- 1.15.23.1 Overview
- Exhibit 1.15.23-1 Records Control Schedule for Tax Administration – Examination
- Exhibit 1.15.23-2 Alphabetical Listing for Tax Administration - Examination
- Exhibit 1.15.23-3 Forms Listing for Tax Administration - Examination
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The records covered by this schedule are created in the Examination organizations in the Business Operating Divisions, Detroit Computing Center and campuses (service centers), and accumulated in the Services and Enforcement organization, Headquarters, campus, and field offices. Although these guidelines are primarily left unchanged and refer to organization titles and offices that have changed, the files and their schedules of disposition still remain. This section will be updated to reflect the new organization.
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The records fall into several major groups which represent the administrative and programs functions. They include:
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Administrative records pertaining to the overall administration and operating of the Examination organizations.
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Records which document the development of policies and the administration of programs pertaining to (1) the selection of returns for examination, (2) the examination and/or investigation of all classes of tax returns (with the exception of alcohol, tobacco and firearms), (3) the determination of correct tax liabilities and deficiencies, and penalties where applicable, and (4) the disposition of claims for reward and offers in compromise.
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To facilitate reference, this schedule contains an alphabetical listing cross-indexed to specific items in Exhibit 1.15.23-2 and a numerical listing of forms cross-indexed to specific items in Exhibit 1.15.23-3.
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The records disposition authorizations in this schedule are based upon administrative determinations of the Internal Revenue Service and approvals granted by the Archivist of the United States, and Congressional disposal authority contained in the following House Reports:
Number Congress Session 1076 83rd 1st 2102 83rd 2nd 2646 84th 2nd 2157 84th 2nd 812 86th 1st 118 88th 1st 1499 88th 2nd 1818 88th 2nd 1895 88th 2nd 1853 89th 2nd 91-145 91st 1st -
See Exhibit 1.15.23-1 for the Records Control Schedule for Tax Administration-Examination.
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See Exhibit 1.15.23-2 for the Alphabetical Listing for Tax Administration - Examination.
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See Exhibit 1.15.23-3 for the Forms Listing for Tax Administration - Examination.
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Develop and coordinate policies and programs for the review of tax returns to establish the true tax liability of taxpayers under the internal revenue laws. These activities include setting up and reviewing procedures, preparing field instructions and guides, and collaborating in the preparation of forms and instructions for the use of taxpayers.
| DESCRIPTION OF RECORDS | AUTHORIZED DISPOSITION |
| EXAMINATION ACTIVITY | |
| Administrative Records | |
| 1. Examination Subject Files.Contains correspondence, reports, and other documents which have usefulness for reference purposes, and related control cards. This file contains narrative and statistical reports of the Examination organizations; reports, memoranda, and other papers on the organization and activities of the Examination organizations, etc. (Job No. N1-58-88-2, Item 1) | Destroy when 25 years old. |
| 2. Examination Subject-Numerical Files.Contains correspondence with taxpayers, the field, and others on tax cases; instructions to the field; narrative reports; and related control cards (EXCEPT those records covered by the subject files above). (Job No. N1-58-88-2, Item 2) | Destroy when 6 years old. |
| 3. Record set of Examination Releases, Manuals, and Forms. (Job No. N1-58-88-2, Item 3) | Destroy obsolete items when 2 years old. |
| 4. Memoranda from Chief Counsel giving notification of closing of key cases and copy of court decisions. (Job No. NN-163-57, Item 3) | Destroy when 3 years old. |
| 5. Suspense File (including Forms 1254 and 1254-A or equivalent forms). (Job No. NN-163-57, Item 4) | Destroy 3 years after close of case. |
| 6. Monthly, Quarterly, Annual, and Other Periodic Management Information Reports.Includes computer generated reports produced from the Master File and other Management Information Systems of the Service to measure field accomplishments in returns and staff time, additional taxes and penalties proposed, and effected and related material. (Job No. N1-58-88-2, Item 6) Record copy microfiche form listings and reports produced at the Detroit Computing Center. | Destroy when 5 years old. |
| 7. Daily, Monthly, and Other Periodic Production Reports used in the preparation of the statistical reports described above. (Job No. N1-58-88-2, Item 7) | Destroy when 3 years old. |
| 8. Taxpayer File and Related Control Cards. Alphabetical file containing taxpayer inquiry correspondence and field referrals concerning such taxpayers. (Job No. NN-163- 57, Item 5) | Destroy when 3 years old. |
| 9. Guidelines, Standards, Training Kits, and Related Materials prepared by the Examination organizations, for on-the-job training in examining and processing taxpayers' returns and for testing employees in the activity (EXCEPT records documenting administration of the examination training program and a record set of training course studies, including audio-visual material which will be PERMANENT). (Job No. N1-58-88-2, Item 9) | Destroy when training activities are completed or eliminated. |
| Examination Records | |
| 10. Applications for Extension of Amortization or Related Material filed by taxpayers electing to extend amortization over a period of years. (Job No. II-NNA-756, Item 127) | Destroy after 15 years old. |
| 11. Precedent and Historical File. Consists of capital stock tax returns and related documents, including suit cases and administrative refund cases involved in claims for refund or exemption from the tax on the ground of "not doing business" or under the provisions of Section 101, 201, 204, and 207 of the Internal Revenue Code of 1939. (Job No. N1-58-88-2, Item 17) | Destroy when 50 years old. |
| 12. Claim Work Cards (alphabetical set). Summarizes the history of all capital stock tax claims for the period 1933 to 1952. These cards disclose the date of filing, date of closing and action taken. (Job No. N1-58-88-2, Item 18) | Destroy when 25 years old. |
13. Rewards Claim Cases (with related indexes). Documents requests for rewards for supplying information to the Government relative to alleged tax
violations. They include correspondence, special reports, memorandum of opinion closing the case, notice of action taken relative
to the claim, and evidence of collection or deposit of tax upon which the reward, if any, is based.Note:Rewards claim cases in general were referred to District Directors in July, 1953. Current Headquarters records relating to this item primarily consist of correspondence with informants and field offices included in the item on Taxpayer files and related control cards). (Job No. N1-58-88-2, Item 19). |
Retire to Records Center 10 years after case is closed.
