7 August 2001

See contents of full IRS Handbook of Criminal Investigation: http://cryptome.org/irs-ci/irs-ci.htm

Handbook 9.12
ADMINISTRATION AND RECORDKEEPING MATTERS


Chapter 2
RECORD RETENTION AND MANAGEMENT

Contents

[9.12] 2.1  (03-11-1998)
OVERVIEW

  1. Criminal Investigation (CI) accumulates, generates and acquires many different types of records. All records created or received by Internal Revenue Service (IRS) employees are the property of the United States government and cannot be altered, removed, destroyed or otherwise disposed of, except in accordance with federal regulations. The United States Code (U.S.C.) Title 44 addresses record management activities for federal agencies.
  2. This Chapter is to provide information on record management. The sections in this Chapter are as follows:
    1. Roles in Record Management.
    2. Background for CI Record Management.
    3. CI Records Management.
    4. CI Records Storage, Retention, Retrieval, and Destruction Procedures.

[9.12] 2.2  (03-11-1998)
ROLES IN RECORD MANAGEMENT

  1. Record management is "big business" in government. Many different agencies and people within those agencies are involved in the smooth operation of records management. Those agencies and parties that directly influence CI's record management practices, their role, and responsibilities are listed in this section.
  2. Internal Revenue Manual (IRM) 1(15)00, Records Administration, defines the Service's overall records management program. The following subsections complement that IRM Section.

[9.12] 2.2.1  (03-11-1998)
The National Archives and Records Administration (NARA)

  1. NARA is concerned with or responsible for:
    1. The contents and maintenance of records.
    2. Identifying and preserving permanently valuable records of the federal government.
    3. Oversight of records management including authority to conduct inspections or surveys of the records and records management programs and practices in federal agencies.
    4. Offering record management training courses.
    5. Approving and issuing General Records Schedules.
    6. Establishing standards for record preservation.
    7. Performing evaluations of agency records management practices.
    8. Serving as final custodian for federal government's permanent records.
  2. NARA also has responsibility for the Federal Records Centers (FRC). FRCs are responsible for the temporary storage of government records and disposition of records according to the general or a specific record schedule.

[9.12] 2.2.2  (03-11-1998)
IRS Record Officer and Servicewide Records Management Team

  1. In the Headquarters Office for IRS under the Chief, Management and Administration, is the Records Management Team. The duties of the team are:
    1. To develop new Record Control Schedules (RCS) and ensure that the RCS are current.
    2. To act as IRS liaison with NARA.

[9.12] 2.2.3  (03-11-1998)
District, Regional, and National Records Officer

  1. These records officers offer support and guidance to their geographical division. They have local liaison duties with the FRC. Each district, region, and the Headquarters has a Records Officer. One can also be found at the Headquarters office.
  2. The local district, regional, or headquarter's CI Information Resource Coordinators go to these officers to:
    1. Retire records from their offices's servicing FRC.
    2. Transfer records from their office's servicing FRC.
    3. Retrieve records from their office's servicing FRC.

[9.12] 2.2.4  (03-11-1998)
Criminal Investigation's Information Resource Coordinator

  1. Each Chief, CI, and Director of Investigations may want to have a Functional Information Resource Coordinator to provide active assistance to their local Records Officer concerning CI records.
  2. At the direction of the Chief, CI these CI Information Resource Coordinators may be responsible for:
    1. Guiding and assisting CI personnel with records disposition.
    2. Maintaining records of the disposed material.
    3. Planning the orderly disposition of records, using the appropriate Record Control Schedule (RCS) and administrative authorizations.
    4. Ensuring that records eligible for transfer will be packed in standard containers and that Standard Form 135, Record Transmittal and Receipt, will be prepared in accordance with applicable procedures.
    5. Reviewing and coordinating disposal authorizations of records stored in the FRC.
    6. Arranging for retiring, transferring, retrieving, refiling, and storing CI records at the FRC with the District, Regional or Headquarter's Records Officer as appropriate.
    7. Ensuring all records are adequately covered by a RCS and advisingthe local Records Officer and the Service wide Records Management Team when changes are needed.

