B	Notices of Encumbrances Against or Interest in Property Offered for Sale	46
2435	Certificate of Sale of Seized Property	47
2436	Seized Property Sale Report	47
2481	Notice to Make Special Deposits of Taxes (Section 7512 of the Internal Revenue Code)	25
2482	Record of Trust Fund Compliance Program Case (Section 7512 Case)	25
2515	Record of Offer in Compromise	50
2552	Data Required for Proof of Claim Case
(Part 1)		41
(Part 2)		41
(Part 3)		41
(Part 4)		39
2593	Sealed Bid for Purchase of Property Acquired by the United States	47
2593–A	Sealed Bid for Purchase of Property Redeemed by the United States	47
2644	Recommendation for Jeopardy/Termination Assessment	41
2645	List of Property Belonging to Taxpayer	41
2650	TDA/TDI Transfer	6; 41
2674	Report of Trust Fund Tax Violations	40
2679	Teller’s Daily Balance and Reconciliation	82
2700*	Offer in Compromise Checksheet	50
2747	Investigation History	41
2749	Request for 100 Percent Penalty Assessment	41
2750	Waiver Extending Statutory Period for Assessment of 100 Percent Penalty
Part 1		48
Part 3		41
2751	Proposed Assessment of 100 Percent Penalty	41

More Internal Revenue Manual

Part 1. Organization, Finance and Management

Chapter 15. Records and Information Management

Section 28. Records Control Schedule for Collection

1.15.28 Records Control Schedule for Collection

1.15.28.1 (11-01-2002)Description and Authorities

Exhibit 1.15.28-1 (08-01-2004) Records Control Schedule for Collection

Exhibit 1.15.28-2 (09-30-1998) Alphabetical Listing

Exhibit 1.15.28-3 (09-30-1998) Numerical Cross-Index

Exhibit 1.15.28-4 (09-30-1998) Forms Listing

1.15.28.1 (11-01-2002)
Description and Authorities

Exhibit 1.15.28-1 (08-01-2004)
Records Control Schedule for Collection

Exhibit 1.15.28-2 (09-30-1998)
Alphabetical Listing

Exhibit 1.15.28-3 (09-30-1998)
Numerical Cross-Index

Exhibit 1.15.28-4 (09-30-1998)
Forms Listing