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Part 1. Organization, Finance and Management

Chapter 15. Records and Information Management

Section 21. Records Control Schedule for Strategic Planning

1.15.21  Records Control Schedule for Strategic Planning

1.15.21.1  (10-31-2008)
Description and Authorities

  1. The records covered by this schedule are created and/or maintained by the Strategic Planning Division. The Strategic Planning Division is responsible for monitoring customer values, Servicewide business planning and assessment of organization performance. In this regard, they are responsible for:

    1. Determining and communicating the extent to which taxpayers value the Service’s products and services, monitoring and evaluating changes made as a result of customer feedback, and identifying critical issues external to the Service that may impact the Service’s ability to achieve the strategic objective;

    2. Developing a Servicewide strategic plan, assisting program areas and field offices in developing operating plans, consulting with top executives on organizational planning and structure, overseeing certain aspects of the directives management system, and coordinating certain productivity programs; and

    3. Assessing and continuously providing data on how well the Service performs, develops, and improves via a Servicewide operations measurement system, and developing requirements for certain management information systems.

  2. See Exhibit 1.15.21–1 for records control schedule.

Exhibit 1.15.21-1  (10-31-2008)
Records Control Schedule for Strategic Planning

Item No. Description of Records Authorized Disposition
1. Strategic Planning Documentation.
(Job No. N1-58-96-1) The Servicewide strategic planning process includes 1) the development of a strategic plan reflecting the business priorities set by top management; 2) the implementation of this plan via business review performance measures; and 3) the assessment of how organizational segments, as well as the agency as a whole, achieved a strategic plan. Records in this series include environmental scan study reports, papers describing emerging issues affecting tax administration, strategic initiatives, graphs, charts, preliminary reports, internal correspondence, and text materials which document the entire planning and review process. 		 
  A. One copy of all published studies, papers, Servicewide strategic plans and/or business master plans, annual operating plans, assessment reports, and any other published documents which relate to the Servicewide planning and review process. (1988 to present). Cutoff at the end of the fiscal year.
PERMANENT.
Retire to the Washington National Records Center when 3 years old.Transfer to NARA when 10 years old.
  B. All working papers, background information, including graphs, charts, internal correspondence, preliminary report information. Destroy when no longer needed, not to exceed one year.
[NOTE: This item applies to records of concurrence, internal clearances, preliminary drafts, reference materials, and other background notes or issuance history records relating to recordkeeping copies of Strategic Planning Documentation covered under Item 1A of this schedule. Feeder records created in field offices and the National Office to provide input to Item 1A are covered under IRM 1.15.53 (GRS 16), Item 16, Strategic Initiative and Business Master Plan Input Files.]
2. IRM Redesign/Automation Project Files. (Job No. N1-58-96-1, Item 2)
These records document ongoing efforts to improve the design and structure of the Internal Revenue Manual. These records include correspondence, briefing papers, descriptions of technical issues, meeting minutes, procurement, planning documents, and functional requirements for the development of an automated prototype. 		Cutoff at the end of the fiscal year.
Retire to the Washington National Records Center when 3 years old.
Destroy when 5 years old.
3. Group Support Center Documentation.The Center provides space and the use of a sophisticated automated system to assist in brainstorming or group-decision making activities. The Center is available to all organizational components, as well as other government agencies. Records include surveys, administrative support documents, such as scheduling information, reports documenting usage of the Center and surveys of customers. Cutoff at the end of the fiscal year.
Destroy when 2 years old or when no longer needed, whichever is sooner.
Item No. Description of Records Authorized Disposition
4.


