Destroy 25 years after case is closed. |
| PROGRAM AND FUNCTIONAL RECORDS | |
| 14. National Research Program (NRP).Correspondence requirements and specifications data, which covers checksheets, general and specific instructions for agreements, coordination and validations, System Acceptability Testing (SAT) Plans for input and output and table results. (Job No. NC1- 58-79-7, Item 7) | Retire to Records Center when no longer needed in current operations. Destroy when 25 years old. |
| 15. Research and Special Projects. Includes surveys, studies, samples, tests, correspondence, checksheets, workpapers, printouts, study tables, specifications, files, sampling reports and other detail records pertinent to the mission. (Job No. NC1-58-79-7, Item 8) | Retire to Records Center after final report has been completed and evaluated.
Destroy when 6 years old. (See 26 U.S.C.A. 55(f) 4 18 U.S.C.A. 1905. |
| 16. Senate Select Committee.Correspondence, status reports, background files, workpapers and other data pertinent to the investigative activities. (Job No. NC1-58-79-7, Item 9) | Destroy when 10 years old provided that authorization of the Senate Select Committee involved in selected investigative activity has been obtained. |
| 17. Treasury Inspector General for Tax Administration (TIGTA) Audit Reports and RelatedWorkpapers and Correspondence. Includes reports on surveys, special studies, and investigations conducted jointly with other organizations. (Job No. NC1-58-79-7, Item 10) | |
| a) Record Copy: | Destroy 3 years after completion or issuance of report. |
| b) All other copies: | Destroy when 3 years old or when no longer needed in current operations. |
| 18-33 RESERVED. Disclosure Activity records have been moved to IRM 1.15.8, Records Control Schedule for Administrative/Organizational Records. | |
| EXAMINATION ACTIVITY (REGIONAL AND DISTRICT OFFICES) | |
| Administrative Files | |
| 34. Correspondence Files.Memoranda, teletypes, etc., (excluding records covered by Item 35 below) pertaining to the administrative, housekeeping, or facilitative functions relating to the overall administration and operation of an individual office. (Job No. II-NNA-1241, Item 1) | Destroy when 2 years old. |
| 35. General Correspondence Files. Intra-Service correspondence and related documents covering program activities (not covered elsewhere in this schedule) involving procedures, rulings and decisions of a general nature, not involving the tax liability of a specific taxpayer and case. Also, general correspondence with the public, Congress and other federal agencies regarding federal taxation and not a part of a specific case. (Job No. NC1-58-79-6, Item 1) | Destroy when 2 years old. |
| 36. Routine Transmittal Letters and Memoranda. Records pertaining to the shipment and receipt of returns and documents within the examination function (includes Form 3210, Document Transmittal) (Job No. II-NNA-1241, Item 3). | Destroy when 1 year old. |
| 37. Minutes or Summaries of Conferences and Meetings. Documentation of minutes or summaries of conferences and meetings, including information on decisions reached and action taken or to be taken. (Job No. NC1-58-79-6, Item 2) | a) Record copy:
Destroy when 2 years old. b) All other copies: Destroy when 1 year old, or when no longer needed in current operations, whichever is earlier. |
| 38. Internal Control Records. Card files and other records (not covered elsewhere in this schedule) developed to control workflow and record action taken and receipts for records borrowed or loaned. (Job No. NC1-58-79-6, Item 3) | Destroy when 1 year old or when no longer needed in current operations. |
| 39. Issuance Files. Copies of internal management documents, which are issued by the Headquarters, field, or campus Directors, and are retained solely for reference purposes. (Job No. II-NNA-1241, Item 7) | Destroy when obsolete or superseded. |
| 40. Evaluation Assistance Reports. Narrative reports (excluding internal security reports) prepared by Headquarters, field, and campus offices together with related correspondence. Reports contain evaluations of program activities/field operations progress/conformance or variations to existing procedures and regulations for management purposes. (Job No. NC1-58-79-6, Item 4) | a) Record copy:
Destroy when 2 years old. b) All other copies: Destroy when no longer needed in current operations, but no later than 3 years old. |
| 41. Treasury Inspector General for Tax Administration (TIGTA) Audit Reports and Related Workpapers and Correspondence. Includes reports on surveys, special studies, and investigations conducted jointly with other organizations. (Job No. NC1-58-77-3, Item 1) | |
| a) Record Copy: | Destroy 3 years after completion or issuance of report. |
| b) All other copies: | Destroy when 3 years old or when no longer needed in current operations. |
| 42. Examination Case Files. Copies of Revenue Agent reports with related work papers and other documents filed in the Examination organizations. (Job No. N1-58- 88-4) | |
