1.15.30  Records Control Schedule for Criminal Investigation

1.15.30.1  (01-01-2003)
Description and Authorities

  1. The records covered by this schedule are created and/or accumulated in the Criminal Investigation function in the Office of the Assistant Regional Commissioners (Criminal Investigation), the Criminal Investigation function in all district offices, and offices reporting to district offices. These records pertain to the criminal investigation program of the Service which includes the investigation of alleged criminal violations of tax laws (except alcohol, tobacco, and certain firearms tax cases), and any other special investigations as directed by the Commissioner.

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

    1. Administrative records pertaining to the overall administration and operation of Criminal Investigation activities;

    2. Criminal Investigation program records pertaining to the investigation of violations of tax laws, and related matters.

  3. The records described in Item 15, Investigative files, are frozen; therefore, disposal is not authorized at this time.

  4. The records disposition authorization in this schedule are based upon administrative determinations of the Internal Revenue Service; Congressional authority contained in House Reports 443 (86th Congress, 1st Session), 1895 (88th Congress, 2nd Session), 1420 (89th Congress, 2nd Session); and disposal authorities dated July 27, 1973, March 21, 1975, and April 11, 1979.

  5. See Exhibit 1.15.30–1 for records control schedule and Exhibit 1.15.30 –2 for a forms listing.

Exhibit 1.15.30-1  (09-30-1998)
Records Control Schedule for Criminal Investigation

Item No. Description of Records and Disposition authorization
ADMINISTRATIVE RECORDS
 1. Correspondence Files (excluding records covered by Items 2 below). Memoranda, teletypes, etc., pertaining to the administrative, housekeeping, or facilitative functions relating to the over-all administration and operation of an individual office.
  (1)  Destroy after 1 year.
 2. General Correspondence Files. Correspondence (not covered elsewhere in this Schedule) with the National Office, regional offices, district offices, or subordinate field offices concerning program activities involving policy, procedures, decisions, etc., not made a part of a specific case.
  (1) Regional office.
   (a)  Destroy after 3 years.
  (2) District offices.
   (a)  Destroy after 2 years.
 3. Reports. Copies of recurring narrative, statistical, progress and production reports, the originals of which are submitted to higher level offices.
  (1) Regional office.
   (a)  Destroy after 3 years.
  (2) District offices.
   (a)  Destroy after 2 years.
 4. Internal Control Records. Forms and other records (not covered elsewhere in this Schedule) developed to control internal operations. Included are special agents’ sign-out registers, transmittals of informants’ communications, and stenographers’ notebooks (but NOT those included in investigative files).
  (1)  Destroy after 1 year or when no longer needed in current operations, whichever is earlier.
 5. Issuance File. Copies of internal management documents, i.e., IR-Manual material, etc., issued by the National Office, regional offices, and the office of the District Director, and are retained solely for reference purposes.
  (1)  Destroy when obsolete or superseded.
 6. Criminal Investigation Career Program. Questionnaires submitted by Criminal Investigation technical personnel and ratings made by management officials to carry out the career program.
  (1)  Destroy after 2 years or when no longer needed for use in the career program, whichever is earlier.
 7. Case Analysis Reports. Reports submitted by supervisory officials for use by Criminal Investigation managers in workload measurement and financial planning.
  (1)  Destroy after 2 years.
Item No. Description of Records and Disposition authorization
 8. Documents of Cashiers for Investigative Purposes. Imprest fund records consisting of cashiers’ documents supporting confidential expenditures for investigative purposes. They are maintained in regional offices by a Criminal Investigation Regional Analyst and in district offices by the Chief.
  (1) Records created prior to Fiscal Year 1976 (July 1, 1976):
   (a)  Destroy 10 years, 3 months, after period covered by account.
  (2) Records created after Fiscal Year 1975 (June 30, 1975):
   (a)  Destroy 6 years, 3 months, after period covered by account.
 9. Internal Audit Reports (regional and district offices). Internal Audit Reports and related workpapers and correspondence, including reports on surveys, special studies, and investigations conducted jointly with other organizations.
  (1) Record Copy
   (a)  Destroy 3 years after date of report.
  (2) All Other Copies
   (a)  Destroy after 3 years or when no longer needed in current operations, whichever is earlier.
10. Travelers Vouchers. Memorandum copies (SF 1012A or equivalent) of travel vouchers prepared by Criminal Investigation personnel incurring reimbursable expenses. Copies are filed in originating offices for administrative control purposes.
  (1)  Destroy after 1 year.
11. Special Investigative Equipment Custody and Control Records. Forms 1930, Custody Receipt for Government Property, or equivalent and related documents used to identify and record facts about the issuance of special investigative equipment, including the date it was issued to a Criminal Investigator and the date it was returned. Records of this equipment (i.e., equipment that can be used in the surreptitious interception of communications) are maintained in regional and district offices where the equipment is stored.
  (1)  Destroy after 3 years.
12. Inventory of Special and Accountable Investigative Equipment. Lists containing item-by-item identifications and counts of all investigative equipment, including that mentioned in Item 11. The inventories are maintained where the equipment is stored.
  (1)  Destroy after 6 years.
Item No. Description of Records and Disposition authorization
   
