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Part 1. Organization, Finance and Management

Chapter 15. Records and Information Management

Section 26. Records Control Schedule for Tax Administration - International

1.15.26  Records Control Schedule for Tax Administration - International

1.15.26.1  (06-22-2005)
Description and Authorities

  1. The records covered by this schedule are created and accumulated in the Office of the Director, International Large and Mid-Size Business (LMSB), formerly Assistant Commissioner (International), Internal Revenue Service. The Office of the Director supports the mission of the Service by providing program leadership for all Service international tax matters. These include the development, execution and evaluation of multifunctional compliance and assistance programs on a world-wide basis, in a manner which promotes the highest degree of public confidence in the tax system’s integrity, fairness and efficiency.

  2. The records disposition authorizations in this schedule are based upon the approval of the Archivist of the United States dated December 20,1991.

  3. See Exhibit 1.15.26–1 for the records control schedule.

Exhibit 1.15.26-1  (09-30-1998)
Records Control Schedule for Tax Administration - International

ITEM
NO.
DESCRIPTION OF RECORDS
AUTHORIZED DISPOSITION
1. General Administration and Management Files.
(Job No. NI–58–88–5, Item 1) 		 
  Correspondence and other papers (not covered elsewhere in this schedule), e.g. operating plans and programs, staff meeting minutes, pertaining to the overall administration and management of currently, Office of Director, International (LMSB), formerly Assistant Commissioner (International) organization and its divisions. CUTOFF files annually.

PERMANENT.

TRANSFER to National Archives and Records Administration when 30 years old.
2. Currently Office of Director, International (LMSB), formerly Assistant Commissioner (International) Policy Files.
(Job No. NI–68–88–5, Item 2) 		 
  Correspondence and other papers relating to the overall mission, function, or role of currently, Office of Director, International (LMSB), formerly Office of the Assistant Commissioner (international) and which provide historical background or program continuity to such items as determinations, studies, decisions. etc., on policies, programs, functions, organization, staffing, or procedures in currently, Office of Director, International (LMSB), formerly, Assistant Commissioner (lnternational) area. CUTOFF files annually.

PERMANENT.

TRANSFER to National Archives and Records Administration when 30 years old.
3. Minutes or Summaries of Conference and Meetings.
(Job No. NI–58–88–5, Item 3) 		 
  Documentation of minutes or summaries of conferences and meetings, including information on decisions reached and action taken or to be taken.  
  Record Copy. CUTOFF files annually.
  All other copies. DESTROY 3 years after the end of the year.
    DESTROY 1 year after the end of the year, or when no longer needed in current operations, whichever is earlier.
4. Legislation and Regulation Records.
(Job No. NI–58–88–5, Item 4) 		 
  These records contain special studies, recommendations, reports, and related data on the development of proposed new or revised tax laws and regulations, involving major policy decisions by currently, Office of Director, International (LMSB), formerly Assistant Commissioner (International) and members of his staff. CUTOFF files annually.

PERMANENT.

TRANSFER to National Archives and Records Administration when 30 years old.
5. Mutual Collection Assistance Treaty Requests.
(Job No. NI–58–88–5, Item 5) 		 
  Correspondence and other documents relating to requests from foreign governments concerning the collection of taxes from aliens residing in the United States. CUTOFF files annually.

DESTROY 3 years after case is closed.
6. Personal Exemption from Withholding(Job No. NI-58-98-8 Item 1)  
  Exemption from Withholding on Compensation for Independent Personal Services of a Non-Resident Alien (Form 8233 and related records--1995 to present). This form is filed by non-resident alien individuals to claim exemption from withholding on compensation for personal services because of an income tax treaty. CUTOFF annually.
RETIRE
to the Federal Records Center when 1 year old. DESTROY when 6 years old.
7. Foreign Insurance Collateral Case files.
(Job No. NI–58–88–5, Item 7) 		 
  Various documents relating to Foreign Insurance Collateral cases. CUTOFF files annually.

RETIRE to the Federal Records Center 2 years after case is closed.

DESTROY 4 years after case is closed.
8. Captive Insurance Company Agreements.
(Job No. NI–58–88–5, Item 8) 		 
  Documents and agreements relating to Captive Insurance Company case files. Such agreements are drafted between IRS and U.S. companies to collect taxes due, per IRC 953(c). CUTOFF files annually.

