1.15.36  Records Control Schedule for Permanent Records

1.15.36.1  (03-13-2009)
Description

  1. The IRS, working with the National Archives and Records Administration (NARA), has identified numerous series of permanent records. These records document the policies and history of the IRS. Therefore, this schedule was developed to ensure that all employees, especially those within the custodial organizations, are aware of these records that they must be retained according to the authorized disposition for the eventual transfer to NARA. This schedule will be updated as additional permanent records are identified and approved by NARA.

  2. Please note that some of the records listed in this schedule contain taxpayer information subject to the disclosure limitations of section 6103 of the Internal Revenue Code. Section 6103 does not provide for NARA to access these records. Therefore, it is the responsibility of the IRS to ensure that these records are accessioned in sealed boxes. The SF–135, Records Transmittal and Receipt, should also be noted that "Access to these records is restricted to IRS employees only per IRC section 6103."

  3. See Exhibit 1.15.36–1 for the Records Control Schedule for Permanent Records.

  4. Exhibit 1.15.36–2 is the Records Control Schedule of Permanent Records created during the Economic Stabilization Program. These records are no longer accumulating. In connection with those records that are to be retained, transfer instructions will be requested from NARA.

Exhibit 1.15.36-1  (03-13-2009)
Records Control Schedule for Permanent Records

RCS,
Item No.
Custodial
Organization
Description of
Records
Authorized Disposition
RCS/8, 6a Commissioner’s Office Calendars/Schedules (1993 to Present) of the Commissioner or Deputy Commissioner (N1–58-96–4, Item 6a). PERMANENT.
Cut off at the end of the calendar year.
Retire
to Records Center when 5 years old.
Transfer to NARA in 5 year blocks when 10 years old.
RCS/8, 7a, Commissioner’s Office Reading Files (1993 to Present) Copies of correspondence signed by Commissioner or Deputy Commissioner that contain taxpayer information. (N1–58-96–4, Item 7a) PERMANENT.
Cut off annually.
Retire
to Records Center when 5 years old with access restricted by 6103.
Transfer to NARA in 5 year blocks when 10 years old.
RCS/8, 7b Commissioner’s Office Reading Files (1993 to Present) Copies of correspondence signed by Commissioner or Deputy Commissioner that do not contain taxpayer information. (N1–58-96–4, Item 7b) PERMANENT.
Cut off annually.
Retire
to Records Center when 5 years old.
Transfer to NARA in 5 year blocks when 10 years old.
RCS/8,8a (1) Commissioner’s Office Subject Files (1993 to Present) maintained by the Commissioner or Deputy Commissioner that contain taxpayer information. (N1–58–96–4, Item 8a(1)) PERMANENT.
Cut off at the end of the calendar year.
Retire to Records Center when 2 year old with access restricted by 6103.
RCS/8,8a (2) Commissioner’s Office Subject Files (1993 to Present) maintained by the Commissioner or Deputy Commissioner that do not contain taxpayer information. (N1-58-96-4, Item 8a(2)) PERMANENT.
Cut off at the end of the calendar year.
Retire to Records Center when 2 year old with access restricted by 6103.
Transfer to NARA in 5 year blocks when 10 years old.
RCS/8,8b (1) Commissioner’s Office Subject Files (1993 to Present) maintained by the Staff of the Commissioner or Deputy Commissioner and the Office of Public Liaison that contain taxpayer information. (N1-58-96-4, Item 8b(1)) PERMANENT.
Cut off at the end of the calendar year.
RCS/8,8b (2) Commissioner’s Office Subject Files (1993 to Present) maintained by the Staff of the Commissioner or Deputy Commissioner and the Office of Public Liaison that do not contain taxpayer information. (N1-58-96-4, Item 8b(2)) PERMANENT.