[9.12] 2.3  (03-11-1998)
BACKGROUND FOR CI CONCERNING RECORD MANAGEMENT

  1. This section will answer the frequently asked questions concerning CI record management.

[9.12] 2.3.1  (03-11-1998)
Record Control Schedule 207

  1. Records Control Schedule (RCS) 207 for Criminal Investigation-Regional and District Offices was adopted in 1982 (Exhibit 9.12.2-1). It is currently the only RCS that has been approved for CI record control, but it does not enumerate certain other restrictions.
  2. In 1980, the National Archives And Record Service (NARS), the predecessor to National Archives and Records Administration (NARA), suspended the disposal of all CI investigative files. When RCS 207 was approved in 1982, only the portion relating to "retirement to the Federal Record Centers" was adopted in relation to case files. (See Exhibit 9.12.2-2, Clarification letter regarding the destruction of investigative files dated November 6, 1984.) The destruction aspect of the schedule, while technically approved by NARS, remained under the 1980 suspension. Case files and investigative files still remain under the destruction " freeze."
  3. Anything that is described in Item 15 of RCS 207, Investigative Files, and Item 18, Information Gathering Activities, can be sent to the FRC's, but cannot be destroyed until the original 1980 dispute (whether NARA has access to IRC 6103 material in their inspection and agency evaluation responsibilities) between IRS and NARA has been resolved. This also holds true for the "case file copies" of Item 19, Collateral Investigation Reports, and Item 21, Agent's Work Papers. Any duplicate copies of these items can be destroyed according to RCS 207. Item 19 allows the destruction of "collateral reply files" that exist in the district that responded to the investigating agent's collateral request.
  4. In addition to the freeze on the investigative files discussed above, there are additional FRC retirement and destruction facts of which CI employees need to be cognizant. The RCS 207 applies only to district and regional offices, not Headquarters or service center, Criminal Investigation Branch (CIB), offices. If a record generated by the Headquarters or CIB cannot be classified under a different Record Control Schedule than 207, it cannot be either retired to the FRC or destroyed.

[9.12] 2.3.2  (03-11-1998)
Types of CI records

  1. There are numerous ways in which to classify records. This sub-section deals with some of the classifications most important to CI's record management process. A single record may fall into several different classifications with each classification imposing a unique record management responsibility for that particular item.

[9.12] 2.3.2.1  (03-11-1998)
Investigative vs. Other Records

  1. IRS-CI is presently not permitted to destroy investigative files. There is no distinction made between administrative investigative files and grand jury investigative files in the "freeze order."
  2. While NARA froze the destruction of investigative files, that does not mean that all "other records" can be destroyed. Some of these "other records" fall within IRS permanent RCS. Others are generated by Headquarters, CI, or service center, CIB, and are not covered by any other schedule.
  3. Investigative files are those files generated in the course of a general, primary, subject, or subject seizure investigation. These files are generated from prosecution, non-prosecution, discontinued, and closed investigations.
  4. Other records refer to those records generated in support of the functional mission and " housekeeping" matters. A non-inclusive list of "other records" includes personnel, budget, payroll, travel, motor vehicle, procurement, diaries, award files, training materials, publications, etc.

[9.12] 2.3.2.2  (03-11-1998)
Temporary vs. Permanent

  1. Temporary records are those not preserved indefinitely. They are ones that have insufficient value to warrant preservation and are disposable, either immediately after use or after a specified period of time. Examples include time reports, travel vouchers, equipment receipts, etc.
  2. Permanent records contain historical value or other value which warrant continued preservation by the federal government beyond the time needed for administrative, legal, or fiscal purposes. Permanent records contain information about an agency's organization, functions, policies, decisions, procedures, and operations or a significant historical event. Per U.S.C. Title 44, CI must make a good faith effort to preserve these records.
  3. CI's investigative files, even those considered temporary, cannot be destroyed since NARA has removed these items from CI's current Record Control Schedule--RCS 207. (See 2.3.1 above.)

[9.12] 2.3.2.3  (03-11-1998)
Paper vs. Electronic

  1. Paper records are records on paper that can appear in various physical formats such as sheets, books, maps, graphs, etc.
  2. Electronic records are records that are created or stored on electronic media such as floppy disks, hard drives, video tapes, audio tapes, etc. Electronic records have the data encoded in such a manner that a machine must be used to read it or translate it into a visual or auditory format for a person to understand its contents. See IRM 1(15)58.8 for additional information.