RETIRE to the Federal Records Center 2 years after case is closed

DESTROY 4 years after case is closed.
9. Non-Resident Alien Entertainer Centralized Withholding Agreement Case Files.
(Job No. NI–58–88–5, Item 9) 		 
  Various documents, including withholding agreements, related to non-resident alien entertainer case files. CUTOFF files annually.

DESTROY 1 year after statute of limitations has expired.
10. Treasury Enforcement Communication System (TECS) Case Files.
(Job No. NI–58–88–5, Item 10) 		 
  Various documents used in the collection of taxes from the Treasury Enforcement Communications System (TECS). CUTOFF files annually.

RETIRE to the Federal Records Center 2 years after case is closed.

DESTROY 5 years after retirement to the Federal Records Center.
11. Collateral Investigations, including specific exchange requests.
(Job No. NI–58–88–5, Item 11) 		 
  Various documents, including incoming and supplemental requests, status and final reports, copies of summonses and a chronology of events and contracts requesting information from foreign tax authorities in connection with an investigation. Also, includes requests for information from treaty partner countries to IRS domestic offices in connection with their tax investigations. CUTOFF files annually.

DESTROY 2 years after case is closed.
12. Cables.
(Job No. NI–58–88–5, Item 13) 		 
  Telex communications to and from headquarters and the foreign posts. CUTOFF files annually.

DESTROY 2 years from date of cable.
13. Post Reading Files.
(Job No. NI–58–88–5, Item 14) 		 
  Monthly chronological files of printed communications of foreign post. Files include memorandums; reports; letters to and from taxpayers and competent authorities; telexes; communications from the embassy or consulate or Department of State headquarters. CUTOFF files annually.

DESTROY 2 years from date of document.
14. Foreign Post Studies and Analytical Reports.
(Job No. NI–58–88–5, Item 15) 		 
  Analyses of post activities to determine efficiency, size and composition of staff and territory, distribution of work or taxpayers location of post headquarters, creation or abolishment of posts, implementation of treaties, areas of non-compliance, etc. Files would include a position paper, exhibits, back-up material, record of meetings and conversations, transmittal memorandums, etc. CUTOFF files annually.

DESTROY 10 years from date of study/report, or when no longer needed, whichever is earlier.
15. Embassy/Foreign Government Correspondence.
(Job No. NI–58–88–5, Item 16) 		 
  Memorandums, cables, correspondence between foreign posts and Department of State or treaty partners, having varying security requirements. CUTOFF files annually.

DESTROY 2 years from date of document or when no longer needed, whichever is earlier.
16. Information Gathering Records and Projects.
NI–58–88–5, Item 17) 		 
  Evidence of non-compliance in a particular area or group uncovered by post employees and submitted to headquarters as a recommended examination or criminal investigation project. CUTOFF files annually.

DESTROY 2 years after case is closed or when no longer needed, whichever is earlier.
17. Classified Handbooks and Documents from Embassies.
(Job No. NI–58–88–5, Item 18) 		 
  Documents from Chiefs of Mission covering matters in which satellite federal agencies have an interest, for example, response to acts of terrorism, security within the embassy or consulate building, travel advisories and duty rosters. CUTOFF files annually.

DESTROY 5 years from date of Handbook or document or when no longer needed, whichever is earlier.
18. Records of Industrywide Programs with other governments.
(Job No. NI–58–88–5, Item 19) 		 
  Files consist of correspondence. minutes of meetings and transmittal documents. CUTOFF files annually.

PERMANENT.

RETIRE to the Federal Records Center when 5 years old.

TRANSFER to the National Archives in 5 year blocks when 15 years old.
19. Exchange of Information Programs.(Job No. NI–58–88–5, Item. 20)  
  Includes memorandums, exchange of information documents, administrative files and statistics of mass information routinely exchanged with IRS and foreign treaty partners. CUTOFF files annually.

DESTROY when 6 years old.
20. International Organization Files.
(Job No. NI–58–88–5, Item 21) 		 
  Various documents including briefing books and agendas of meetings of international organizations, cooperative groups such as PATA, Group of Four and the OECD. CUTOFF files annually.

PERMANENT.

TRANSFER to the National Archives in 5 year blocks when 30 years old.
21. Exchange of Information Program.
(Job No. NI–58–88–5, Item 22) 		 
  These records include memorandums, documents, and administrative files between IRS and foreign treaty partners. CUTOFF files annually.

