1.15.37  Records Control Schedule for Economic Stabilization Program

1.15.37.1  (03-10-2009)
Description and Authorities

  1. The records covered by this schedule were created and accumulated by the former Office of the Assistant Commissioner (Economic Stabilization) in the regional office, the Stabilization Program Branches in all district offices and in subordinate field offices. These records pertain to administrative and program functions of Stabilization activities in carrying out prompt, courteous, and uniform replies to requests for information, interpretations, rulings and appeal rights to all major aspects of the Stabilization program. In addition to the above these records contain information that was required to fairly and promptly investigate complaints alleging violation of the Stabilization program and to grant or deny exception/exemption requests.

  2. These records are no longer accumulating. However, there are certain records which had been designated to be retained. These are permanent records and transfer instructions will be requested from the National Archives and Records Administration.

  3. The records disposition authorizations are based on administrative determinations of the Internal Revenue Service, Cost of Living Council, disposal authority dated May 14, 1973 (NN-173-240), January 4, 1974 (NC-174-096), May 28, 1974 (NC-174-240), and June 12, 1974 (NC-174-239), granted by the Archivist of the United States.

  4. See Exhibit 1.15.37–1 for Records Control Schedule covering records created and accumulated by the former Office of the Assistant Commissioner (Stabilization) in the National Office and records created and accumulated by the former Stabilization Program Offices in the field.

Exhibit 1.15.37-1  (03-10-2009)
Records Control Schedule for Economic Stabilization Program

Item No. Description of record and disposition authorization
National Office Administrative Records
 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.
2. Routine Correspondence Files. Memoranda, transmittal letters and teletypes pertaining to the administrative, housekeeping, or facilitative functions relating to the over-all administration and operation of an individual office. (Job No. NC-174-096, Item 2)
Destroy 2 years after the end of the year or upon termination of the program, whichever is earlier.
3. General Correspondence Files. Correspondence (not covered elsewhere in this schedule) with regional offices, district offices, or subordinate field offices concerning program activities involving policy, procedures, decisions, etc., not made a part of a specific case. (Job No. NC-174-096, Item 3)
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy 5 years after the end of the year.
4. Facsimile Messages and Reports. Case Control and Reports Branch maintains the original copy of all outgoing and a copy of all incoming messages as records copies. . (Job No. NC-174-096, Item 4)
(1) Record Copy.
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.

Destroy 5 years after the end of the year.
(2) Copy.
Destroy when no longer needed.
Description of record and disposition authorization
5. Narrative, Statistical progress and Production Reports. (excluding facsimile reports) and related work papers, registers and backup material. Case Control and Reports Branch maintains record copies. (Job No. NC-174-096, Item 5)
(1) Record Copy.
Retire to Records Center 2 years after the end of the year or upon termination of the program which ever is earlier.
Destroy 5 years after the end of the year.
(2) Copy.
Destroy when no longer needed.
6. Internal Control Records. Card files and other records developed to control assignments and work flow; to record action; or to serve as receipts for records borrowed or loaned. (Job No. NC-174-096, Item 6)
Destroy when no longer needed in current operations, but no later than 2 years after the end of the year.
7. Issuance Files. Copies of internal management documents which are issued by the National Office and retained solely for reference purposes. (Job No. NC-174-096, Item 7)
Destroy when obsolete, superseded, or no longer needed.
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.
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)
(1) Record Copy.
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.
(2) Copy.
Destroy when no longer needed.
Item No. Description of record and disposition authorization
10. 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 the internal use of the Service. (Job No. NC-174-239, Item 3)
Retire to Records Center 2 years after the end of the year or upon termination of the program whichever is earlier.
Destroy 5 years after the end of the year.
PHASE I PROGRAM RECORDS
11. Closed Case Files. Records created and accumulated in the Office of Emergency Preparedness. 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. NC-174-096, Item 11)
Retire to Records Center immediately.
Destroy 5 years after the end of the year.

