- 1.15.31.1 Description and Authorities
- Exhibit 1.15.31-1 Records Control Schedule for Field Customer Service Offices
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The records covered by these schedules are created and maintained by Customer Service functions in the field [formerly offices of the Assistant Regional Commissioner (Taxpayer Service and Returns Processing)].
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The records disposition authorizations are based upon administrative determinations of the Internal Revenue Service and disposal authority granted by the Archivist of the United States, dated October 19, 1976, November 17, 1983, and December 5, 1985.
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See Exhibit 1.15.31 –1 for the Records Control Schedule for Customer Service field functions. The Records Control Schedule for the Executive Officer for Customer Service will be added once it is approved by NARA.
| Item No. |
Description of records and disposition authorization |
|---|---|
| 1. | Administrative File. Memorandums,
teletypes, letters, requisitions, etc. (not covered elsewhere in this Schedule)
pertaining to the administrative, housekeeping, or facilitative operations
of this office. (1)DESTROY after 2 years. |
| 2. | Delegations of Authority Files.
Record copies documenting the delegations of authority to an individual
or office in accordance with prescribed regulations and not included in the
Internal Management Document System. (These records are of a limited nature
as opposed to delegation of authority records on a continuing basis which
are a part of the Internal Management Document System.) (1) DESTROY 1 year after close of the year in which delegation of authority was terminated. |
| 3. | Minutes of Summaries of Conferences
and Meetings. Documentation of minutes or summaries of conferences
and meetings, including information on decisions reached and actions taken,
or to be taken. (1) Record Copy. (a) DESTROY 2 years after the end of the year. (2) All Other Copies. (a) DESTROY when no longer needed but no later than 1 year after the end of the year. |
| 4. | General Correspondence Files.
Correspondence and related documents (not covered elsewhere in this
Schedule) pertaining to: program and internal management activities of the
regional office, service center and district offices, involving allocation
of resources, organization, procedures, rulings and decisions of a general
nature and not involving the tax liability of a specific taxpayer nor made
a part of a specific tax case; returns processing; data processing; revenue
accounting operations; and other related correspondence. (Excludes records
documenting significant procedural matters, consolidations or reorganizations
of major activities, or other records determined to have historical or precedence
reference value, which shall be retained.) (1) DESTROY after 3 years. |
| 5. | Pilot ADP Activity Planning
and Operation Files. Record copies of statistics, charts, graphs, reports
and correspondence with the National Office and service center of pilot ADP
activities. These records are unique in that they provide an official documentation
of the many facets of the establishment and enhancement of the IRS Data Processing
System. (1)DESTROY after 30 years. (2) Retire to Federal Records Center after 5 years or when no longer needed in current operations, whichever is earlier. |
| 6. | Consolidation and Reorganization
Reference Files. Record copies of correspondence and related documents
pertaining to: consolidations or reorganization of Accounts, Collection and
Taxpayer Service major activities; significant procedural matters; and other
records determined to have precedence reference value. (1) DESTROY 3 years after case is closed. (2) Retire to Federal Records Center after 5 years or when no longer needed in current operations, whichever is earlier. |
| 7. | Taxpayer Case Files. Correspondence,
forms and other papers involving taxpayer complaints and relating to the tax
liability of a specific taxpayer. (1) DESTROY 3 years after case is closed. |
| 8. | Routine Correspondence. Correspondence
with the public, Congress and government activities pertaining to inquiries,
complaints or requests for general information on tax matters, which is not
made a part of the taxpayer case file and which is not covered elsewhere in
this Schedule. (1) DESTROY after 2 years. |
| 9. | Narrative and Statistical Reports.