| a. Fraud Cases. | Retire to Records Center 3 years after the date of the closing. Destroy 10 years from the date of closing. |
| b. Coordinated Industry Cases. | Retire to Records Center 4 years after the date of closing. Destroy 15 years from the date of closing. |
| c. Case File Closing Agreements | Pending final Business Unit disposition proposal, and approval by the National Archives. Contact local Area Records Manager for the latest records scheduling information. |
| 43. RESERVED. | |
| 44. Records of Changes in Capital Structure. These records are accumulated as the result of changes in capital structure and reorganization of corporations relating to tax potentials of the company. (Job No. NC1-58-79-6, Item 6) | Retire to Records Center when 4 years old. Destroy when 10 years old. |
45. Records of Stock Valuations. These records reflect valuations of stocks of unlisted, closely held and similar corporations. They also include widely
traded stock which may have one or more of the characteristics of closely held stock where a particular decedent or donor
is concerned.Note:They have continuing reference value in determining tax liabilities particularly in the auditing of estate and gift tax returns. (Job No. NC1-58-79-6, Item 7) |
Destroy when 20 years. |
| 46. Docket Lists. Lists of cases docketed by the court. (Job No. II-NNA-1241, Item 17) | Destroy when 6 months old. |
| 47. Postal Records. This file contains copies of applications for registration and certificates of declared values on matters subject to postal surcharge reflecting date of mailing of statutory notices to taxpayers. (Job No. II-NNA-1241, Item 18) | Destroy when 5 years old. |
| 48. Management Information and Production Reports. Record set of various recurring, usually computer generated, management information and operational production reports prepared by service centers, Data Center, and Master File or other systems for the Examination organizations covering accomplishments, inventories, staffing, additional tax and penalty adjustments and other related data (Job No. N1-58-88-4). | |
| a. Daily and Weekly. | Destroy when no longer needed in current operations, but no later than 1 year. |
| b. Monthly, Quarterly, Semi-Annual and Annual. | Destroy after 3 years plus current year or after no further reference value. |
| c. Branch/Group (detail only). | Destroy after 1 year plus current year. |
| Service Center (Campus) Hardcopy Listings/Reports | |
| d. Monthly, Quarterly, Semi-Annual and Annual. | Destroy after 3 years plus current year or after no further reference value, whichever is earlier. |
| e. Statute Listings. | Destroy after 5 years plus current year, or after no further reference value, whichever is earlier. |
| 49. Examination Record/Control Cards — Audit Information Management System (AIMS) Examination Request Master File, Request/Group Control Card and Examination Request Non-Master File, Form 5354 (Request Non-master File/Group Control Card) which contain pertinent data relating to the receipt, processing and final disposition of cases submitted to examining officers. (Job No. N1-58-88-4). | |
| a. Control Record Cards for field examination cases. | Destroy 3 years after case is closed. |
| b. Control Record Cards for office examination cases. | Destroy after validation of inventory from AIMS validation list or one year after the case closed, whichever is sooner. |
| 50. AMFRZ Closed File. The closed file will be maintained in alphabetical order. The closed file will be purged monthly and Examination Update, Form 5348, that are 120 days or older, as determined from the date of input, will be removed. (Job No. N1-58-88-4) | Destroy purged documents as they are no longer needed in current operations or 180 days after input date, whichever is sooner. |
| 51. Examination Non-Examined Closings, Form 5351. Used to close all non-examined returns except claims. (Job No. N1-58-88-4) | Destroy 1 year after terminal input. |
| 52. Examination Return Charge-Out, Form 5546, when there is a missing sheet (Disposal Code 28, 29, or 33). (Job No. N1- 58-88-4) | Destroy 1 year after terminal input. |
| 53. Terminal Input Documents. Any input documents not required to be forwarded to the service center. (Job No. N1-58-88-4) | Destroy when no longer needed in current operations, but no later than 3 months. |
| 54. Post Review Correspondence. Correspondence with Headquarters on cases submitted by the local Examination organizations for review and including, among others, opinions on those cases involving over assessments exceeding $200,000 and bankruptcies. (Job No. II-NNA-1241, Item 24) | Destroy when 2 years old. |
| 55. Coordinated Examination Planning File. A compilation of significant past and present data bearing on the tax obligations and operations of a taxpayer. It provides basic information regarding the organizational structure, operations, post audit results and other material information considered useful to efficient and expeditious examinations. This file contains information gleaned from revenue agent reports, information reports by regulatory agencies, newspaper items, published stockholder reports, and corporate minutes affecting subsequent year returns. (Job No. N1-58-88-4) | Destroy when 75 years old. |