Cut off at the end of the calendar year.
Retire to Records Center when 2 year old
Transfer to NARA in 5 year blocks when 10 years old.
RCS/8, 9a Commissioner’s Office Speech Files (1993 to Present) Copies of speeches delivered by the Commissioner or the Deputy Commissioner. (N1–58–96–4, Item 9a) PERMANENT.
Retire to Records Center when 5 years old.
Transfer to NARA in 5 year blocks when 10 years old.
RCS/8, 11a Commissioner’s Office Executive Conferences and Meetings (1990 to Present)
(N1–58–96–4, Item 11a).
PERMANENT.
Cut off
at the end of the calendar year.
Retire to Records Center when 5 years old.
Transfer to NARA in 5 year blocks when 10 years old.
RCS/8, 12 Commissioner’s Office Presidential and Vice Presidential Tax Returns (1913 to Present).
(N1–58–96–4, Item 13)
PERMANENT.
These records contain information subject to 6103.
RCS/8, 13 Commissioner’s Office Special Project or Study Files (1996 to Present) (N1–58–96–4, Item 15). PERMANENT.
Cut off
at the end of the calendar year.
Retire to Records Center when 5 years old.
Transfer to NARA in 5 year blocks when 10 years old.
RCS/8, 15 Commissioner’s Office Quality Correspondence Files and Quality Project Files (N1-58-97-12, Items 2a(1)(2) & 2b1). PERMANENT.
Cut off
at the end of the calendar year.
Retire to Records Center when 5 years old.
Transfer to NARA in 5 year blocks when 10 years old.
RCS/8, 21a. Office of Public Liaison Commissioner’s Advisory Group (1953 to Present) (N1–058–96–4, Item 12a). PERMANENT.
Cut off
at the end of the calendar year.
Retire
to Records Center when 10 years old.
Transfer to NARA in 5 year blocks when 20 years old.
RCS/8, 21b. Office of Public Liaison Commissioner’s Annual Meetings with External Liaison Groups (1993 to Present) (N1– 58–96–4, Item 12b). PERMANENT.
Cut off
at the end of the calendar year.
Retire
to Records Center when 5 years old.
Transfer to NARA in 5 year blocks when 10 years old.
RCS/8, 21c. Office of Public Liaison Quarterly Meetings with External Liaison Groups (1993 to Present) (N1–58–96–4, item 12c). PERMANENT.
Cut off
at the end of the calendar year.
Retire
to Records Center when 5 years old.
Transfer to NARA in 5 year blocks when 10 years old.
RCS/8, 26a. Office of Small Business Affairs Small Business Affairs Files (1994 to Present)
(N1–58–96–4, Item 16a).
PERMANENT.
Cut off
at the end of the calendar year.
Retire
to Records Center when 5 years old.
Transfer to NARA in 5 year blocks when 10 years old.
RCS/9, 8 Taxpayer Advocate Service National and Area Advocacy Project Reports (N1–58–95–3, Item 8). PERMANENT.
Cut off
at the end of the calendar year in which the report was prepared.
Transfer to NARA when 20 years old or when no longer needed for administrative, audit, legal or other operational purposes.
RCS/9, 9(1) Taxpayer Advocate Service Annual Report to Congress (1990 to Present)
(N1–58–95–3, Item 9(1)).
PERMANENT.
Cut off
at the end of the calendar year.
Transfer
to NARA when 20 years old or when no longer needed for administrative, audit, legal, or other operational purposes.
RCS/13, 3 Chief Counsel Record Set in the Digest Section of the Chief Counsel’s Library of Formal and Informal Opinions of the Chief Counsel. (NC1-58-81-11, Item 3) PERMANENT.
Transfer
To National Archives in 5 years blocks 30 years after the date of the opinion.
RCS/13, 4 Chief Counsel Record Set in the Digest Section of the Chief Counsel’s Library of IRS rulings approved by the Chief Counsel and digest of these rulings. (NC1-58-81-11, Item 4) PERMANENT.
Transfer
To National Archives in 5 years blocks 30 years after the date of the ruling.
RCS/13, 13 Chief Counsel Chief Counsel's Directive Manual (CCDM) (N1-58-96-6). PERMANENT.
Cut off
after the completion of the Microfilm project.