 Organizational History Files.
(Job No. N1-58-96-1, Item 4)
This series encompasses three subseries of records which document organizational realignments and changes in functional responsibilities of the agency. These records include reorganization studies or proposals initiated to design an efficient organizational framework most suited to carrying out the programs of the IRS; final recommendations; implementation plans; descriptions of responsibilities assigned to the senior executive officers; and organizational charts reflecting regional boundaries, the geographic extent or limits of IRS programs and projects, and organizational relationships and processes. Final published copy of organizational charts and functional statements is included in the IRM, and covered by RCS 106. 		 
  A. All final approved studies/recommendations, implementation plans, and related correspondence which reflect all organizational realignments and/or change the way IRS does business. (1948 to the Present). PERMANENT.
  1. If records are microfilmed,  
  (a) Paper records Cutoff at the end of the fiscal year.
Destroy after verification of microfilm.
  (b) Microfilm records Cutoff at the end of the fiscal year.
Transfer to NARA, after verification of microfilm, at the end of the fiscal year.
  2. If records are not microfilmed, Cutoff at the end of the fiscal year.
Retire to the Washington National Records Center when 5 years old.
Transfer to NARA when 15 years old.
  B. All working drafts of published organization charts and functional statements for all changes. Organizational charts provide graphic illustrations and descriptions of the arrangement and administrative structure of the functional units of the IRS. The functional statements provide descriptions of the responsibilities assigned to the senior executive officers of the IRS at the Division-level and above. Cutoff at the end of the fiscal year.
Retire to the Washington National Records Center when 5 years old.
Destroy when 10 years old.
  C. All working drafts of unpublished organizational charts and functional statements, internal correspondence, and any other related records. Destroy when no longer needed, not to exceed 5 years.
Item No. Description of Records Authorized Disposition
5. Instructions for Data Base Development other than TCMP.
(Job No. NC1–58–89–4, Item 10)
Textual records relating to the establishment of a database for use in formula development. This includes Request for Information Services (RIS) for Master File data, Sample Design, Table design check sheet prototypes, manual supplements, instructions for data gathering, tape formats, reformatting instructions, variable lists, etc. 		PERMANENT.
Retire to the Washington National Records Center 1 year after project completion.
NOTE: These records contain information subject to the disclosure limitations of section 6103 of the Internal Revenue Code. Currently, the Internal Revenue Service and the National Archives and Records Administration disagree as to the relationship between Chapter 21 of the Title 44, United States Code, and the Internal Revenue Code. Until this question is resolved, neither custody nor legal title of the files will be transferred from Internal Revenue Service to the National Archives. This SF–115 shall be reviewed on or before January 1, 2010, to determine whether this disagreement has been resolved.
6. Completed Project Tape Files other than TCMP.
(Job No. NC1–58–89–4, Item 11)
Machine-readable records, usually magnetic tape or disk, which represent the formula development results. 		PERMANENT.
NOTE: These records contain information subject to the disclosure limitations of section 6103 of the Internal Revenue Code. Currently, the Internal Revenue Service and the National Archives and Records Administration disagree as to the relationship between Chapter 21 of Title 44, United States Code, and the Internal Revenue Code. Until this question is resolved, neither custody nor legal title of the files will be transferred from the Internal Revenue Service to the National Archives. This SF–115 shall be reviewed on or before January 1, 2010, to determine whether this disagreement has been resolved.
7. Documentation on Requirements and/or Specifications for Development of Workload Selection System Base File.
(Job No. N1–58–89–4, Item 12)
Textual records containing variable definitions, grouping definitions, etc. Generally, provided by specifications memorandum to the Detroit Computing Center. 		PERMANENT.
Retire to the Washington National Records Center 1 year after project completion.

Note:

These records contain information subject to the disclosure limitations of section 6103 of the Internal Revenue Code. Currently, the Internal Revenue Service and the National Archives and Records Administration disagree as to the relationship between Chapter 21 of Title 44, United States Code, and the Internal Revenue Code. Until this question is resolved, neither custody nor legal title of the files will be transferred from the Internal Revenue Service to the National Archives. This SF–115 shall be reviewed on or before January 1, 2010, to determine whether this disagreement has been resolved.

