Part 1. Organization, Finance and Management

Chapter 15. Records and Information Management

Section 33. Records Control Schedule for Legislative Affairs

1.15.33  Records Control Schedule for Legislative Affairs

1.15.33.1  (01-01-2003)
Description and Authorities

  1. This schedule covers records created and accumulated by the Legislative Affairs Division in Headquarters. Legislative Affairs is responsible for planning, developing, directing, and evaluating the Congressional and legislative activities of the Internal Revenue Service. It also provides a wide variety of services related to the development of legislative proposals. These services include:

    1. reviewing, analyzing, and implementing new legislation affecting tax administration and IRS as an employer;

    2. coordinating the preparation of testimony and related background material for Congressional hearings;

    3. monitoring the hearings;

    4. overseeing the Government Accounting Offices (GAO) review process and coordinates replies to GAO draft and final reports;

    5. handling Congressional calls and letters sent to the Headquarters office; and

    6. providing liaison and outreach efforts to Congress and to IRS executives and staff, principally through the Congressional Affairs Program.

  2. The records disposition authorizations in this schedule are based on the administrative determinations of the Internal Revenue Service and disposal authority dated March 5,1998 granted by the Archivist of the United States.

  3. See Exhibit 1.15.33 –1 for the records control schedule.

Exhibit 1.15.33-1  (09-30-1998)
Records Control Schedule for Legislative Affairs

Item No. Description of Records   Authorized Disposition
1. Subject Files.    
  These files include all subject or topics related to the IRS but specific to the Legislative Affairs Branch and Division offices, for example: briefing papers, conferences, current fiscal year hearings, fact sheets, implementation plans, proposals, reports, studies, tax topics, testimonies and updates. (Job No. N1–58–97–6, Item 1)   Permanent.
Transfer to NARA when 10 years old.
2. Commissioner’s/Congressional
Correspondence.		    
  These records include correspondence from Congressional Members, White House and Department of the Treasury referrals to the Commissioner of Internal Revenue. (Job No. N1–58–97–6, Item 2)   Destroy when 10 years old.
3. Congressional Affairs Program and
Conference Records.		    
  These records include planning documents, logistical records, packets of handouts and related material of the Congressional Affairs Program (CAP) Conference. (Job No. N1–58–97–6, Item 3)   Destroy when no longer needed for planning purposes.
4. Congressional Hearings and
Statements Records.		    
  These records include background information prepared by the Legislative Affairs Branch’s Legislative Analysis Officers for IRS hearings, but not always specific to the IRS. Also included are IRS and non-IRS testimonies, press releases, invitational letters from the Committee and relating briefing books, transcripts and statements. (Job No. N1–58–97–6, Item 4)   Permanent.
Cutoff at the end of the Congressional session.
Transfer to NARA when 10 years old.
5. Legislative Announcements.    
  These records consist of Legislative Fact Sheets and Updates distributed to Congressional Offices and IRS Offices to inform the offices of IRS and Legislative activities. (Job No. N1–58–97–6, Item 5)   Cutoff at the end of the Congressional session.

Destroy 5 years after cutoff.
6. General Accounting Office (GAO)
Records.		    
  These records include the following: GAO’s open and closed audits related to the IRS, the GAO Report, audit initiation or request, disclosure access and operations, functional area comments, draft and summary reports, distribution of reports and the IRS’ responses to audit recommendations. (Job No. N1–58–97–6, Item 6)   Cutoff closed cases at the end of the Fiscal Year.
Retire to the Washington National Records Center when 2 years old.
Destroy when 20 years old.
7. Legislative Affairs Congressional
Database.		    
  Database that documents all IRS contacts with members of Congress and Congressional staff. Includes the date of contact, reason for contact, and Congressional and IRS officials involved. (Job No. N1–58–97–6, Item 7)   Destroy or Delete at the end of the Congressional session.
8. Legislative Proposals.    
  Records include memoranda, proposals and reports written by Legislative Affairs staff, related to individual Title 26 Internal Revenue Code sections and non-IRC sections. (Job No. N1–58–97–6, Item 8)

(1) Enacted Proposals.

(2) Proposals that are not enacted. 		  Permanent.
Cutoff files at the end of each Congressional Session
Retire to the Washington National Records Center when 5 years old.
Transfer to NARA when 20 years old.


Permanent.
Cutoff files at the end of each Congressional Session.
Retire to the Washington National Records Center when 10 years old.
Transfer to NARA when 20 years old.
9. Public Laws.    
  These records include enacted legislation beginning with the 91st Congress to the present. Records include slip laws, implementation plans, Congressional reports and hearings, bills as introduced, Congressional Record text. legislative history and miscellaneous documents. (Job. No. N1–58–97–6, Item 9)   Permanent.
Cutoff at the end of each Congressional Session.
Transfer to NARA when 20 years old.

More Internal Revenue Manual