| 56. Coordinated Examination Status Report (Parts I and II). Form 4451, Large Case Status Report, when case is closed, is held by the District Coordinator. (Job No. N1- 58-88-4) | Destroy when 15 years old. This series is no longer created and will be removed from this IRM when all records reach their final disposition date. Part 1 was obsolete as of January 1993, and Part II was obsolete as of March 2004. Part I records have reached their final disposition date and can be destroyed. Part II records can be destroyed in March 2019, when the records have reached their final disposition date. |
| 57. Rewards Claim Cases. (With related indexes) Documenting requests for rewards for supplying information to the Government relative to alleged tax violations. They include correspondence, special reports, memorandum of opinion closing the case, notice of action taken relative to the claim, and evidence of collection or deposit of tax upon which the reward, if any is based. | Destroy 3 years after close of case. This series is no longer created and will be removed from this IRM when records reach their final disposition date. |
58. Petroleum Industry Files. These files contain a compilation of significant past and present data bearing on nationwide treatment of the complex issues
related to oil pricing and shipment of foreign produced crude oil and products. They provide guidelines for consistent treatment
of these issues industry-wide. Note:These files are located in the Natural Resources and Construction Industry of the Large and Mid-Size Business Division and are under the jurisdiction of the Industry Director. (Job No. NC1-58-79-6, Item 12) |
Destroy when 25 years old. |
| 59. Agent's Activity Report. Used by agents to report planned activities. (Job No. NC1-58-79-6, Item 13) | Destroy when 1 year old. |
| 60. Tax Auditor's Daily Activity Report. Form 4606, Daily Activity Record, prepared daily by each tax auditor to record time spent on each examination and non-examination activity, and used to post total time by activity code, to the monthly Examination Technical Time Report. (Job No. N1- 58-88-4) | Destroy when 6 months old or when no longer needed by local manager, whichever is less. |
61. Determination Letters. Letters issued by field and campus Directors in response to taxpayers' requests involving income, profits, estate, gift,
employment, and excise tax matters. Note:Determination letters are issued by field and campus Directors only if the question presented is covered specifically by a ruling, opinion, or court decision published in the Internal Revenue Bulletin; such determination letters are subject to field and campus offices, but not Headquarters, post review. Determination letters are issued by field and campus Directors only if the question presented is covered specifically by a ruling, opinion, or court decision published in the Internal Revenue Bulletin; such determination letters are subject to field and campus offices, but not Headquarters, post review. (Job No. NC1-58-79-6, Item 15) |
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| a. General written determinations (along with background file documents) issued pursuant to a request made after October 30, 1976. | Destroy 3 years after aforementioned determinations are opened to public inspection. |
| b. General written determinations (along with background file documents) issued pursuant to a request made before November 1, 1976. | (a) Destroy 3 years after aforementioned determinations are opened to public inspection. (If funds are appropriated before January 20,
1979). (b) Destroy after January 20, 1979, (if funds are not appropriated prior to January 20, 1979). |
| c. Written determinations having significant reference value (as determined by the Secretary) along with background file documents. | Destroy when 15 years old. |
| 62. Ruling Letters. Copies of Headquarters individual ruling letters referred to field and campus offices, to inform such offices of rulings issued to taxpayers within each field and campus offices. (Job No. NC1-58-79-6, Item 16) | Destroy when 4 years old. |
| 63. Examination Technical Time Report. Prepared by all examination function technical personnel in field, campus, and service centers to report all direct examination and non-examination time by activity code designation. (Job No. N1-58-88-4) | Destroy when 2 years old. |
| 64. No Claim for Reward Informants Correspondence. Correspondence with the public regarding alleged violations for which no claim for reward has been or will be filed. (Job No. NC1-58-79-6, Item 18) | |
| a. Informants' correspondence that does not warrant an investigation and the information is closed on survey without association of returns. | Destroy 3 years after information is closed on survey. |
b. Informants' correspondence that warrants an investigation and the information is closed by completion of an examination.