12. Alphabetical 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. NC-174-096, Item 12)
(1) Record Copy.
Retire to Records Center immediately.
Destroy upon termination of the program.
(2) Copy.
Destroy 5 years after the end of the year.
Item No. Description of record and disposition authorization
PHASE II, III, FREEZE, AND PHASE IV PROGRAM RECORDS
13. 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. NC-174-096, Item 13)
(1) General information inquiries.
Destroy 1 year after the end of the year.
(2) Other inquiries.
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy 5 years after the end of the year.
14. Closed Complaint/Investigation Case Files. Preliminary and full-scale investigations resulting from locally initiated, directed, or special investigations. The files contain letters from the public and replies, IRS Form 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. NC-174-096, Item 14)
Retireno violation cases to Records Center 1 year after the end of the year or upon termination of the program, whichever is earlier.
Retire
violation cases to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy
5 years after the end of the year.
Item No. Description of record and disposition authorization
15. Closed Exemption/Exception Case Files 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 of exemption or exception from restrictions of program regulations on prices, rent, wages and salaries which were either approved or disapproved. (Job No. NC-174-096, Item 15)
Retire to Records Center 2 years after the end of the year or upon termination of the program whichever is earlier.
Destroy
5 years after the end of the year.
16. 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. NC-174-096, Item 16)
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 earlier.
Destroy 5 years after the end of the year.
17. Other Closed Case Files. These are files which are not mentioned in the above major programs records. (Job No. NC-174-096, Item 17)
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy 5 years after the end of the year.
18. 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. NC-174-096, Item 18)
(1) Record Copy.
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy upon termination of the program.
(2) Copy.
Destroy 5 years after the end of the year.
Item No. Description of record and disposition authorization
19. 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-174-239, Item 4)
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy 5 years after the end of the year.
20-25. RESERVED.
Computer Tapes
26. Time Reporting (S–4) Computer Tapes. These tapes contain the monthly time report that was input via a remote terminal to the computer system for each employee working directly on the district Economic Stabilization Program. From this computer data, the Time, Cost and Resource Utilization Reports for districts and regions were generated. (Job No. NC-174-239, Item 5)
Retire to Records Center upon termination of the program.
Destroy 5 years after the end of the year.
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.
28. RESERVED
29. RESERVED
Item No. Description of record and disposition authorization
Field Administrative Records
30. Routine Correspondence Files. Memoranda, transmittal letters and teletypes pertaining to the administrative, housekeeping, or facilitative functions relating to the over-all administration and operation of an individual office. (Job No. NN-173-240, Item 1)
  Destroy 2 years after the end of the year or upon termination of the program, whichever is earlier.
 31. 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.
  (2) All other districts.
  Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy
5 years after the end of the year.
 32. 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.
  (2) All other districts.
(a) Copies of facsimile messages and reports, originals of which were addressed to the National Office.
Destroy when no longer needed in current operations.
(b) Copies of facsimile messages and reports, originals of which were not addressed to the National Office.
Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy
5 years after the end of the year.
Item No. Description of records and disposition authorization
33. Narrative, Statistical Progress and Production Reports (excluding facsimile reports) and related work-papers, registers, and backup material. (Job No. NN-173-240, Item 4)
  (1) Copies of reports transmitted to the National Office.
  Destroy when no longer needed in current operations.
  (2) Copies of reports not transmitted to the National Office.
  Retire to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy
5 years after the end of the year.
34. Internal Control Records. Card files and other records developed to control assignments and work flow; to record action, or to serve as receipts for records borrowed or loaned. (Job No. NN-173-240, Item 5)
  Destroy when no longer needed in current operations, but no later than 2 years after the end of the year.
 35. Issuance Files. Copies of internal management documents which are issued by the National Office, the regional offices, and the office of the District Director, and are retained solely for reference purposes. (Job No. NN-173-240, Item 6)
  Destroy when obsolete, superseded, or no longer needed.
36. 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.
Item No. Description of records and disposition authorization
  (2) All other districts.
 
Retire
to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy
5 years after the end of the year.
37. 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.
  (2) All other districts.
 
Retire
to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy
5 years after the end of the year.
Phase I Program Records
38. 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
Item No. Description of records and disposition authorization
  (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.
  (b) All other districts.
  Retire to Records Center immediately.
Destroy 5 years after the end of the year.
39. 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) St. Louis Office.
  PERMANENT.
Retire to Records Center immediately with related case file.
Transfer to the National Archives after 5 years.
  (2) All other districts.
  (a) Record copy.
  Destroy upon termination of the program.
  (b) Copy.
  Retire to Records Center immediately with related case file.
Destroy 5 years after the end of the year.
   
Phase II, III, Freeze, and Phase IV Program Records
40. 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)
Item No. Description of and disposition authorization records
  (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.
  (2) All other districts.
  (a) General information inquiries.
  Destroy after 1 year.
  (b) Other inquiries.
 
Retire
to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy
Destroy 5 years after the end of the year or upon termination of the program, whichever is earlier.
41. 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.
  (2) All other districts.
 
Retire
no violation cases to Records Center 1 year after the end of the year or upon termination of the program, whichever is earlier.

Retire
violation cases to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.

Destroy
5 years after the end of the year.
Item No. Description of records and disposition authorization
42. 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.
  (2) All other districts.
 
Retire
to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy
5 years after the end of the year.
43. 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 earlier.

Transfer
to the National Archives after 5 years.
  (2) All other districts.
 
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 earlier.

Destroy
after 5 years.
Item No. Description of records and disposition authorization
44. 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.
  (2) All other districts.
 
Retire
to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy
5 years after the end of the year.
45. 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.
  (2) All other districts.
  (a) Record copy.
  Destroy upon termination of the program.
  (b) Copy.
  Retire to Records Center with related case file.
Destroy after 5 years.
Item No. Description of records and disposition authorization
46. 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.
  (2) All other districts.
 
Retire
to Records Center 2 years after the end of the year or upon termination of the program, whichever is earlier.
Destroy
5 years after the end of the year.
   

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