[9.12] 2.4  (03-11-1998)
CI RECORDS MANAGEMENT

  1. Each CI head of office is responsible for ensuring proper record management procedures are followed in his or her office. Each office should consider designating an Information Resource Officer to establish and coordinate the district's, region's, or headquarters' record filing, security, storage, and disposal. Information on how to appropriately accomplish these tasks is located in the Files Management Handbook and the remainder of this Chapter.

[9.12] 2.4.1  (03-11-1998)
Specialized Record Management Information

  1. CI has formulated certain procedures unique to CI in regard to the handling of CI materials.

[9.12] 2.4.1.1  (03-11-1998)
Special Agent, Tax Fraud Investigative Aide, and Intelligence Analyst Files

  1. Upon completion of an official assignment, the special agent or other technical CI employee will assemble in an orderly arrangement and submit to the Group Manager all pertinent CI records (including workpapers, notes, memorandums, copies and drafts of reports, extracts from and summaries of other documents, etc.) for deposit in the official files of the office or other appropriate disposition by that official. If an investigation has both administrative material and grand jury material, separate easily identifiable files should be maintained to differentiate the source.

[9.12] 2.4.1.2  (03-11-1998)
CI Employee Departure Procedures--Records

  1. Upon leaving the IRS or transferring from one office to another within the Service, a special agent or other technical CI employee of a district, a region, or of the National Office, will transmit all CI records then in his or her custody or possession to the losing office.
  2. The employee will also thereafter furnish the losing supervisor a certificate to the effect that he or she has retained no such records. This certificate will be kept in the files of the losing office.

[9.12] 2.5  (03-11-1998)
CI RECORDS STORAGE, RETENTION, RETRIEVAL, AND DESTRUCTION PROCEDURES

  1. Records administration is a management program which fosters effective documentation, use, and timely destruction of the Service's records according to federal regulations and procedures.
  2. Only the minimum volume of records needed should be retained in active office space for the daily operations and to support current administration and program functions. Noncurrent records will be withdrawn from the active files each year and systematically retired and transferred to the Federal Records Center or disposed of in accordance with an appropriate RCS approved by NARA for IRS records.
  3. RCS 207 (Exhibit 9.12.2-1) applies to CI district and regional records. (Currently there is a freeze on the destruction of investigative files. See 2.3.1 above.) There is no specific RCS for either Headquarter's, CI, or service center, CIB. If a record is not listed in RCS 207 or some other RCS, it cannot be destroyed or retired to the FRC until approval of that item is obtained on some schedule from NARA.
  4. Beside RCS 207, the handiest RCS for use by CI is RCS 301. This RCS contains numerous General Record Schedules (GRS). These GRSs are issued by NARA and are common to many federal agencies. RCS 301 was adopted by IRS and is supplemented by specific schedules to meet unique agency needs like RCS 207 for CI district and regional records.
  5. The most frequently used RCSs in CI are:
    1. RCS 207 for Criminal Investigation--Regional and District Offices.
    2. RCS 301, General Control Schedule 1, Civilian Personnel Records.
    3. RCS 301, General Control Schedule 2, Payrolling and Pay Administration Records.
    4. RCS 301, General Control Schedule 3, Procurement, Supply, and Grant Records.
    5. RCS 301, General Control Schedule 4, Property Disposal Records.
    6. RCS 301, General Control Schedule 5, Budget Preparation, Presentation, and Apportionment Records.
    7. RCS 301, General Control Schedule 6, Accountable Officers' Accounts.
    8. RCS 301, General Control Schedule 7, Expenditure Accounting Records.
    9. RCS 301, General Control Schedule 8, Stores, Plants, and Cost Accounting Records.
    10. RCS 301, General Control Schedule 9, Travel and Transportation Records.
    11. RCS 301, General Control Schedule 10, Motor Vehicle Maintenance and Operations Records.
    12. RCS 301, General Control Schedule 11, Space and Maintenance Records.
    13. RCS 301, General Control Schedule 12, Communication Records.
    14. RCS 301, General Control Schedule 14, Informational Service Records.
    15. RCS 301, General Control Schedule 18, Security and Protective Services Records.
    16. RCS 301, General Control Schedule 20, Electronic Records.
    17. RCS 301, General Control Schedule 21, Audiovisual Records.
    18. RCS 301, General Control Schedule 23, Records Common to Most Offices.
  6. Obtain copies of these schedules from the local district, regional, Headquarters, or service center Records Officer to help plan the CI record management program.