DESTROY when 6 years old.
22. Centralized International Case Management System
(Job No. NI-058-98-8 Item 3) 		 
  Cen-ICMS is a centralized database used by International Examiners in Field Offices and Headquarters to record, modify, monitor, stratify, and/or aggregate information pertaining to International examinations, referrals and related issues.  
  A. The database contains information on taxpayers who live in foreign countries, foreign-controlled corporations, and any other related international features/issues. DOWNLOAD data to backup tapes when 7 years old.
  B. Backup Tapes. DELETE when 1 year old.
  C. Input Records include case data input by International Examiners on the results of examinations, electronic download of Audit Information Management System (ERCS) data extracted from the master files. DELETE when no longer needed for administrative, legal, audit, or other operational purposes, or when 3 years old, whichever is later.
  D. Output Records include management information reports, ad hoc queries and reports, audit trail, and archive log files, in electronic and hard copy formats. DELETE/DESTROY when 1 year old or when no longer needed for administrative, audit, legal, or other operational purposes, whichever is later.
23. Internal Revenue Code (IRC) 897i Elections.
(Job No. NI–68–88–5, Item 25) 		 
  IRC 897i elections are filed by foreign corporations so they may be treated as a domestic corporation. The file includes a letter from the electing corporation with required statements, consents from the shareholders, checklist and IRS’ acknowledgment letter. CUTOFF files annually.

RETIRE to the Federal Records Center 2 years after case is closed.

DESTROY 12 years after case is closed.
24. Non-Recognition Notices.
(Job No. NI–58–88–5, Item 26) 		 
  Includes letters from taxpayers stating why the gain on a real estate transaction is not recognized. CUTOFF files annually.

RETIRE to the Federal Records Center after 1 year.

DESTROY 6 years after date of taxpayer correspondence.
25. Foreclosure Notices.
(Job No. NI–58–88–5, Item 27) 		CUTOFF files annually.

RETIRE to the Federal Records Center 1 year after date of Foreclosure Notice.

DESTROY 6 years after date of Foreclosure Notice.
26. Country Files.
(Job No. NI–58–88–5, Item 28) 		 
  Correspondence relating to tax administration assistance projects in various countries. CUTOFF files annually.

DESTROY 5 years after completion of project.
27. Survey Reports.
(Job No. NI–68–88–5, Item 29) 		 
  Reports of IRS/TAAS surveys of tax administration systems in various countries. CUTOFF files annually.

DESTROY 20 years after completion of project.
28. End of Tour Reports.
(Job No. NI–58–88–5, Item 30) 		 
  Reports prepared by both long-term and short- term IRS tax administration advisors on completion of their overseas assignments. CUTOFF files annually.

DESTROY 20 years after completion of project.
29. Project Completion Reports
(Job No. NI–68–88–5, Item 31) 		 
  Reports prepared by IRS/TAAS Project Managers on completion of tax administration assistance projects. CUTOFF files annually.

PERMANENT.

TRANSFER to the National Archives 25 years after completion of the project.
30. Contract Files.
(Job No. NI–58–88–6, Item 32) 		 
  Contracts/agreements between IRS/TAAS and other organizations (i.e., AID, Trade and Development, International Organizations and Interior) covering tax administration assistance provided by IRS employees, and copies of IRS bills for services rendered. CUTOFF files annually.
DESTROY 15 years after completion of project.
31. International Visitor Files.
(Job No. NI–58–88–5, Item 33) 		 
  Correspondence related to each international visitor or group of visitors concerning their USA training or orientation programs. CUTOFF files annually.

DESTROY 2 years after date of correspondence.
32. Vital Data on International Visitors.
(Job No. NI–58–88–5, Item 34) 		 
  The following data for each visitor or group of visitors is included on International Visitors Program (VIP) database: name, title, country, dates of visit to USA IRS offices, areas of Interest, locations visited and position title. CUTOFF files annually.

DESTROY when 7 years old.
33. Inter-American Center of Tax Administrators (CIAT).
(Job No. NI–58–88–5, Item 35) 		 
  Permanent record of the establishment of the CIAT organization and significant changes since inception. CUTOFF files annually.

PERMANENT

RETIRE to the Washington National Records Center when 5 years old.

TRANSFER to National Archives and Records Administration when 30 years old.
34. CIAT General Correspondence.
(Job No. NI–58–88–5, Item 36) 		 
  Letters and memoranda pertaining to CIAT General Assemblies, CIAT Technical Conferences, CIAT Executive Secretariat, etc. CUTOFF files annually.