Reports covering workload, progress, program activity operations,
and other data (not covered elsewhere in this Schedule) prepared in accordance
with reporting requirements. (1) Record Copy. (a) DESTROY 2 years after close of the reporting period. (2) All Other Copies. (a) DESTROY when no longer needed in current operations but not later than 2 years. |
| 10. | Narrative Reports Prepared For
Management Use By National Office, Regional Office, District Offices, Service
Centers, and Regional Inspector. (1) Office Evaluation and Management Review Reports covering evaluation of program activities, progress of operations, as well as conformance to or variations from existing procedures and regulations; including the regional office quality review of district office Taxpayer Service telephone, walk-in and correspondence activities. (a) Record Copy. DESTROY 3 years after close of the reporting year. (b) All Other Copies. DESTROY when no longer needed in current operations or after 2 years, whichever is earlier. (2) Embedded Quality Review System (EQRS) (Job No. N1-58-06-8) The EQRS is used by managers to capture evaluative data obtained from monitoring taxpayer phone calls, reviewing paper cases, and face-to-face contacts. Reports can be generated for planning and training purposes and also for evaluative purposes. Managers use the system to track employee performance and training needs. This component will be scheduled as an item in 1.15.31, Records Control Schedule for Customer Service. a.Inputs: Includes all source documentation (Data Collection Instruments, transcripts, and/or notes, etc.) relating to reviews of contact performance by employees which is used to input data into EQRS. Delete/Destroy three years after close of reporting year. b. Outputs: 1). Reports printed from EQRS. Destroy when superseded or no longer needed. 2). Employee Specific Evaluative Data. Following feedback meeting(s) transfer to Supervisor's Employee Performance File and destroy all other non-record copies. Schedule with RCS 38 (1.15.38) Item 18. REVIEW annually. DESTROY superseded or obsolete documents. DESTROY file relating to an employee within 1 year after separation or transfer. c.EQRS Master Data Files: One database record created for each customer contact. Delete/Destroy three years after close of reporting year. d.System Documentation: Codebooks, record layout, data dictionary, User Guide, Master Attribute Job Aids and other relevant documentation. Delete/Destroy when superseded or obsolete. |
| 11. | Annual Work Plan—Work
Planning and Control System. Record copies of fiscal year work plans
recording projected workloads, program objectives and staffpower needs of
service center and district office activities. (1) DESTROY 2 years after close of the year covered. |
| 12. | Semi-Annual or Periodic Work
Schedules—Work Planning and Control System. Record copies of
work schedules which reflect projected daily, weekly or monthly workloads
and staffpower needs of service center and district office activities. (1) DESTROY 6 months after completion of the period covered. |
| 13. | Performance Reports—Work
Planning and Control System. Record copies of machine generated or
manually prepared reports prepared in accordance with reporting requirements,
which reflect actual workload accomplishments and staffpower usage in service
center or district offices. (1) DESTROY 2 years after close of work schedule period covered by the report. |
| 14. | System Change Requests and Supporting
Documents. (1) DESTROY 2 years after close of the year in which approved or rejected. |
| 15. | Internal Control Files. Card
files, tickler files, and other types of files developed to control work assignments
and work flow, and to record action taken. (1) DESTROY 1 year after the close of the year for which the record applies. |
| 16. | Reference Files. Extra
copies of internal management documents, correspondence and reports, reference
copies of computer-produced reports, or other materials retained solely for
convenience of reference. (1) DESTROY when obsolete or superseded; or when no longer needed in current operations, whichever is earlier. |
| 17. | General Assistance Program Determination
(Form 6177). (Job No. NC1–58–85–14, Item 2) (1) Destroy 15 years after the initial approval of the credit. |
| 18. | Walk-In Contact Card (Form 6148).