13. Transmittal, Receipt and Control Records. Correspondence, teletype, transmittal letters, reports, and transmittal receipt and control documents, etc., (not covered elsewhere in this Schedule) pertaining to receiving, controlling and transmitting tax returns, taxpayer account registers, and related documents.
  (1)  Destroy 1 year after end of processing year.
  (NOTE: Item 14 reserved for future additions to the Administrative Records portion of this Schedule.)
Criminal Investigation Program Records
15. Investigative Files. Prosecution, non-prosecution and discontinued investigations (including withdrawal reports) together with related exhibits, workpapers, forms, correspondence and relative data that pertains to actual or alleged income and other tax evasions, wagering, coin-operated gaming devices, occupational and excise taxes, electronic surveillance recordings, memorandum, notes, etc., whether conducted by the IRS or received by the IRS from other sources, and other Actions investigated by the Criminal Investigation Division independently or jointly with other components of the Service.
  (1) Regional office.
   (a)  Disposal not authorized.
  (2) District offices.
   (a)  Disposal not authorized.
   (b)  Retire to Federal Records Center 2 years after case is closed.
  (Note: If the Chief sees an impending need for the case file to effect civil settlement, or if the case is of significant interest, the file may be retained and returned to the Federal Records Center when no longer needed.)
16. (Reserved)
17. (Reserved)
18. Information Gathering Activities (Including Projects).
  (1) Criminal Investigation data collected from various sources which relates to approved information gathering regarding specific individuals, entities and projects.
Item No. Description of Records and Disposition authorization
   (NOTE: Tax related information gathered will be removed and associated with the taxpayer’s case file when a case is assigned (See Item 15), or removed and associated with the file when an information item is prepared (See Record Control Schedule 206). All other tax related information will be removed from the system and destroyed.
   (a) Disposal not authorized by this Schedule.
  (2)  Administrative Files consisting of authorizations, reviews, Forms 6271 and 6272.
   (a) Disposal not authorized by this Schedule.
19. Collateral Investigation Reports. Copies of reports and related material, including workpapers of investigations made at the request of another district or Criminal Investigation office.
  (NOTE: Establish a new file each year.)
  (1)  Destroy 1 year after closing.
20. Daily Diaries. Maintained by technical personnel for recording their official activities, including details of travel and expense.
  (1)  Destroy after 10 years.
  (2)  Retire to Federal Records Center when 4 years old.
21. Agents’ Work Papers. Work papers assembled by special agents in the course of conducting investigations, which are ordinarily summarized or duplicated in the case files. These work papers do not include net worth of similar pertinent financial statements and other documents material to the case. Such records are found in the case file rather than among work papers. Collateral investigation work papers are covered in Item 19.
  (1)  Destroy when related case is retired to Federal Records Center.
22. (Reserved)
23. Master Alphabetical Index (regional and district offices). A master index to numbered investigations, information items, and collateral investigations. The computer listings may show names of individuals or groups concerned, case number, nature of allegation, and various other related data.
Item No. Description of Records and Disposition authorization
  (1)  Destroy when following month’s computer listings are received.
24. (Reserved)
25. Criminal Investigation Case Management and Time Reporting System. Includes weekly reports produced by the service centers, monthly and quarterly reports and yearly tables produced by the Data Center.
  (1) Weekly Reports
   (a)  Destroy when the following weeks’s report is received, or no later than when monthly report is received and verified.
  (2) Monthly Reports
   (a)  Destroy when the following month’s report is received, or no later than when quarterly report is received and verified.
  (2) Quarterly Reports
   (a)  Destroy when the following quarter’s report is received, or no later than 3 years after the quarter.
  (4) Yearly Tables
   (a)  Destroy when 3 years old.
Item No. Description of Records and Disposition authorization
   