Transfer to NARA after verification of microfilm , at the end of the fiscal year.
RCS/14, 2 Associate Counsels Offices Organization Program Historical Files (NC1–58–79–1, Item 2). PERMANENT.
Transfer
to NARA in 10 year blocks when 30 years old.
RCS/17, 4(1) Information Technology GAO Reports—record copy of IS responses and copy of reports relating to tax systems modernization issues. (N1–58–97–4, Item 4(1)) PERMANENT.
Cut off annually
Retire
to Records Center when 5 years old.
Transfer to NARA when 20 years old.
Destroy when 3 years old.
RCS/17, 8(2) Information Technology Administrative Management and Organization Records (NC–58–75–1, Item 1(2)) PERMANENT.

Cut off
annually or on completion of study.
Retire to Records Center after 5 years or when no longer needed.
Transfer to NARA after 10 years.
RCS/17, 9(1)(a) Information Technology Study Group or Task Force Files (N1–58–97–4, Item 9(1)(a)) PERMANENT.
Cut off
annually.
Retire to Records Center when 5 years old.
Transfer to NARA when 20 years old.
RCS/17, 10(1)(a) Information Technology Committee, Meeting, and Conference Records (N1–97–4, Item 10(1)(a)) PERMANENT.
Cut off
annually.
Retire to Records Center when 5 years old.
Transfer to NARA when 20 years old.
RCS/17, 12(1) Information Technology Reading Files—copies of correspondence signed by the Chief Information Officer or Deputy Chief Information Officer (N1–58–97–4, Item 12(1)) PERMANENT.
Cut off
annually.
Retire to Records Center when 2 years old.
Transfer to NARA when 20 years old.
RCS/17, 20(1)A,(2)A& (3)A Information Technology Initiation Phase Documentation (N1–58–97–4, Item 20) PERMANENT. Documentation for administrative systems Transfer to NARA with system.
RCS/18,29 Enterprise Computing Center - Detroit File Definition or Data Dictionary (N1–58–93-3, Item 29) PERMANENT.
Retire to Records Center when 10 years old.
Transfer to NARA when 30 years old.
RCS/18, 36 Enterprise Computing Center - Detroit Final Perfected Master Files (Total Survey File)
(N1–58–93–3, Item 36)
PERMANENT.*
Retire to Records Center when 10 years old.
Transfer to National Archives when 30 years old.
*These records contain information subject to the disclosure restrictions of IRC section 6103.
RCS/20, 4B 1(a) Administration/Organization Support Operation IRS Chief Counsel reference files not converted to microfilm. (N1-58-99-3) PERMANENT.
Cut off/Close
files at the end of the calendar year.
Retire to Records Center within 6 months of calendar year.
Transfer to NARA upon resolution of IRC 6103(a).
RCS/20,4B 1(c) Administration/Organization Support Operation IRS Chief Counsel reference files converted to CD-ROM. (N1-58-99-3) PERMANENT.
Cut off/Close
files at the end of the calendar year.
Retire to Records Center within 6 months of calendar year.
Transfer to NARA upon resolution of IRC 6103(a).
RCS/20,4B 3(a) Administration/Organization Support Operation Microfilm 1918-1994 IRS Record Set-Historical Master Set (Silver Halide) (N1-58-99-3) PERMANENT.
Transfer to NARA upon resolution of IRC 6103(a).
RCS/20, 4B 3(b) Administration/Organization Support Operation Microfilm 1995 and Continuing IRS Record Set-Historical Master Set (Silver Halide) (N1-58-99-3) PERMANENT.
Transfer to NARA upon resolution of IRC 6103(a).
RCS/21, 1A Strategic Planning Division Strategic Planning Documentation (N1–58–96–1, Item 1A) PERMANENT.
Cut off
at the end of the fiscal year.

Retire to Records Center when 3 years old.
Transfer to NARA when 10 years old.
RCS/21, 4A1(b) Strategic Planning Division Organizational History Files (microfilm records) (N1–58–96–1, Item 4A1b) PERMANENT.
Cut off
at the end of the fiscal year.
Transfer to NARA, after verification of the microfilm, at the end of the fiscal year.
RCS/21, 4 A2. Strategic Planning Division Organization History Files (Not microfilm: paper records) (N1–58–96–1, Item 4A2) PERMANENT.
Cut off
at the end of the fiscal year.
Retire to Records Center when 5 years old.
Transfer to NARA when 15 years old.
RCS/21, 5 Strategic Planning Division Instructions for Data Base Development Other than TCMP (NC1–58–89–4, Item 10) PERMANENT.
Retire to Records Center 1 year after project completion.
RCS/21, 6 Strategic Planning Division Completed Project Tape Files Other than TCMP (Machine Readable Records) (NC1–58–89–4, Item 11) PERMANENT.
Retire to Records Center one year after project completion.
RCS/21, 7 Strategic Planning Division Documentation on Requirements and/or Specifications for Development of Workload Selection System Data Base File (N1–58–89–4, Item 12) PERMANENT.
Retire to Records Center one year after project completion.
RCS/21, 16.A.3. Strategic Planning Division Special One-Time Studies—Alternative Strategies for Tax Administration (ASTA) and Deferred Adverse Tax Consequences (DACTC) Final Reports (N1–58–89–4, Item 62A3) PERMANENT.
Transfer to NARA in 5 year blocks when 5 years old.
RCS/21,16.B1 Strategic Planning Division Special One-Time Studies- Taxpayer Attitude Surveys—survey microdata in machine-readable form (N1–58–89–4, Item 62B1) PERMANENT.
Transfer each data set to NARA 3 years after completion of the survey.
RCS/21,16B2 Strategic Planning Division Special One-Time Studies -Taxpayer Attitude Surveys—Documentation describing the data elements, codes and other information relating to each data set.(N1-58-89-4,Item 62B2) PERMANENT.
Transfer with corresponding data set.
RCS/21, 16.B.4 Strategic Planning Division Special One-Time Studies-Taxpayer Attitude Surveys - Final Reports (N1-58–89–4, Item 62B4) PERMANENT.
Transfer to NARA 3 years after completion of the survey.
RCS/22, 1(2) Tax Administration - Compliance Organization and Program Records (NN–172–48, Item 1) PERMANENT.
Retire
to Records Center after 5 years or when no longer needed.
Transfer to NARA after 10 years.
RCS/22,3(1) Tax Administration - Compliance Calendars and Schedules
(1990 to Present)
(Job No. N1-058-98-1) These records document the daily activities of the Deputy Commissioner, Services and Enforcement.
 