Note:The informants correspondence and special reports prepared (if any) must be removed from the administrative file and placed in a special file for security reasons. |
Destroy 3 years after case is closed. |
| 65. Reopening Memoranda. This file consists of Form 4505. Reopening memoranda — Part 1 becomes part of a case file. Parts II through IV are information/control copies. (Job No. NC1-58-79-6, Item 19) Parts II through IV. | Destroy when no longer needed. |
| 66. Examination Information Report. Forms 5346 prepared by examiners and used to requisition returns. (Job No. NC1-58-79-6, Item 20) | |
| a. Non-selected Returns. | Destroy 26 months after input to data base. |
| b. Selected Returns. | Destroy when related returns are destroyed. |
| 67. General Background Information. Correspondence, reports, etc., between field officials and Headquarters. (Job No. NC1-58-79-6, Item 21) | Destroy 5 years after closing the file or when no longer needed in current operations. |
| 68. Delegation of Authority for Signing Statutory Notices. (Job No. NC1-58-79-6, Item 22.) Computerized Certified Mailing Lists of Statutory Notices. | Destroy 10 years after end of processing year. |
69. Joint Compliance Program (JCP) Documents. Requisitions, accounting papers, summary listings, and related documents. Note:Projects that require follow-up action, as determined by the Examination and Criminal Investigation organizations, should be withheld from disposal. (Job No. NC1-58-79-6, Item 23) |
Destroy 1 year after completion of project. |
| 70. RESERVED. | |
| 71. Taxpayer Data Access (Form 11377). Form is used by employees Servicewide to document access to taxpayer return information when the access is not supported by direct case assignment, but is performed in error. The form is used to explain erroneous access that may raise a suspicion of an unauthorized access. (Job No. N1-58-05-4) | Retire to Records Center when 3 years old or when no longer needed for current business. Destroy when 6 years old. |
| 72-79. RESERVED. | |
| 80. Passive Foreign Investment Company (PFIC) Taint Removal Election (Form 8621-A) File. Used by shareholders of a former PFIC or a Section 1297(e) PFIC to make a late purging election under Section 1298(b()(1) to terminate their PFIC status. (Job No. N1-58-08-2) | Cut off at end of calendar year in which case is closed. Retire to Records Center after cut off. Destroy 50 years after cut off. |
| Note: Also refer to the Forms Listing | |
|---|---|
| Description of Item | Item No. |
| Agent’s Activity Report | 59 |
| AMFRZ Closed File | 50 |
| Background Information Assistance Reports | 67 |
| Case File Closing Agreements. | Pending final Business Unit disposition proposal, and approval by the National Archives. |
| Changes in Capital Structure | 44 |
| Chief Counsel Memorandums | 4 |
| Claim Work Cards | 12 |
| Control Cards | 1,2,8,13,49 |
| Coordinated Examination Status Reports | 56 |
| Coordinated Industry Case Planning Files | 55 |
| Coordinated Industry Cases | 42b |
| Correspondence Files | 1,2,8,13-17,34,35,40,41,54,64,67 |
| Delegation of Authority Files | 68 |
| Determination Letters | 62 |
| Docket Lists | 46 |
| Document Transmittals | 36 |
| Evaluation Assistance Reports | 40 |
| Examination Case Files | 42 |
| Examination Information Report | 66 |
| Examination Non-Examined Closings | 51 |
| Examination Record | 49 |
| Examination Return Charge-Out | 52 |
| Examination Technical Time Report | 63 |
| Extension of Amortization | 10 |
| Fraud Cases | 42a |
| Internal Control Records | 38 |
| Internal Management Documents | 39 |
| Issuance Files | 39 |
| Joint Compliance Program (JCP) | 69 |
| Management Information and Production Reports | 6,48 |
| Meeting Minutes | 37 |
| Minutes or Summaries of Conferences and Meetings | 37 |
| National Research Program | 14 |
| No Claim for Reward Informants Correspondence | 64 |
| Numerical Files | 2 |
| Passive Foreign Investment Company (PFIC) Taint Removal Election (Form 8621-A) File | 80 |
| Petroleum Industry Files | 58 |
| Postal Records | 47 |
| Post Review Correspondence | 54 |
| Precedent and Historical Files | 11 |
| Releases, Manuals, and Forms (Record Set) | 3 |
| Reopening Memoranda | 65 |
| Reports | 1,2,6,7,13,15-17,40-42,48,55, 64,67 |
| Research Projects | 15 |
| Rewards Claim Cases | 13 |
| Ruling Letters | 62 |
| Senate Select Committee | 16 |
| Special Projects | 15 |
| Stock Valuations | 45 |
| Subject Files | 1,2 |
| Suspense Files | 5 |
| Tax Auditor’s Daily Activity Report | 60 |
| Taxpayer Data Access (Form 11377) | 71 |
| Terminal Input Documents | 53 |
| TIGTA Audit Reports | 17,41 |