[9.12] 2.5.1  (03-11-1998)
CI Record Management Procedures

  1. Noncurrent records will be withdrawn from the active files each year and systematically retired and transferred to the FRC or disposed in accordance with appropriate RCSs approved by NARA for IRS records.
    NOTE:
    The approved RCS can be superseded by NARA suspensions as in the case of CI investigative files or by court order, such as in the case of Adams et al vs U.S which has prevented the destruction of special agents' time reports, payroll records, overtime records, authorized unscheduled overtime reports, and reports related to use of a government owned vehicle, since March 1984 until further notice.
  2. For those items to be shipped to the FRC, box them in accordance with the requirements of NARA and the particular FRC servicing the office (see 2.5.1.2 below) and prepare a Standard Form (SF)135, Record of Transmittal and Receipt. (See 2.5.1.4 below.)
  3. For items identified for destruction, contact the local Records Control Officer. Some items can simply be thrown away, some items need to be shredded or burned. If the items need to be burned, their may be a need to follow local procedures either to pay for the incineration or to contact particular parties for the disposal if there is no charge.

[9.12] 2.5.1.1  (03-11-1998)
Packing Records for Shipment to the FRC

  1. Records are to be packed, boxed, and shipped precisely according to instructions. Check to see if the FRC servicing the office has developed its own packing, boxing and shipping instructions.
  2. The FRC has the authority and will look at each box of records they receive (except grand jury records if sent according to subsequent instructions). The FRC needs to maximize the use of its space and if they find that the records are not properly packed, may repack the items and interfile them in a group of records previously retired.
  3. Pack the records in proper sequence if there are several sequential files in one box.
  4. Each container is to be packed solidly to avoid shifting of the contents and damage to the containers in transit.
  5. Any space between the files and the sides, ends, or top of the container should be packed tightly with crumpled paper or other suitable packing material.
  6. Letter-size records will be placed in the full-size box facing the short end. Legal-size records will be placed in the boxes facing the longer side.
  7. All material will be placed vertically, face forward with tabs visible for easy access for identification when the carton is open.
  8. The packing instructions for all types of paper records are the same.

[9.12] 2.5.1.2  (03-11-1998)
Boxing Records for Shipment to the FRC

  1. Contact the local office's Record Control Officer for specific instructions that may be unique to the FRC servicing the office.
  2. Records should be placed in a specific type of box authorized by the FRC for storage of records. Typically, there are two types of boxes, one is a full-size box that will hold one cubic foot of paper documents. The other box is designed to hold computer magnetic tapes. There may be local instructions on where and how to acquire the specific boxes needed for record storage. These boxes can also be purchased from the Government Services Administration (GSA)--Customer Supply Center. The GSA customer supply catalog stock number for the full-size box is 8115-00-117-8249. The stock number for the magnetic tape box is 8115-00-117-8347. There are 25 boxes to a bundle.
  3. Records with different retention periods should not be placed in the same box.
  4. When boxing investigative files, do not mix administrative investigative files with grand jury investigative files. If an investigation contains both types of files, they can be put in the same box but identify the whole box as grand jury. (See 2.5.1.3 below.)
  5. Print the accession number boldly onto the box in the upper right corner.
  6. A copy of the SF 135 must be placed in the first box.

[9.12] 2.5.1.3  (03-11-1998)
Sealing the Boxes of Records for Shipment to the FRC

  1. Boxed records are to be sealed for shipment with tape sturdy enough to withstand shipment.
  2. Boxes that contain items that will be transferred to NARA for permanent retention and contain IRC 6103 material (subject to the disclosure and non-disclosure provision of the Internal Revenue Code) should also be sealed with special white tape with blue print of "the IRS eagle" and the statement, "IRC 6103 Material To Be Opened By Internal Revenue Service." This type of tape does not have to be used if the 6103 material in the box is to be sent to the FRC for temporary storage before destruction.
  3. Boxed records that contain files that were collected, acquired, created, or accumulated through the grand jury investigative process should also be sealed with a special white tape with red print of "the IRS eagle" and the statement, "Grand Jury Material To Be Opened Only By Internal Revenue Service."
  4. In addition, each box which contains "grand jury" information will be stamped with a specially designed stamp saying, "Service By Whole Box--Not To Be Opened By NARA." This will prevent the FRC from opening these boxes for inspection and repacking.

