The IRS Records Control Schedules (RCS) provide mandatory records disposition instructions for each major IRS business function. These instructions specify series cut-offs, records removal to off-site storage, destruction or deletion of temporary records, and transfer of permanent records to the National Archives and Records Administration (NARA).
IRS Records and Information Management Records Control Schedules – Revision date 04/2014.
The General Records Schedules (GRS) are issued by the Archivist of the United States to provide disposition authorizations for records common to several or all agencies of the Federal Government. IRS has adopted them for use. The GRS contain disposition instructions for administrative functions common to most offices, including personnel recordkeeping, and records relating to fiscal accounting, procurement, travel, communications, printing, and security, and certain non-textual record types such as cartographic and audiovisual records. They also include records relating to temporary commissions.
General Records Schedules – revision date 10-2016