    (1) Paper copies of calendars or schedules.
PERMANENT.
Cut off at the end of the calendar year.
Retire to Records Center when 5 years old.
Transfer to the National Archives in 5-year blocks when 10 years old.
RCS/22, 4(1) Tax Administration - Compliance
Reading Files
that pertain to the Deputy Commissioner, Services and Enforcement organization and management of operations.
(Job No. N1-058-98-1)
PERMANENT.
Retire to Records Center when 5 years old.
Transfer to the National Archives in 5-year blocks when 10 years old.
RCS/22, 5(1) Tax Administration - Compliance Subject Files (1990 to Present). Subject files on program and policy issues.
(Job No. N1-058-98-1)

PERMANENT.
Cut off files annually.
Retire to Records Center when 2 years old.
Transfer to the National Archives in 5-year blocks when 10 years old.
RCS/25,1a Statistics Division General Administration and Management Files (N1–58–92–2, Item 1a) PERMANENT.
Retire to Records Center when 2 years old.
Transfer to NARA when 30 years old.
RCS/25, 3(b)&(c) Statistics Division Source Books—Paper records that cannot be microfilmed and microfilm copy (N1–58–92–2, Items 3b and 3c)) PERMANENT.
Retire to Records Center when 5 years old.
Note: These records contain taxpayer in formation; thus access is restricted by IRC section 6013 and transfer instructions are not provided.
RCS/25, 4(a)(2) &4(a) (3) Statistics Division Tabulations-Unpublished -Paper records that cannot be microfilmed & that microfilm copy (N1–58–92–2, Items 4(a)(2) and 4(a) (3)) PERMANENT.
Retire to Records Center when 5 years old.
Note: These records contain taxpayer in formation; thus access is restricted by IRC section 6013 and transfer instructions are not provided.
RCS/25, 6(a) & (b) Statistics Division Statistics of Income Study Files (magnetic tape and documentation) (N1–58–92–2, Items 6(a) and (b)) PERMANENT.
Retire to Records Center when 3 years old.
Note: These records contain taxpayer in formation; thus access is restricted by IRC section 6013 and transfer instructions are not provided.
RCS/25, 7(a) & (b) Statistics Division Statistics of Income Public Use Files (magnetic tape and documentation) (N1–58–92–2, items 7(a) and (b)) PERMANENT.
Transfer to NARA when 7 years old.
RCS/25, 8 Statistics Division Bulletins and Other Paper Publications (N1–58–92–2, Item 8) PERMANENT.*
Transfer to NARA in 5-year blocs when newest publication is 5 years old and oldest is 10 years old.
RCS/26, 1 Tax Administration -International General Administration and Management Files
(N1–58–88–5, Item 1)

PERMANENT.
Cut off files annually.
Transfer to NARA when 30 years old.
RCS/26, 2 Tax Administration -International Office of Director, International (LMSB) Policy Files
(N1–58–88–5, Item 2)

PERMANENT.
Cut off files annually.
Transfer to NARA when 30 years old.
RCS/26, 4 Tax Administration -International Legislation and Regulation Records (N1–58–88–5, Item 4)
PERMANENT.
Cut off files annually.
Transfer to NARA when 30 years old.
RCS/26, 18 Tax Administration -International Records of Industry-wide Programs with Other Governments (N1–58–88–5, Item 19)
PERMANENT.
Cut off files annually.
Retire to Records Center when 5 years old.
Transfer to NARA in 5-year blocks when 15 years old.
RCS/26, 20 Tax Administration -International International Organization Files (N1–58–88–5, Item 21)
PERMANENT.
Cut off files annually.
Transfer to NARA in 5-year blocks when 30 years old.
RCS/26, 29 Tax Administration -International Project Completion Reports for Tax Administration Assistance Projects (TAAS) (N1–58–88–5, Item 31)
PERMANENT.
Cut off files annually.
Transfer to NARA 25 years after completion of the project.
RCS/26, 33 Tax Administration -International Inter-American Center of Tax Administrators (CIAT) Files (N1–58–88–5, Item 35)
PERMANENT.
Cut off files annually.
Retire to Records Center when 5 years old.
Transfer to NARA when 30 years old.
RCS/26, 34 Tax Administration -International Inter-American Center of Tax Administrators (CIAT) General Correspondence
(N1–58–88–5, Item 36)