[9.12] 2.5.1.4  (03-11-1998)
Preparation of SF 135, Record Transmittal and Receipt, For FRC Shipments

  1. Prepare the SF 135, Record Transmittal and Receipt, in accordance with the instructions on the form. Send the SF 135 to the Information Resource Officer for the approval of the Chief, CI (Block 2 of SF 135), or other approving official. If the SF 135 is to transmit investigative files, attach a list of investigative case files, stating the box number, investigation name, and investigation number. (See Exhibit 9.12.2-3, Sample attachment for SF 135.) This identification is critical to keep with CI's retained copy of the SF 135 and to enable the district to locate investigative files.

[9.12] 2.5.1.4.1  (03-11-1998)
Accession Number--Clarifying Instructions

  1. A separate accession number is needed for each series of records listed on the form SF 135. A series consists of records of a particular file group. Each item number in RCS 207 is a separate series. For example, Item 9 is Internal Audit Reports, Item 15 is investigative files, Item 20 is daily diaries, etc.
  2. The accession number should be obtained from CI's Information Resource Officer. If someone other than the CI Information Resource Officer is preparing the SF 135, he or she should go through the CI Information Resource Officer for the accession number. The CI Information Resource Officer is the party responsible for CI office record management and will also be the party who is to retain the record retention and disposal information for CI in that district, region, service center, or the Headquarters office.
  3. The CI Information Resource Officer will obtain the accession number through the appropriate district, region, service center, or Headquarters Record Control Officer.

[9.12] 2.5.1.4.2  (03-11-1998)
Series Description--Clarifying Instructions

  1. Typically, the heading of each item number in the record control schedule is sufficient for a series description, except when Item 15, investigative files, are shipped. The investigative files should be further identified as discontinued investigations (Exhibit 9.12.2-4), Grand Jury Investigative Files (Exhibit 2-5), or Administrative Investigative Files (Exhibit 2-6).
  2. When tax return information (or information for which a related statute call has been made) is contained in the boxes, the following should also be stated, "Pursuant to Section 6103 of the Internal Revenue Code, these are restricted records and must be guarded against disclosure to unauthorized persons at all times."
  3. If the boxes contain grand jury material, an additional phrase must be added to the series description of the SF 135. That statement is, "GRAND JURY MATERIAL--Access to these records is restricted by the Federal Rules of Criminal Procedures, Rule 6(e). Cartons are to remain sealed."

[9.12] 2.5.1.4.3  (03-11-1998)
Disposal Authority--Clarifying Instructions

  1. This block should list the RCS number (General Record Schedule number if appropriate) and the item number. For example, CI daily diaries would be RCS 207, Item 20, and Official Passport Requests would be RCS 301, GRS 9, Item 5.

[9.12] 2.5.1.4.4  (03-11-1998)
Disposal Date--Clarifying Instructions

  1. Enter the month and year that the records for that accession number are to be destroyed. For investigative files (RCS 207, Item 15), FREEZE should be placed under that heading. For Information Gathering Activities (RCS 207, Item 18), UNAUTHORIZED should be placed under that heading.

[9.12] 2.5.1.4.5  (03-11-1998)
Distribution of the SF 135

  1. Typically, 4 copies of the SF 135 are prepared. The number may vary depending on local office and FRC procedures
  2. The original SF 135 and three copies are forwarded to the CI Information Resource Coordinator, who will forward them to the local Records Control Officer.
  3. The Records Control Officer forwards the original and two copies to the FRC.
  4. The FRC returns the two copies to the Records Control Officer.
  5. One of the returned copies is placed in the first box of the accession. The other copy is kept by the Records Control Officer.
  6. Before placing the copy in the first box of the accession, it is generally wise for the CI Resource Coordinator to make a photocopy of it and retain the photocopy until the SF 135 showing the shelf location is returned.
  7. After the records are received at the FRC, the FRC will indicate the shelf location on the original SF 135 and return a copy to the Records Control Officer. The Records Control Officer will then forward a copy of that SF 135 to the originator. If the originator is someone other than the CI Information Officer, make sure a copy is provided to him or her for CI recordkeeping purposes.

[9.12] 2.5.1.4.6  (03-11-1998)
Shipping Records to the FRC

  1. The boxes, when appropriately noted with the accession number and sealed, should be wrapped in opaque wrapping for shipment to the FRC.
  2. The double wrapping is required for all boxes containing grand jury material. Check with your Records Control Officer if it is also required of the boxes containing other information.
  3. Prepare a Form 1334, Requisition for Equipment, Supplies or Services, for shipment of the boxes to the FRC. Check with the local Records Control Officer for any local instructions.