Item No. Description of Records Authorized Disposition
8. Output from Initial Processing.
(Job No. NC1–58–89–2, Item 37)
Computer printouts associated with preliminary runs. These runs are generally descriptive of the variables being considered for formula inclusion (.e.g, summary statistics runs). They do not include runs using multivariate analysis. 		Retire to the Washington National Records Center 1 year after project completion.
Destroy when 6 years old.
9. Output from Multivariate Programs for Less Effective Formulas.
(Job No. N1–58–89–4, Item 51)
Textual records consisting of computer output from multi-variate analysis as well as evaluative programs (e.g. output generated from discriminant function or regression analysis) for formulas not considered among the most effective. 		Retire to the Washington National Records Center 1 year after project completion.
Destroy when 6 years old.
10. Output from Multivariate Analytical Programs for the Most Effective Formulas.
(Job No. N1–58–89–4, Item 52)
Textual records consisting of computer output from multivariate analysis as well as evaluative programs (e.g. output generated from discriminant function or regression analysis) for formulas considered the most effective. 		Retire to the Washington National Records Center 1 year after project completion.
Destroy when 6 years old.
11. Evaluation Output from Ancillary Computer Programs Not Directly Used in Formula Development.
(Job No. N1–58–89–4, Item 53)
Textual records consisting of computer output providing data used in comparison and evaluation of alternative formulas. 		Retire to the Washington National Records Center 1 year after project completion.
Destroy when 15 years old.
12. Formula Development Results.
(Job No. N1–58–89–4, Item 54)
Textual records presenting project reports, briefing reports, etc. 		Retire to the Washington National Records Center 1 year after project completion.
Destroy when 15 years old.
13. Documentation.
(Job No. N1–58–89–4, Item 54)
Textual records consisting of written specifications, memorandums, reports, etc., associated with research activities. 		Retire to the Washington National Records Center when 2 years old, or when no longer needed for current business, whichever is earlier.
Destroy when 8 years old.
14. Research Tape Files.
(Job No. N1–58–89–4, Item 56)
Machine-readable tape or disk files associated with research activities. These files may have been extracted or provided by other sources. 		Retire to the Washington National Records Center when 2 years old, or when no longer needed for current business, whichever is earlier.
Destroy when 8 years old.
15. Machine Printouts.
(Job No. N1–58–89–4, Item 61)
Textual computer printouts associated with various research activities. 		Retire to the Washington National Records Center when 2 years old.
Destroy when 8 years old.
Item No. Description of Records Authorized Disposition
16. Special One Time Studies.
(Job No. N1–58–89–4, Item 62)
Special studies based largely but not solely on TCMP identified problems. The final report contains information necessary to interpret and analyze the data. However, other records which may contain taxpayer information and aggregate tabular output may occasionally be referred to after survey completion. Also includes the Taxpayer Attitude Surveys. 		 
  A. Alternative Strategies for Tax Administration (ASTA) and Deferred Adverse Tax Consequences (DATC) studies:  
   1. Survey microdata in machine-readable form. Destroy each dataset 8 years after completion of survey.
   2. Supporting/backup documentation. Retire to the Washington National Records Center 5 years after completion of study.
Destroy 8 years after completion of study.
   3. Final reports. PERMANENT.
Transfer to the National Archives in 5 years blocks when 5 years old.
  B. Taxpayer Attitude Surveys:  
   1. Survey microdata in machine-readable form. PERMANENT.
Transfer each dataset to the National Archives 3 years after completion of survey.
   2. Documentation describing the data elements, codes and other information relating to each dataset. PERMANENT.
Transfer with corresponding dataset.
   3. Supporting/backup documentation not related to datasets. Destroy 3 years after completion of the survey.
   4. Final reports. PERMANENT.
Transfer to the National Archives 3 years after completion of the survey.
17.
National Quality Review System (NQRS).
(Job No. N1-58-06-8)
The NQRS is used by independent quality reviewers to capture non-evaluative national and local product review data obtained from monitoring taxpayer phone calls, reviewing paper cases, and face-to-face contacts. Reports can be generated for planning and tracking purposes. Management uses the system to track organizational performance against official business performance measures, and to identify opportunities for improvement. This component will be scheduled as an item in IRM 1.15.21, Records Control Schedule for Strategic Planning. 		   
  a. Inputs:
Includes all source documentation (Data Collection Instruments, transcripts, and/or notes, etc.) relating to non-evaluative national and local product reviews. 		Delete/Destroy after data input has been validated.  
  b. Outputs:
1.) Various Printed Reports. 		Destroy when superseded or no longer needed.  
 
2.) Directory Files - DAYS2CLOSE <date> 		Delete from directory six months after file transfer.  
 
3.) NQRS <date>files 		Deletefrom directory six months after file transfer.  
  c. NQRS Master Data Files Delete/Destroy six years after close of reporting year.  
  d. System Documentation: Codebooks, record layout, data dictionary, User Guide, Master Attribute Job Aids and other relevant documentation. Delete/Destroy when superseded or obsolete.  

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