PERMANENT.
Cut off files annually.
Retire to Records Center when 5 years old.
Transfer to NARA when 30 years old.
RCS/26, 35 Tax Administration -International Inter-American Center of Tax Administrators (CIAT) Briefing Books (N1–58–88–5, Item 37)
PERMANENT.
Cut off files annually.
Retire to Records Center when 5 years old.
Transfer to NARA when 30 years old.
RCS/27, 3 Servicewide Compliance Research Survey Scope and Objectives (TCMP) (NC1–58–85–2, Item 2). PERMANENT.
Retire to Records Center when 5 years old.
Transfer to NARA when 30 years old.
RCS/27, 4 Servicewide Compliance Research Approval Memorandum
(NC1–58–85–2, Item 4).
PERMANENT.
Retire to Records Center when 5 years old.
Transfer to NARA when 30 years old.
RCS/27, 5 Servicewide Compliance Research Final Sample Design (NC1–58–85–2, Item 10). PERMANENT.
Retire to Records Center when 5 years old.
Transfer to NARA when 30 years old.
RCS/27, 6 Servicewide Compliance Research Final Definition of Data Dictionary (NC1–58–85–2, Item 4). PERMANENT.
Retire to Records Center when 5 years old.
Transfer to NARA when 30 years old.
RCS/27, 7 Servicewide Compliance Research Sample Selection Requirements (NC1–58–85–2, Item 11). PERMANENT.
Retire
to Records Center when 5 years old.
Transfer to NARA when 30 years old.
RCS/27, 8 Servicewide Compliance Research Project Planning Files (NC1–58–89–4, Item 8). PERMANENT.
Retire to Records Center when 5 years old.
Transfer to NARA when 30 years old.
RCS/27, 9 Servicewide Compliance Research Final Perfected Master Files (Total Survey Files) (NC1 –58–85–2, Item 51). PERMANENT.
Note: These records contain information subject to disclosure restrictions of IRC section 6103; therefore, transfer instructions are not provided.
RCS/33, 1 Legislative Affairs Subject Files (N1–58–97–6, Item 1) PERMANENT.
Transfer to NARA when 10 years old.
RCS/33, 4 Legislative Affairs Congressional Hearings and Statements (N1–58–97–6, Item 4) PERMANENT.
Cut off at the of the Congressional session.
Transfer to NARA when 10 years old.
RCS/33, 8(1) Legislative Affairs Legislative Proposals

(1) Enacted Proposals
(N1–58–97–6, Item 8)
PERMANENT.
Cut off
files at the end of each Congressional session.
Retire to Records Center when 5 years old.
Transfer to NARA when 20 years old.
RCS/33, 8(2) Legislative Affairs (2) Proposals that are not enacted. PERMANENT.
Cut off
files at the end of each Congressional session.
Retire to Records Center when 10 years old.
Transfer to NARA when 20 years old.
RCS/33, 9 Legislative Affairs Public Laws (Job No. N1–58–97–6, Item 9) PERMANENT.
Cut off
files at the end of each Congressional session.
Transfer to NARA when 20 years old.
RCS/34, 1A1 Communications Division IRS News Releases issued by Headquarters created through 1996 (N1–58–97–3, Item 1A1) PERMANENT.

Upon approval of this schedule, transfer to NARA.
RCS/34, 1A2 Communications Division IRS News Releases issued by Headquarters created 1997 and beyond (N1–58–97–3, Item 1A2) PERMANENT.
Cut off at the end of the calendar year.
Retire in 2 year blocks to Records Center when the oldest record is 2 years old.
Transfer to NARA in 4 years blocks when the newest record is 4 years old.
RCS/34, 1B1 Communications Division IRS News Releases issued by the Field through 1996 (N1–58–97–3, Item 1B1) PERMANENT.
Upon approval of this schedule, transfer to NARA.
RCS/34, 1B2 Communications Division IRS Newsletters issued by Field through 1997 and beyond (N1–58–97–3, Item 1B2) PERMANENT.
Cut off
at the end of the calendar year.
Retire in 5-year blocks to Records Center when the oldest record is 5 years old.
Transfer
to NARA in 5-year blocks when the newest record is 10 years old.
RCS/34, 2A. Communications Division IRS Newsletters issued by the Field (N1–58–97–3, Item 2A) PERMANENT.
Cut off
at the
end of the calendar year.
Retire
in 2-year blocks to Records Center when the oldest record is 2 years old.
Transfer to NARA in 4-year blocks when the newest record is 4 years old.
RCS/34, 2B. Communications Division IRS Newsletters issued by the Field (N1–58–97–3, Item 2B) PERMANENT.
Cut off
at the
end of the calendar year.Retire to Records Center in 5-year blocks when oldest record is 5 years old.
Transfer to NARA in 5-year blocks when the newest record is 10 years old.
RCS/34, 3A Communications Division Fact Sheets created through 1996. (N1–58–97–3, Item 3A) PERMANENT.