[9.12] 2.5.2  (03-11-1998)
Retrieving Records From the FRC

  1. To retrieve records from the FRC, the following information must be known:
    1. The FRC which has the file.
    2. The accession number.
    3. The box in which that particular file is located. See 2.5.1.4.5(7) above.
    4. Specific identifying information, such as a file name and number; this is especially important if the retrieval request is not for the whole box.
    5. The shelf location at the FRC of the particular box or item requested.
  2. The actual request format required by the various FRCs vary. Check with the local Record Control Officer for the FRC servicing your office.
  3. Normally, the records are sent to the Records Control Officer who will contact the requester when the records are received.

[9.12] 2.5.3  (03-11-1998)
Destruction of Records

  1. Some documents (non-records) and records can be destroyed by the local office. Those items shipped to the FRC for storage, which can be destroyed, will be done at the FRC.
  2. The willful and unauthorized destruction of records is a criminal offense under 36 CFR 1228.102.

[9.12] 2.5.3.1  (03-11-1998)
Local Disposal

  1. Local disposal can be done when the item is considered a "non-record" document or has an authorized destruction date prescribed in the RCS and is not transferred to the FRC for storage.

[9.12] 2.5.3.1.1  (03-11-1998)
Non-Record Items

  1. Not all CI documents are considered "records.""Non-record" material may be destroyed by CI employees when no longer needed. The designation of "non-record" material is defined in Part I of the Internal Revenue Manual. That definition includes such items as extra copies of memoranda and other papers kept only for informational or reference purposes, and identical duplicate copies of documents maintained in the same file.
  2. However, supervisory approval should be obtained before destroying informant-supplied copies of taxpayer or third-party records that duplicate records in the investigative file. That is because these copies may be needed to resolve disputes with the informant that may later arise about the documents provided. If the Group Manager decides these informant-supplied copies should be retained, the decision must be recorded in the file. In that case, the informant-supplied copies are no longer considered "non-record" material and must be treated as "records" that are subject to RCS 207. (Currently the destruction of RCS 207 investigative files has been suspended by NARA.)
    NOTE:
    Tax return information subject to IRC 6103 and grand jury material subject to the secrecy requirement of the Federal Rules of Criminal Procedure, Rule 6, must be shredded or burned. If the material is burned, an employee of IRS must personally witness that the material was incinerated.

[9.12] 2.5.3.1.2  (03-11-1998)
RCS Authorized Disposal Authority

  1. A particular record may be located in the office's files that (according to the appropriate RCS) is due destruction or past the disposal date or a record may be classified in the RCS as one that is to be destroyed locally (it has not been designated for retention at the FRC). In those situations the RCS disposal date is the authorization that permits local destruction.
    NOTE:
    Be careful when using the RCS disposal date for local destruction. The approved RCS can be superseded by NARA suspensions as in the case of CI investigative files or by court order such as the case of Adams et al vs U.S which has prevented the destruction of special agents' time reports, payroll records, overtime records, authorized Unscheduled Overtime reports, and reports related to use of a government-owned vehicle, since March 1984, until further notice.