| Training | 9 |
| Transmittal Letters and Memoranda | 36 |
| Form Number | Title | Item No. |
| SS-8 SS-8 (BR) SS-8 (PR) |
Determination of Worker Status for Purposes of Federal Income Taxes and Income Tax Withholding | 61 |
| 211 | Application for Award for Original Information | 13 |
| 813 | Document Register | 49 |
| 872 | Consent to Extend the Time to Assess Tax | 10 |
| 872-B | Consent to Extend the Time to Assess Miscellaneous Excise Taxes | 10 |
| 875 | Acceptance of Examiner’s Findings by a Partnership, Fiduciary, S Corporation, or Interest Charge Domestic International Sales Corporation | 42b |
| 886-A | Explanation of Items | 42 |
| 886-A1 | Employee Tip Examination Worksheet | 42 |
| 886-A (SP) | Explanation of Item - Spanish Version | 42 |
| 886-EIC-A | Earned Income Credit for Taxpayers Without a Qualifying Child | 42 |
| 886-H-DEP | Supporting Documents for Dependency Exemptions | 42 |
| 886-H-DEP (SP) | Supporting Documents for Dependency Exemptions – Spanish Version | 42 |
| 886-H-EIC | Supporting Documents for Taxpayers Claiming EIC on the Basis of a Qualifying Child(ren) | 42 |
| 886-H-EIC (SP) | Supporting Documents for Taxpayers Claiming EIC on the Basis of a Qualifying Child(ren) – Spanish Version | 42 |
| 886-H-HOH | Supporting Documents for Head of Household Filing Status | 42 |
| 886-H-HOH (SP) | Supporting Documents for Head of Household Filing Status – Spanish Version | 42 |
| 886-L | Supporting Documents | 42 |
| 886-R-EIC | Supporting Documents for Taxpayers Claiming EIC on the Basis of a Qualifying Child | 42 |
| 886-S | Partners’ Share of Income | 42 |
| 886-W | Distribution of Beneficiaries’ Shares of Income and Credits | 42 |
| 886-X | Shareholders Shares of Income, Deductions and Credits | 42 |
| 886-Z | Partners or S Corporate Shareholders Shares Income | 42 |
| 918 | Status of Examinations | 49 |
| 977 | Consent to Extend the Time to Assess Liability at Law or in Equity for Income, Gift and Estate Tax Against a Transferee or Fiduciary | 10 |
| 1254 | Examination Suspense Report | 5 |
| 1254-A | Examination Suspense Report - Supplemental Data Sheet | 5 |
| 2083 | Annual Report of Informants’ Claim Processed | 48b |
| 2198 | Determination of Liability for Personal Holding Company Tax | 61 |
| 2259 | Agreement as Determination Pursuant to Section 1313(a)(4) of the Internal Revenue Code | 61 |
| 2275 | Records Request, Charge and Recharge | 36 |
| 2285 | Concurrent Determinations of Deficiencies | 61 |
| 2322 | Statement of Interest or Estimated Tax Penalty Charges | 61 |
| 2543 | Valuation of Closely Held Corporations Stock | 45 |
| 2677 | Request for Account History and Tax Audit | 42b |
| 2683 | Examination Division Referrals to Criminal Investigation Division | 67 |
| 2750 | Waiver Extending Statutory Period for Assessment of Trust Fund Recovery Penalty | 62 |
| 2769 | Computation of Deposit Penalty | 48b/d |
| 2797 | Referral Report of Potential Criminal Fraud Cases | 42a |
| 3053 | Affiliated Corporation Examination Notice | 42b |
| 3185 | Transfer of Return | 36 |
| 3210 | Document Transmittal | 36 |
| 3233 | Report of Gift Tax Examination | 42b |
| 3558 | Technical Coordination Report | 35 |
| 3965 | International Enforcement Program - Report on Surveys, Referrals and Examination Activity | 17 |
| 4081 | Transmittal Memorandum Joint Committee Case | 42b |
| 4318 | Examination Workpapers Index | 42b |
| 4318-A | Continuation Sheet for Form 4318, Examination Workpapers Index | 42b |
| 4387 | Policyholder’s Share of Investment Yield | 42b |
| 4389 | Adjustment to Reserves and Required Interest | 42b |
| 4392 | Other Amounts of Income | 42b |
| 4393 | Death Benefits, Etc. | 42b |
| 4398 | Dividends Paid | 42b |
| 4399 | Deductions for Dividends to Policy Holders | 42b |
| 4402 | Analysis of Surplus Accounts | 42 |
| 4404-A | Computation for Income Tax for Years After 1981 | 42b |
| 4463 | Requests for Technical Advice or Technical Expedited Advice | 61 |
| 4485 | LMSB Request for Assistance or Support Resources | 42 |
| 4505 | Reopening Memorandum | 65 |
| 4549 | Income Tax Examination Changes | 42 |
| 4549-A | Income Tax Discrepancy Adjustments | 42 |
| 4549-B | Income Tax Examination Changes | 42 |
| 4549-E | Income Tax Discrepancy Adjustments | 42 |
| 4549-EZ | Income Tax Examination Changes – Simplified Version | 42 |
| 4549 (SP) | Income Tax Examination Changes - Spanish Version | 42 |
| 4564 | Information Document Request | 42b |
| 4605 | Examination Changes – Partnerships, Fiduciaries, S Corps., & Interest Charge Domestic International Sales Corporations | 42b |