Upon approval of this schedule, transfer to NARA.
RCS/34, 3B Communications Division Fact Sheets created in 1997 and beyond. (N1–58–97–3, Item 3B) PERMANENT.
Cut off at the end of calendar year.
Retire to Record Center in 2 year blocks oldest record is 4 years old in blocks when the newest record is 4 years old.
RCS/34, 4A Communications Division Data Book - Record Copy (N1–58–97–3, Item 4A) PERMANENT.
Transfer one copy to NARA upon issuance.
RCS/34, 5A1 Communications Division Speech Files—record copy of speeches delivered by the Commissioner, Deputy Commissioner, 1987-1992 (N1–58–97–3, Item 5A1) PERMANENT. Upon approval of this schedule, transfer to NARA.
RCS/34, 5A2 Communications Division Speech Files—record copy of speeches delivered by the Commissioner, Deptuy Commissioner, 1993 - Present. (N1–58–96–4, Item 9A) PERMANENT.
Cut off at the end of calendar year.
Retire to Record Center when 5 years old.
Transfer to NARA in 5 year blocks when 10 years old.
RCS/34, 5B Communications Division Speech Files—record copy of speeches delivered by the Regional Commissioners, District Directors or Service Center Directors, 1987-Present. (N1–58–97–3, Item 5B) PERMANENT.
Cut off at the end of calendar year.
Retire to Record Center when 5 years old.
Transfer to NARA in 5 year blocks when 10 years old.
RCS/34, 6 A(1)(a)&(b) Communications Division Still Pictures (Prints) of Senior IRS officials including, but not limited to, the Commissioner, Deputy Commissioner, Chief Counsel, Assistant Commissioners, Regional Commissioners, District Directors, and Service Center Directors (N1–58–97–3, Items 6A(1) (a)&(b)) PERMANENT.
Transfer to NARA in 5-year blocks when oldest print is 5 years old.
RCS/34, 6A(2)(a)&(b) Communications Division Still Pictures (Prints) of Important IRS events and functions that document the mission of the agency. (N1-58-97-3, Items 6A(2) (a)&(b)) PERMANENT.
Transfer to NARA in 5-year blocks when oldest print is 5 years old.
RCS/34, 6B(1)(a)&(b) Communications Division Black and White Negatives -Senior IRS officials, including but not limited to, the Commissioner, Deputy Commissioner, Chief Counsel, Assistant Commissioners, Regional Commissioners, District Directors, and Service Center Directors. (N1-58-97-3, Items 6B(1)(a)&(b)) PERMANENT.
Cut off
at the end of the calendar year.
Transfer
to NARA in 5-year blocks when the oldest negative is 5 years old.
RCS/34, 6B(2)(a)&(b) Communications Division Black and White Negatives of important IRS events and functions that document the mission of the agency. (N1–58–97–3 Items 6B(2)&(a)&(b)) PERMANENT.
Cut off
at the end of the calendar year.
Transfer
to NARA in 5-year blocks when the oldest negative is 5 years old.
RCS/34, 6C(1)(a)&(b) Communications Division Color Negatives - Portraits of senior IRS officials, including, but not limited to, the Commissioner, Deputy Commissioner, Chief Counsel, Assistant Commissioners, Regional Commissioners, District Directors and Service Center Directors. (N1–58–97–3, Items 6C(1)(a)&(b)) PERMANENT.
Transfer to NARA in 5-year blocks when the oldest negative is 5 years old.
RCS/34, 6C(2)(a)&(b) Communications Division Color Negatives - Portraits of Important IRS events officials, including, but not limited to, the Commissioner, Deputy Commissioner, Chief Counsel, Assistant Commissioners, Regional Commissioners, District Directors and Service Center Directors. (N1–58–97–3, Items 6C(2)(a)&(b)) PERMANENT.
Transfer to NARA in 5-year blocks when the oldest negative is 5 years old.
RCS/34, 6D(1)(a)&(b) Communications Division Slides and Filmstrips - Senior IRS officials, including but not limited to, the Commissioner, Deputy Commissioner, Chief Counsel, Assistant Commissioners, Regional Commissioners, District Directors and Service Center Directors. (N1–58–97–3, Items 6D(1)(a)&(b)) PERMANENT.
Transfer to NARA in 5-year blocks when the oldest negative is 5 years old.
RCS/34, 6D(2)(a)&(b) Communications Division Slides and Filmstrips and accompanying audio recordings and/or scripts of important IRS events and functions that document the mission of the agency. (N1–58–97–3, Items 6D(2)(a)&(b)) PERMANENT.
Cut off
at the end of the calendar year.
Transfer
to NARA in 5-year blocks when the oldest slide or filmstrip is 5 years old.
RCS/34, 6E Communications Division Indexes, log books, and/or work orders for photo assignments that provide descriptive access to A, B, C, and/or D above (N1–58–97–3, Item 6E). PERMANENT.
Transfer documentation with corresponding images listed in A, B, C, and/or D above.
RCS/34, 7A(1)(2) Communications Division Audiovisual Records - Agency-sponsored television and radio public service announcements and production files. (N1 –58–97–3, Items 7A(1)(2)). PERMANENT.
Transfer to NARA when 2 years old.
RCS/34, 7B(1)(2) Communications Division Audiovisual Records - Agency-sponsored video and audio cassettes intended for public distribution, including instructional and taxpayer educational material. (N1–58–97–3, Items 7B(1)(2)) PERMANENT.
Transfer to NARA when 2 years old.
RCS/34, 8A(1)(2) Communications Division Training Videotapes -Relating to the implementation of tax administration policy and procedures (N–58–97–3, Items 8A(1)(2)). PERMANENT.
Cut off
at the end of the calendar year.
Transfer
to NARA when 2 years old.
RCS/34, 9A(1)(2) Communications Division External Publications Issued by Headquarters—Brochures, book marks, pamphlets containing information available to the general public on important and/or new tax information (N1–58–97–3, Items 9A(1)(2)). PERMANENT.
Cut off
at the end of the calendar year.
Retire to Records Center in 2-year blocks when the oldest record is 2 years old.
Transfer to NARA in 4-year blocks when newest record is 4 years old.
RCS/34, 9B(1)(2). Communications Division External Publications Issued by the Field (N1–58–97–3, Items 9B(1)(2)). PERMANENT.
Cut off
at the end of the calendar year.
Retire to Records Centers in 5-year blocks when the oldest record is 5 years old.
Transfer to NARA in 5-year blocks when newest record is 10 years old.
RCS/34, 10A(1)(2). Communications Division Internal Publications Issued by Headquarters—information available to IRS managers and employees Nationwide on a variety of topics that document changes in tax administration and the structure of the IRS in booklet, brochure, or pamphlet format (N1–58–97–3, Items 10A(1)(2)). PERMANENT.
Cut off
at the end of the calendar year.
Retire to Records Center in 2-year blocks when the oldest record is 2 years old.
Transfer to NARA in 4-year blocks when the newest record is 4 years old.
RCS/34, 10B(1)(2). Communications Division Internal Publications Issued by the Field (N1–58–97–3, Items 10B(1)(2)). PERMANENT.
Cut off
at the end of the calendar year.
Retire to Records Center in 5-year blocks when the oldest record is 5 years old.
Transfer to NARA in 5-year blocks when newest record is 10 years old.