[9.12] 2.5.3.2  (03-11-1998)
FRC Disposal of Records

  1. Several months prior to the scheduled destruction date of records stored at a FRC, the Records Control Officer will receive a notice of Intent to Destroy Records (NA 13001). The Records Control Officer will forward the notice to CI, requesting them to indicate on the form if it is okay to destroy the records.
  2. If the records are not to be destroyed, the Records Control Officer will advise the FRC. If the FRC is not notified, the records will be destroyed automatically, as scheduled.
  3. If a notice of Intent to Destroy Records is received from the FRC on any of CI's investigative files which have had their destruction authority suspended, notify the Record Control Officer immediately of the FRC error.
Exhibit [9.12] 2-1  (03/11/98)
RECORDS CONTROL SCHEDULE 207 FOR CRIMINAL INVESTIGATION-REGIONAL AND DISTRICT OFFICES
>
Item Description of Records
No. and Disposition authorization
ADMINISTRATIVE RECORDS
 1. Correspondence Files (excluding records covered by Items 2 below). Memoranda, teletypes, etc., pertaining to the administrative, housekeeping, or facilitative functions relating to the over-all administration and operation of an individual office.
(1) Destroy after 1 year.
 2. General Correspondence Files. Correspondence (not covered elsewhere in this Schedule) with the National Office, regional offices, district offices, or subordinate field offices concerning program activities involving policy, procedures, decisions, etc., not made a part of a specific investigation file.
(1) Regional office.
(a) Destroy after 3 years.
(2) District offices.
(a) Destroy after 2 years.
 3. Reports. Copies of recurring narrative, statistical, progress and production reports, the originals of which are submitted to higher level offices.
(1) Regional office.
(a) Destroy after 3 years.
(2) District offices.
(a) Destroy after 2 years.
 4. Internal Control Records. Forms and other records (not covered elsewhere in this Schedule) developed to control internal operations. Included are special agents' sign-out registers, transmittals of informants' communications, and stenographers' notebooks (but NOT those included in investigative files).
(1) Destroy after 1 year or when no longer needed in current operations, whichever is earlier.
 5. Issuance File. Copies of internal management documents, i.e., IR-Manual material, etc., issued by the National Office, regional offices, and the office of the District Director, and are retained solely for reference purposes.
(1) Destroy when obsolete or superseded.
 6. Criminal Investigation Career Program. Questionnaires submitted by Criminal Investigation technical personnel and ratings made by management officials to carry out the career program.
(1) Destroy after 2 years or when no longer needed for use in the career program, whichever is earlier.
 7. Case Analysis Reports. Reports submitted by supervisory officials for use by Criminal Investigation managers in workload measurement and financial planning.
(1) Destroy after 2 years.
 8. Documents of Cashiers for Investigative Purposes. Imprest fund records consisting of cashiers' documents supporting confidential expenditures for investigative purposes. They are maintained in regional offices by a Criminal Investigation Regional Analyst and in district offices by the Chief.
(1) Records created prior to Fiscal Year 1976 (July 1, 1976):
(a) Destroy 10 years, 3 months, after period covered by account.
(2) Records created after Fiscal Year 1975 (June 30, 1975):
(a) Destroy 6 years, 3 months, after period covered by account.
 9. Internal Audit Reports (regional and district offices). Internal Audit Reports and related workpapers and correspondence, including reports on surveys, special studies, and investigations conducted jointly with other organizations.
(1) Record Copy
(a) Destroy 3 years after date of report.
(2) All Other Copies
(a) Destroy after 3 years or when no longer needed in current operations, whichever is earlier.
10. Travelers Vouchers. Memorandum copies (SF 1012A or equivalent) of travel vouchers prepared by Criminal Investigation personnel incurring reimbursable expenses. Copies are filed in originating offices for administrative control purposes.
(1) Destroy after 1 year.
11. Special Investigative Equipment Custody and Control Records. Forms 1930, Custody Receipt for Government Property, or equivalent and related documents used to identify and record facts about the issuance of special investigative equipment, including the date it was issued to a Criminal Investigator and the date it was returned. Records of this equipment (i.e., equipment that can be used in the surreptitious interception of communications) are maintained in regional and district offices where the equipment is stored.
(1) Destroy after 3 years.
12. Inventory of Special and Accountable Investigative Equipment. Lists containing item-by-item identifications and counts of all investigative equipment, including that mentioned in Item 11. The inventories are maintained where the equipment is stored.
(1) Destroy after 6 years.
13. Transmittal, Receipt and Control Records. Correspondence, teletype, transmittal letters, reports, and transmittal receipt and control documents, etc., (not covered elsewhere in this Schedule) pertaining to receiving, controlling and transmitting tax returns, taxpayer account registers, and related documents.
(1) Destroy 1 year after end of processing year.