(Job Nos. NC1–58–83–6, Item 21, and NC1–58–83–6,
Item 22) (1) Cards processed during the filing period January through April. (a) Destroy 2 months after the filing period. (2) Cards processed during the non-filing period. (a) Destroy 1 month after the processing month. |
| 19. | Taxpayer Inquiry Referral. (Job
No. NC1–58–83–6, Item 22) Documents used to record and control taxpayer inquiries. (1) Destroy 60 days after inquiry is resolved or transferred for resolution. |
| 20. | 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 that reflect inventories of assigned work, production reports and time reports, the original of which are submitted to the district office or National Office. (1) Record Copy. (a) Destroy 2 years after end of the year. (2) All other copies. (a) Destroy when no longer needed in current operations but no later than 1 year after end of the year, whichever occurs first. |
| 21. | VITA Assistance Worksheet (Form
6522). (Job No. NC–58–85–14, Item 1) This form is used by volunteers of the Income Tax Assistance Program (VITA) to record the type of assistance given to taxpayers. (1) Destroy 3 months after April 15 of each year. |
| 22. | Taxpayer Service Resource Management
System (RMIS). Listings and Printouts. (1) Destroy 2 years after the processing year, or when no longer needed in current operations, whichever is earlier. |
| 23. | Taxpayer Service Quality Review
Record (Form 5493). (1) Destroy 1 year after current processing year, or when no longer needed in current operations, whichever is earlier. |
| 24. | IRS TAXPAYER ASSISTANCE RECORDED QUALITY
CONTROL RECORDS (SUBJECT TO PRIVACY ACT OF 1974, 5 U.S.C. 552a) These records are created and maintained for use by managers and reviewers in the Taxpayer Assistance Centers (TAC), Field Sites, and Call Sites. Random recordings of taxpayer/customer service interface are used to measure and assess customer assistance. Records include audio digital recordings of conversations between IRS assistors and taxpayers who visit a Taxpayer Assistance Center (TAC), and the screen capture images of computer sites used to provide assistance. The records are used to improve the quality of IRS responses to taxpayers. Records are identified by unique identifier of the IRS employee involved in the conversation. Data Collection Instrument (DCI) and related employee performance records. DCI form used to document recorded assistance and transcribe pertinent facts of events. The DCI is used to discuss the call or visit and provide feedback to the employee involved in the assistance. Synopsized transcriptions of audio recordings and visual screenshots (or digital video images of screens) of computer enabled assistance are shared with the employee in feedback meeting(s) with managers. Employees can either accept, or rebut, some or all of the transcription of the recorded assistance. Rebuttal(s) submitted is collected as a follow-up to the feedback and is included as a related record. These records are scheduled in GRS 1, Item 18 (IRM 1.15.38, Item 18). A.Accounts Management: Audio Digital Recordings and Screen Capture (including digital video screen) Images – Evaluative Review - Employee accepted All audio digital recordings and video screen images that have had a data collection instrument (DCI) prepared that have not been rebutted during formal feedback meetings with employee and supervising management. DESTROYwithin 18 months following all feedback meeting(s) with employee. RETAIN DCI for 4 years as required under GRS 1, Item 23. GRS 1, Item 23(5) (1.15.38, Item 23-5)] Note:Field Assistance TAC Sites destroy records at different intervals within 18 month period when records are no longer required to support administrative purposes, DCI will be retained in accordance with GRS 1, Item 23 (1.15.38, Item 23-5). B.Accounts Management: Audio Digital Recordings and Screen Capture (including digital video screen) Images – Evaluative Review - Employee Rebutted Original audio digital recording video screen images that have been rebutted during formal feedback meetings with employee and supervising management. Following feedback meeting(s) and receipt of a formal rebuttal transfer to Supervisor's Employee Performance File maintain recordings in the system for as long as necessary and in accordance with [NARA Job No.GRS 1, Item 23 (1.15.38, Item 23-5)]. REVIEW annually. DESTROY audio and video recordings when no longer needed for the evaluative process. C. Audio Digital Recordings and Screen Capture (including digital video screen) images – Non-Evaluative (excluding Centralized Quality) Original audio digital recording and video screen images that have been used for non- evaluative review and documentation. DESTROY within 18 months when no longer need to evaluative or documentation purposes. (Job No. N1-58-06-7) Note:Field Assistance TAC Sites destroy records at different intervals within 18 month period when records are no longer required to support administrative purposes. D. Audio Digital Recordings and Screen Capture (including digital video screen) images – Non- Evaluative – Centralized QualityOriginal audio digital recording and video screen images that have been used for product or non-evaluative review by Centralized Quality. DESTROY within 4 months following all evaluative and product related feedback. (Job No. N1-58-06-7) |