| 4605-A | Examination Changes – Partnerships, Fiduciaries, Small Business Corps., & Domestic International Sales Corp. International Sales Corporations | 42b |
| 4606 | Daily Activity Record | 60 |
| 4665 | Report Transmittal | 42 |
| 4666 | Summary of Employment Tax Examination | 42 |
| 4667 | Examination Changes – Federal Unemployment Tax | 42 |
| 4668 | Employment Tax Examination Changes Report | 42 |
| 4700 | Examination Workpapers | 42b |
| 4700-A | Form 4700 Continuation | 42b |
| 4700-B | Form 4700 Business Supplement | 42b |
| 4700-C | Form 4700 Supplement | 42b |
| 4764 | LMSB Examination Plan | 42b |
| 4764-A | LMSB Examination Plan, Part III - Summary of Assignments | 42b |
| 4764-B | LMSB Examination Plan, Part III - Summary of Procedures Section | 42b |
| 4791 | Approval for LMSB Transfer/Decontrol | 42b |
| 4844 | Request for Terminal Action | 48 |
| 5054 | Coordinated Examination Program Preliminary Request for Support Needed in FY | 2 |
| 5079 | Classification Monitoring Report | 6 |
| 5101 | Examination Referral Slip | 42 |
| 5255-PG 1 | Report of Engineering and Examinations | 15 |
| 5255-PG 2 | Report of Engineering and Examinations | 15 |
| 5255-PG 3 | Report of Engineering and Examinations | 15 |
| 5255-PG 4 | Report of Engineering and Examinations | 15 |
| 5320 | Computer Examination Application Report | 42 |
| 5346 | Examination Information Report | 66 |
| 5347 | Examination Multiple Request Master File | 49 |
| 5348 | AIMS/ERCS Update (Examination Update) | 50 |
| 5349 | Examination Correction Request | 42 |
| 5351 | Examination Non-Examined Closings | 51 |
| 5354 | Examination Request Non-Master File | 49 |
| 5384 | Excise Tax Examination Changes and Consent to Assessment and Collection | 42 |
| 5385 | Excise Tax Examination Changes | 42 |
| 5546 | Examination Return Charge-Out Sheet | 52 |
| 5606 | Workpapers Cover Sheet | 42 |
| 5698 | Examination History Record | 42 |
| 5714 | Confirmation of Appointment | 42 |
| 6084 | Quarterly Joint Workplan and Conference Memorandum | 2 |
| 6095 | Carryover Recurring Adjustments Schedule | 55 |
| 6212-A | Examination Referral Checksheet A | 42 |
| 6212-B | Examination Referral Checksheet B | 42 |
| 6212-C | Examination Referral Checksheet C | 42 |
| 6229 | Collateral Examination | 42 |
| 6241 | Non-DIF Corporate Classification Checksheet | 42 |
| 6388 | Semi-Annual Report of Jeopardy and Termination Assessments | 48e |
| 6430 | Income Tax Return Inspection Record | 42b |
| 6533 | Examination Referral Worksheet | 42 |
| 6618 | Correspondence Tax Examiner Work Review | 42 |
| 6651 | Medical – IRC 213 Pro Forms Worksheet 1981 | 42 |
| 6651-B | Medical – IRC 213 Pro Forms Worksheet | 42 |
| 6653 | Casualty Loss – IRC 165 Pro Forms Worksheet | 42 |
| 6654 | Moving Expenses – IRC 217 Pro Forms Worksheet | 42 |
| 6655 | Contributions – IRC 170 Pro Forms Worksheet | 42 |
| 6657 | Related Returns Examination Report | 42 |
| 6754 | Examination Classification Checksheet | 42 |
| 6780 | MAP Report Cover Sheet | 42b |
| 6843 | Rental Income and Expenses Pro Forma Worksheet | 42 |
| 6851 | CEP Issue and Time Tracking Report | 63 |
| 6852 | CEP Issue and Time Tracking Continuation Sheet | 63 |
| 6882 | IDRS/Master File Information Request | 6 |
| 7561 | Record of Stock Valuation | 45 |
| 8357 | Transmittal of a Potentially Abusive Tax Shelter | 42 |
| 8572 | Request for Locator Services | 42 |
| 8621-A | Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company | 80 |
| 8721 | AIMS Inventory Validation Discrepancy List #1 | 50 |
| 8722 | AIMS Inventory Validation Discrepancy List #2 | 50 |
| 9011 | Tax Examiner Weekly Review Checksheet | 6 |
| 9013 | Tax Examiner Closed Case Review Checksheet | 6 |
| 9231 | Collection – Employment Tax Examination Handling/Routing Instructions | 42 |
| 9337 | Social Security Administration (SSA) Reconciliation Referrals | 42 |
| 9340 | Correspondence Status Report for Returned SSA Cases (Case Types 3,5,7,8 or Gen. Code S) | 42 |
| 9509 | Examination – Action 61 | 42 |
| 9885 | Request for AIMS Assistance | 49 |
| 9951 | Research History Sheet | 42 |
| 9982 | Louisville District Case Control | 42b |
| 9984-A | Activity Record of Examining Officer | 48 |
| 9984-B | Examiner’s Activity Record | 48 |
| 9984-C | Examiner’s Activity Record (History Sheet) | 48 |
| 9984-D | Office Examiner Forecast and Activity Record | 48 |
| 10015 | Daily Locator Record | 2 |
| 10073 | Examination Rejection Notice | 42 |
| 10089 | Informer’s Reward Report | 13 |
| 10099 | Indianapolis District Case Control Sheet | 42 |
| 10112 | Group Manager’s Memorandum | 36 |
| 10114 | Tax Returns Classification Check Sheet | 42 |
| 10128 | Computation of Addition to the Tax Negligence/Fraud | 42 |