26. Informant Files. Criminal Investigation files for controlled and restricted source informants. The file may consist of such items as informant number; code name, if appropriate; the subject matter of information received; the disposition of the specific record of information received; the disposition of the information and the contacting agent.
  (NOTE: If the determination of the Chief, Criminal Investigation, circumstances warrant, the district may maintain the above files for longer periods.)
  (1) Non-paid controlled informant files and restricted source informant files.
   (a) Disposal not authorized by this Schedule.
  (2) Paid controlled informant files.
   (a) Disposal not authorized by this Schedule.

Exhibit 1.15.30-2  (09-30-1998)
Forms Listing

Form No. Description RCS Item No.
 11B Special Tax Return (Coin Operated Amusement and Gaming Device) 4
 11C Special Tax Return and Application for Registery-Wagering 4
 23C Assessment Certificate 15
 141–A Special Moneys Report 15
 181 Inventory Record of Seized Vessel, Vehicle of Aircraft 15
 226–A Appraisement List 15
 433 Statement of Financial Condition and Other Information 15
 668–A Notice of Levy 15
*724 Cash Status of Individual 15
 795 Daily Report of Collection Activity 15
 857 Public Record Information 15
*860A Summons 15
*899 Request for Transcript of Account 15
 SF 1012 and A Travel Voucher and Memorandum Copy 10
 SF 1034 Public Voucher for Purchase and Service Other than Personnel 15
*1064–M Affidavit 15
 SF 1165 Receipt for Cash 15
 1327 Report of Legal Action 15
 1327–A Arrest Report 15
*1351 Special Enforcement Control Record 15
*1351–A Racketeer Identification 4
 1587 Record of Seized Vehicles, Vessels and Aircraft 11
*1747 Request for Case Number 15
 1799 Regional, Service Center and District Work Sheet 3
 1930 Custody Receipt for Government Property 11
 1931 Transfer/Receipt of Personal Property 11
 1933 Report of Survey 11
*1993 Intelligence Monthly Production Report 3
  Intelligence Monthly Operations Report 3
  District Monthly Operations Report 3
 2011 Intelligence Quarterly Operations Report 3
 2039 and 2039–A Summons 15
*2126 Request for Tax Return Information 15
 2192 Memorandum of Post Review of Nonprosecution Case 4
 2264 Request for Social Security Account Information 15
 2311 and 2311–A Affidavit 15
 2481 Notice to Make Special Deposits of Taxes 15
*2491 Data on Technical Personnel 4
*2536 Racketeer Action Report 15
 2644 Recommendation for Jeopardy Assessment 15
 2645 List of Property Belonging to Taxpayer 15
*2653 Acknowledgement to Informants 15
 2674 Report of Trust Fund Tax Violations 15
 2725 Document Receipt 15
 2797 Referral Report for Potential Fraud Cases (Audit) 15
*2803 Special Agent Evaluation 6
*3146 Special Agent Progress Report on Organized Crime Investigations 15
 3177 Notice of Action For Entry on Master File 15
*3203 Affidavit (Wagering Occupational) 15
*3203A Affidavit (Wagering Excise) 15
 3204 Alert Notice 15
 3212 Referral Report of Potential Fraud Cases (Collection) 15
 3367 Report of Destruction 15
*3386 Special Inventory of Seized Property 15
* Obsolete Form  
Form No. Description RCS Item No.
     