Exhibit 1.15.36-2  (03-13-2009)
Records Control Schedule for Permanent Records of the Economic Stabilization Program. Obsolete Series no longer being created as of 1981.

Chapter, Item No. Description of Records Authorized Disposition
RCS/37, 1 Organization and Program Records. These records include any reports, correspondence, minutes of meetings, and related materials of historical significance documenting overall organization and program matters of the Stabilization Program. This item covers records which describe major decisions relating to the establishment of policies, program emphasis, delegations of authority to top officials, and other matters originating in or acted on by the Office and that are not duplicated in areas of primary functional responsibility where they are covered by Records Control Schedules for those areas. (Job No. NC-174-096, Item 1) PERMANENT.
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Transfer to the National Archives after 5 years.
RCS/37, 8 Special Correspondence Files. Congressional and other high-level and public correspondence which is not made a part of a specific case. (Job No. NC-174-239, Item 1) PERMANENT.
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Transfer to the National Archives after 5 years.
RCS/37, 9 Publications and Document Files. Publications’ files contain developmental information for material converted into plain language and issued in booklet format for the use of the general public in understanding and complying with the requirements of the Economic Stabilization Program. Document files are similar but are for the use of Internal Revenue Service Stabilization personnel in administering the Economic Stabilization Program. (Job No. NC-174-239, Item 2) PERMANENT.
(1) Record Copy.
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Transfer to the National Archives after 5 years.
RCS/37, 27 Case Data (S–66) Computer Tapes. These tapes contain specific data that was input via a remote terminal to the computer system for preliminary and full-scale investigations, exemption/exception and appeal cases. From this computer data, case histories were retrieved and various reports were generated at the district, regions and national Office. (Job No. NC-174-239, Item 6) PERMANENT.
Transfer to the National Archives upon termination of the program.
RCS/37,31(1). General Correspondence Files. Correspondence (not covered elsewhere in this schedule) with the National Office, regional offices, other district offices, or subordinate field offices concerning program activities involving practices, procedures, decisions, etc., not made a part of a specific case. (Job No. NN-173-240, Item 2)
 
  (1) St. Louis Office. PERMANENT.
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Transfer to the National Archives after 5 years.
RCS/37, 32 (1). Facsimile Messages and Reports. (Job No. NN-173-240, Item 3)
 
  (1) St. Louis Office.
 