| 10129 | Request for Computer Audit Specialist Assistance | 49 |
| 10130 | Group Manager Scheduling Work Sheet | 34 |
| 10140 | Category A – On-Site Classifier Examination Referral Form | 36 |
| 10142 | Transmittal of Examination Case Without Return | 36 |
| 10146 | Analysis of Financial Statement | 42 |
| 10151 | QRDT Weekly Report | 38 |
| 10155 | Unagreed Office Audit Cases | 42 |
| 10159 | Interview History Sheet | 42 |
| 10207 | Record of Audit Activity and AIMS Update | 49 |
| 10230 | Taxpayer Contact Record | 42 |
| 10252 | Examining Officer and Conferee’s Activity Record | 48 |
| 10264 | Revenue Agent – Classification Checksheet | 42 |
| 10296 | Form 519 Rejects | 49 |
| 10307 | Unagreed Office Audit Cases | 42 |
| 10313 | Telephone Contact | 42 |
| 10316 | Unagreed Case Checklist | 42 |
| 10329 | Transmittal Sheet – Related Cases | 42 |
| 10331 | Interview Work Sheet – Individual | 42b |
| 10363 | Notice Agreement Inquiry Referral | 42 |
| 10398 | Church Case – IRC 7611 Time Limits | 42b |
| 10435 | Classification Review Worksheet | 40 |
| 10436 | Midstates Region – International Feature Tax Return – Classification Checksheet | 15 |
| 10439 | Collateral Examination Request and Report | 42 |
| 10455 | Request for Computer Assisted Audit Program Assistance | 49 |
| 10463 | Examination Support and Processing Collection Request | 42 |
| 10470 | Examination Case Processing | 42 |
| 10479 | Office Examination Review Checklist | 42 |
| 10512 | Group Manager’s Review Schedule | 34 |
| 10846 | Research Control Log | 48a |
| 10890 | Information Obtained for Record Evaluation | 42 |
| 10930 | Revenue Agent Classification Sheet | 42 |
| 10931 | Telephone Contact Report | 42 |
| 10942 | Confidential Report Informant’s Claim for Reward | 13 |
| 10945 | Project 709 Tracking Sheet | 42a |
| 10955 | Exam Support Staff (ESS) Checklist | 42 |
| 10956 | Examination Closing Instruction | 42 |
| 11113 | Examination of Returns not Within Current Examination Cycle | 49 |
| 11169 | Key and Related Field and Office Examination Returns | 42 |
| 11186 | IRS Determination as to Certain Penalties | 61a |
| 11369 | Confidential Evaluation Report on Claim for Reward | 13 |
| 11377 | Taxpayer Data Access | 71 |
| 11377-E | Taxpayer Data Access (Electronic) | 71 |
| 11645 | New/Associate Case Documentation Sheet | 42 |
| 11660 | Fraud Development Checksheet | 42 |
| 11661 | Request for Fraud Development | 42 |
| 12893 | Telephone Contact Form | 42 |
| 13537 | Office Exam Monthly Group Return Order | 36 |
| 13549 | Campus Fraud Lead Sheet | 42 |
| 13670 | Exam Express | 15 |
| Obsolete Forms: | ||
| TY 14-H | Taxpayer Delinquency Investigation | |
| TY 26 | Form 17-A. Statement of Tax Due | |
| 764 | Agents Activity Report | |
| 886-H | Explanation of Items – Supporting Documents | |
| 886-H(SP) | Explanation of Items – Supporting Documents – Spanish Version | |
| 886-R | Supporting Documents for Recertification | |
| 886-R-DEP | Production and Review Forms – Qualifying Child(ren) | |
| 968 | Application for Extension of Amortization | |
| 969 | Application for Extension of Amortization | |
| 2450 | Individual Weekly Operational Analysis for Non-Enforcement Personnel | |
| 2528-A | Examination Disposal Transmittal Control | |
| 2660 | Inventory of Informants’ Claims for Reward | |
| 2671 | Regional Analyst Time Report | |
| 3232 | Examining Officer’s Report Transmittal | |
| 4143 | Large Case Identity Record | |
| 4285 | Audit Clerical Activity Schedule and Performance Report | |
| 4404 | Computation for Income Tax for Years After 1961 | |
| 4451-PT I | C.E.P. Case Status Report – Part I | |
| 4451-PT II | C.E.P. Case Status Report – Part II | |
| 4451-PT III | C.E.P. Case Status Report – Part III | |
| 4502 | Examination Technical Time Report | |
| 4502-A | Examination Technical Time Report | |
| 4760 | Processing Record – Agreed Unpaid Deficiency Cases Requiring Prompt Assessment or Overassessment | |
| 5225 | Estate Tax Pre-planning and Examination Workpaper Cover Sheet | |
| 5225-A | Estate Tax Pre-planning and Examination Workpaper Continuation Sheet | |
| 5345 | Examination Request Master File Card | |
| 5587 | Examination Inquiry Request | |
| 6651-A | Medical – IRC 213 Pro Forms Worksheet 1982 | |
| 6706 | Examination Quality Measurement System (EQMS) Quality Standards and Process Information Checksheet | |
| 6715 | Case Management Review Evaluation Record | |
| 6902 | Tentative Carryback Data for TREAS-95 Quarterly Summary | |
| 7000 | Correspondence Control | |
| 10073-A | AIMS Terminal Rejects | |
| 10304 | AIMS Status Update Sheet | |
| 10358 | Director’s Log | |