PERMANENT.

RETIRE to the Washington National Records Center when 5 years old.

TRANSFER to National Archives and Records Administration when 30 years old.
35. CIAT Briefing Book.
(Job No. NI–58–88–5, Item 37) 		 
  Prepared for use by the Commissioner and other Service officials in connection with their participation at CIAT assemblies and conference. CUTOFF files annually.

PERMANENT

RETIRE to the Washington National Records Center when 5 years old.

TRANSFER to National Archives and Records Administration when 30 years old.
36. Federal/State Coordination and/or Facilitator’s Files.
(Job No. NI–58–88–5, Item 38) 		 
  Records pertaining to the function and activities of the Federal/State program in IRS. DESTROY when 5 years old.
37. National Association of Tax Administrators (NATA) and Other Organization Files.
(Job No. NI–58–88–5, Item 39) 		 
  Correspondence between IRS and NATA and other tax associations regarding the Federal/ State program. CUTOFF files annually.

DESTROY 5 years after date of correspondence.
38. Commonwealth and Territory Files.
(Job No. NI–58–88–5, Item 40) 		 
  Correspondence between IRS and Commonwealth and Territories regarding the Federal/State programs, tax administration assistance requests and tax administration assistance projects. CUTOFF files annually.

DESTROY 5 years after date of correspondence.
39. Mutual Agreement Procedure Case Files.
(Job No. NI–58–88–5, Item 41) 		 
  Double taxation case files which include: initial request; taxpayer correspondence; reports and routine correspondence to and from IRS Field Offices; reports and routine correspondence to and from the foreign competent authority; disposition documents and closing agreement between the taxpayer and IRS. CUTOFF files annually

DESTROY 6 years after case is closed or when no longer needed, whichever is earlier.
40. Unilateral Relief Case File Records.
(Job No. NI–58–88–5, Item 42) 		 
  Files and related documents pertaining to Section 901 allowance to relieve double taxation. CUTOFF flies annually.

DESTROY 6 years after case is closed or when no longer needed, whichever is earlier.
41. MUTUAL AGREEMENT PROCEDURE REPORT.
(Job No. NI–58–88–5, item 43) 		 
  This report shows open and closed cases under Section 4.05 (potential double taxation cases). CUTOFF files annually.

DESTROY 6 years after date of report or when no longer needed, whichever is earlier.
42. Section 4.05 Cases.
(Job No. NI–58–88–5, Item 44) 		 
  Related documents including original disposition memorandums and closing agreements pertaining to potential double taxation cases. CUTOFF files annually.

DESTROY 6 years after case is closed or when no longer needed, whichever is earlier.
43. Territory Post Model System(Job No. NI-58-98-8 Item 2)  
  This personal computer-based local application is used by the International Overseas Operations Division to prioritize the likely candidate international posts-of-duty based upon quantitative analysis and a statistical distribution of taxpayers throughout the world. It produces an optimized model for the placement of limited posts of duty to achieve the most effective and efficient coverage. The application assigns each foreign country to one of the targeted posts of duty in a collectively exhaustive and mutually exclusive allocation. CUTOFF files annually.

DESTROY 6 years after case is closed or when no longer needed, whichever is earlier.
  A. The database contains records on foreign countries, i.e., country names, descriptive statistics, subjects factors pertaining to the environment and political climate, and taxpayer population statistics and returns filed data. BACKUP database annually.
  B. Backup Database Diskettes. DELETE when 5 years old.
  C. Input Records include import and export statistics from a Department of Commerce publication; costs associated with establishing a presence in a foreign country from a Department of State publication; subjective data input by Revenue Service Representatives about the local environment and political perspective; and aggregate totals of tax dollars and returns files, workload statistics provided by other IRS International organizations. DELETE/DESTROY when no longer needed for administrative, audit, legal, or other operational purposes or when 3 years old, whichever is later.
  D. Output Records include the following:  
  1. Printouts of management information reports documenting POD rankings, countries assigned to PODs and maps reflecting those assignments. DESTROY when 1 year old or when no longer needed for current operations, whichever is later.
  2. Ad hoc queries and reports, audit trail or equivalent documentation in electronic or hard-copy formats. DELETE/DESTROY when 1 year old or when no longer needed for current operations whichever is later.

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