 3389 Seized Property Notice and Identification Tag 15
 3429 Firearms Training Program Progress Record 3
*3462 Subject Abstract Record 15
 3552 Prompt Billing Assembly 15
 3558 Technical Coordination Report 2
 3569 Special Agent Skills Inventory 4
*3594 Request for Approval of OCD Assignment 15
 3714 Case Analysis—General and CD 7
 3714–A Case Analysis—Wagering 7
*3715 Case Analysis Summary and Assignment Pattern 7
 3861 Performance Evaluation 6
 3942 Final Report of Investigation 15
 3942–A Case Record 15
 3949 Criminal Investigation Information Items 15
*3949(WS) Intelligence Information Item Worksheet 15
*3989 Intelligence—News Clipping 2, 15, 18
 3999 Barred Deficiencies 15
 4008 Seized Property Report 15
 4017 Maintenance Log 11
 4092 Request for File Search 15
 4107 Alcohol and Tobacco Tax Division Information Report 15
 4127 Memorandum of Wager/Payoff 15
 4135 Intelligence Investigation Control Notice 15
 4176 Waiver of Right to Remain Silent and of Right to Advice of Counsel 15
 4145 Evaluation of Managerial Potential 6
 4303 Transcript of Account 15
 4321 Evaluation of Supervisory Potential 6
 4331 Document Transmittal Intelligency Investigative Control 15
 4338 Information or Certified Transcript Request 15
*4339 Requests for Certified Transcript of Account 15
 4340 Certificate of Assessments and Payments 15
 4341 Sensitive Case Report 3, 15
 4341–A Sensitive Case Report Continuation Sheet 3, 15
 4342 Sensitive Case Report Transmittal Letter 3, 15
*4365 Criminal Investigation Division Chronological Worksheet 15
 4505 Reopening Memorandum 15
*4530 Criminal Investigation Career Program National Register Availability Questionnaire 6
 4579 Management Careers Program Questionnaire 6
 4701 Student Trainee Time Allocation Report 4
 4774 Tax Fraud Investigative Aide Log 6
 4783 Organization Staffing Pattern Monthly Report (Regional) 3
 4920 Criminal Investigation Documents Transmittal Notification and Receipt 4
 4921 Case Reporting Document Shipping Address Label 4
 4930 Criminal Investigation Case/Project Report 4
 5014 Evaluation of Special Agent Performance 6
 5043 Criminal Investigation Activity Report 4
 5085 Summary of Trust Fund Cases 3
 5523 TECS Query Request 13
 5590 Criminal Investigation Information Index 4
 5591 Correction-Deletion Form Criminal Investigation Information Index 4
 M–5789 Criminal Investigation Case Progress Report (Initial) 15
 M–5790 Criminal Investigation Case Progress Report 15
 M–5907 Summary of Tax Practitioner Cases—National 3
* Obsolete Form  
Form No. Description RCS Item No.
 M–5908 Summary of Tax Practitioner Cases—District 3
 M–5909 Summary of Tax Practitioner Cases—Regional 3
 6271 Request/Authorization for Information Gathering Report 18
 6272 Request/Authorization for Individual Information Gathering Assignment 18
*7020 Letter to Taxpayer Regarding Inadequate Records 15
*7021 Letter to Taxpayer Regarding Inadequate Records 15
* Obsolete Form  

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