  (a) Copies of facsimile message and reports, originals of which were addressed to the National Office. PERMANENT.
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Transfer to the National Archives after 5 years.
  (b) Copies of facsimile messages and reports, originals of which were not addressed to the National Office. PERMANENT.
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Transfer to the National Archives after 5 years.
RCS/37,36 (1). Special Correspondence Files. Congressional and other high-level and public correspondence which is not made a part of a specific case. (Job No. NC-174-240, Item 1)  
  (1) St. Louis Office PERMANENT.
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Transfer to the National Archives after 5 years.
RCS/37, 37(1). Forms and Form Letter Files. These files contain developmental information for: forms made up for issuance to the public for completion and return to the Internal Revenue Service; form letters mailed to the public, and forms for internal use of the Service. (Job No. NC-174-240, Item 2)  
  (1) St. Louis Office. PERMANENT.
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Transfer to the National Archives after 5 years.
RCS/37,38 (a). Closed Case Files.Records created and accumulated in the Office of Emergency Preparedness (OEP) regional offices and IRS offices. The OEP records were transferred to IRS in November 1971 when all new cases (Phase II) were assumed by IRS. These closed files consist of correspondence, copies of interpretations, rulings and decisions, reports, copies of OEP forms, applications for exemption or exception and other related data pertaining to:
(1) Economic Stabilization Program violations;
(2) Allowance or disallowance for exemption or exception from restrictions of Economic Stabilization Program regulations; and
(3) Granting or denying of appeals filed involving adverse IRS actions and pay challenges relating to the administration of the Economic Stabilization Program. (Job No. NN-173-240, Item 7)
 
  (a) St. Louis Office. PERMANENT.
Retire to Records Center immediately.
Transfer to the National Archives after 5 years.
RCS/37, 39 (1). Alphabetic Card Index. Cards serve as a finder media for Phase I records and may show names of individuals or companies concerned, case numbers and other related data. (Job No. NN-173-240, Item 8)(1)  
  (1) St. Louis Office. PERMANENT.
Retire to Records Center immediately with related case file.
Transfer to the National Archives after 5 years.
RCS/37,40 (1). Closed Written Inquiry Case Files consisting of correspondence received from various sources requesting general information, asking for interpretations, rulings or decisions concerning the Economic Stabilization Program, or containing allegations or indications of program violations. (Job No. NN-173-240, Item 9)  
  (1) St. Louis Office. PERMANENT.
Retire
to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Transfer
to the National Archives after 5 years.
RCS/37,41 (1). Closed Complaint/Investigation Case Files. Preliminary investigations and full-scale investigations resulting from locally initiated, directed, or special investigations. The files contain letters from the public and replies, IRS Forms S–7, S–9, S–32, S–44, S–65, S–66 and S–41, and various background papers such as agents’ or revenue officers’ synopses, disclosure statements, minutes of board meetings, and newspaper clippings. (Job No. NN-173-240, Item 10)  
  (1) St. Louis Office. PERMANENT.
Retire
to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Transfer
to the National Archives after 5 years.
RCS/37, 42 (1). Closed Exemption/Exception Case File consisting of applications (Form S-16), determination letters, related correspondence, documents, and background papers such as newspaper clippings, profit and loss statements, and agreements. The case files pertain to the allowance or disallowance for exemption or exception from restrictions of program regulations on prices, rent, wages and salaries which were either approved or disapproved. (Job No. NN-173-240, Item 11)  
  (1) St. Louis Office. PERMANENT.
Retire
to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Transfer
to the National Archives after 5 years.
RCS/37, 43 (1). Closed Appeal Case Files consisting of appellant’s statement of objections and views, notification of decision and related documents, and background papers such as labor negotiation agreements, legal appeals, and copies of regulations. These closed files pertain to the granting or denying of appeals filed by persons or their representatives who are dissatisfied with an IRS decision relating to the administration of the Economic Stabilization Program. (Job No. NN-173-240, Item 12)  
  (1) St. Louis Office. PERMANENT.
Retire
to Records Center 2 years after the related exemption or exception case is closed or, if none, 2 years after closing of the appeal case file or upon termination of the program, whichever is later.
Transfer
to the National Archives after 5 years.
RCS/37, 44 (1). Other Closed Case Files. These are files which are not mentioned in the above major program records. (Job No. NN-173-240, Item 13)  
  (1) St. Louis Office. PERMANENT.
Retire
to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Transfer
to the National Archives after 5 years.
RCS/37,45 (1). Alphabetical Card Index and Control Registers. These cards and registers serve as finder media for certain Stabilization records. They may show names of individuals or companies concerned, case numbers, and other related data. (Job No. NN-173-240, Item 14)  
  (1) St. Louis Office PERMANENT.
Retire
to Records Center with related case file.
Transfer
to the National Archives after 5 years.
RCS/37,46 (1). Closed Submission Case Files. These files consist of pre-notifications, quarterly, regular and special reports filed by various firms in compliance with the Phase IV Economic Stabilization Act. These files contain CLC Form-22 and related Phase IV documents. In addition, these files include other correspondence, for example, justification of an exception or price increase, the accuracy of a filing, or the acceptability of a pricing plan. (Job No. NC-174-240, Item 3)  
  (1) St. Louis Office. PERMANENT.
Retire
to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Transfer
to the National Archives after 5 years.

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