(NOTE: Item 14 reserved for future additions to the "Administrative Records" portion of this Schedule.)
Criminal Investigation Program Records
15. Investigative Files. Prosecution, non-prosecution and discontinued investigations (including withdrawal reports) together with related exhibits, workpapers, forms, correspondence and relative data that pertains to actual or alleged income and other tax evasions, wagering, coin-operated gaming devices, occupational and excise taxes, electronic surveillance recordings, memorandum, notes, etc., whether conducted by the IRS or received by the IRS from other sources, and other Actions investigated by the Criminal Investigation Division independently or jointly with other components of the Service.
(1) Regional office.
(a) Destroy 2 years after case is closed.
(2) District offices.
(a) Destroy 10 years after case is closed.
(b) Retire to Federal Records Center 2 years after case is closed.
(Note: If the Chief sees an impending need for the case file to effect civil settlement, or if the case is of significant interest, the file may be retained and returned to the Federal Records Center when no longer needed.)
16. (Reserved)
17. (Reserved)
18. Information Gathering Activities (Including Projects).
(1) Criminal Investigation data collected from various sources which relates to approved information gathering regarding specific individuals, entities and projects.
(NOTE: Tax related information gathered will be removed and associated with the taxpayer's case file when a case is assigned (See Item 15), or removed and associated with the file when an information item is prepared (See Record Control Schedule 206). All other tax related information will be removed from the system and destroyed.
(a) Disposal not authorized by this Schedule.
(2) Administrative Files consisting of authorizations, reviews, Forms 6271 and 6272.
(a) Disposal not authorized by this Schedule.
19. Collateral Investigation Reports. Copies of reports and related material, including workpapers of investigations made at the request of another district or Criminal Investigation office.
(NOTE: Establish a new file each year.)
(1) Destroy 1 year after closing.
20. Daily Diaries. Maintained by technical personnel for recording their official activities, including details of travel and expense.
(1) Destroy after 10 years.
(2) Retire to Federal Records Center when 4 years old.
21. Agents' Work Papers. Work papers assembled by special agents in the course of conducting investigations, which are ordinarily summarized or duplicated in the case files. These work papers do not include net worth of similar pertinent financial statements and other documents material to the case. Such records are found in the case file rather than among work papers. Collateral investigation work papers are covered in Item 19.
(1) Destroy when related investigation is retired to Federal Records Center.
22. (Reserved)
23. Master Alphabetical Index (regional and district offices). A master index to numbered investigations, information items, and collateral investigations. The computer listings may show names of individuals or groups concerned, case number, nature of allegation, and various other related data.
(1) Destroy when following month's computer listings are received.
24. (Reserved)
25. Criminal Investigation Case Management and Time Reporting System. Includes weekly reports produced by the service centers, monthly and quarterly reports and yearly tables produced by the Data Center.
(1) Weekly Reports
(a) Destroy when the following week's report is received, or no later than when monthly report is received and verified.
(2) Monthly Reports
(a) Destroy when the following month's report is received, or no later than when quarterly report is received and verified.
(3) Quarterly Reports
(a) Destroy when the following quarter's report is received, or no later than 3 years after the quarter.
(4) Yearly Tables
(a) Destroy when 3 years old.
26. Informant Files. Criminal Investigation files for controlled and restricted source informants. The file may consist of such items as informant number; code name, if appropriate; the subject matter of information received; the disposition of the specific record of information received; the disposition of the information and the contacting agent.
(NOTE: If the determination of the Chief, Criminal Investigation, circumstances warrant, the district may maintain the above files for longer periods.)
(1) Non-paid controlled informant files and restricted source informant files.
(a) Disposal not authorized by this Schedule.
(2) Paid controlled informant files.
(a) Disposal not authorized by this Schedule.

Exhibit [9.12] 2-2  (03/11/98)
CLARIFICATION LETTER REGARDING THE DESTRUCTION OF INVESTIGATIVE FILES DATED NOVEMBER 6,1984
Exhibit [9.12] 2-3  (03/11/98)
Sample Attachment for SF135
>
Template for attachment to SF 135
(Insert if GJ, Admin. Pros., or DI)
(Insert # of boxes for this accession)
Box Number Case Name Case Number
Note: When you submit your SF135 to the Chief's office for approval and signature, please attach this list to the SF135.

Exhibit [9.12] 2-4  (03/11/98)
SF 135, RECORDS TRANSMITTAL AND RECEIPT-DISCONTINUED INVESTIGATIVE FILE

Exhibit [9.12] 2-5  (03/11/98)
RECORDS TRANSMITTAL AND RECEIPT-GRAND JURY INVESTIGATIVE FILES

Exhibit [9.12] 2-6  (03/11/98)
SF 135, RECORDS TRANSMITTAL AND RECEIPT-ADMINISTRATIVE INVESTIGATIVE FILES

Internal Revenue Manual  

Hndbk. 9.12 Chap. 2 RECORD RETENTION AND MANAGEMENT

  (03-11-1998)


05/02/2001 14:29:45 EST