- 1.15.30.1 Description and Authorities
- Exhibit 1.15.30-1 Records Control Schedule for Criminal Investigation
- Exhibit 1.15.30-2 Forms Listing
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The records covered by this schedule are created and/or accumulated in the Criminal Investigation function in the Office of the Assistant Regional Commissioners (Criminal Investigation), the Criminal Investigation function in all district offices, and offices reporting to district offices. These records pertain to the criminal investigation program of the Service which includes the investigation of alleged criminal violations of tax laws (except alcohol, tobacco, and certain firearms tax cases), and any other special investigations as directed by the Commissioner.
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The records fall into two major groups which represent the administrative and program functions. They include:
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Administrative records pertaining to the overall administration and operation of Criminal Investigation activities;
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Criminal Investigation program records pertaining to the investigation of violations of tax laws, and related matters.
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The records described in Item 15, Investigative files, are frozen; therefore, disposal is not authorized at this time.
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The records disposition authorization in this schedule are based upon administrative determinations of the Internal Revenue Service; Congressional authority contained in House Reports 443 (86th Congress, 1st Session), 1895 (88th Congress, 2nd Session), 1420 (89th Congress, 2nd Session); and disposal authorities dated July 27, 1973, March 21, 1975, and April 11, 1979.
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See Exhibit 1.15.30–1 for records control schedule and Exhibit 1.15.30 –2 for a forms listing.
| Item No. | Description of Records 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 case. |
| (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. | |
| Item No. | Description of Records and Disposition authorization |
|---|---|
| 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. |
| Item No. | Description of Records and Disposition authorization |
|---|---|
| 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) Disposal not authorized. | |
| (2) District offices. | |
| (a) Disposal not authorized. | |
| (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. | |
| Item No. | Description of Records and Disposition authorization |
|---|---|
| (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 case 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. |
| Item No. | Description of Records and Disposition authorization |
|---|---|
| (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 weeks’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. | |
| (2) 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. |
| Item No. | Description of Records and Disposition authorization |
|---|---|
| 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. |
| Form No. | Description | RCS Item No. |
|---|---|---|
| 11B | Special Tax Return (Coin Operated Amusement and Gaming Device) | 4 |
| 11C | Special Tax Return and Application for Registery-Wagering | 4 |
| 23C | Assessment Certificate | 15 |
| 141–A | Special Moneys Report | 15 |
| 181 | Inventory Record of Seized Vessel, Vehicle of Aircraft | 15 |
| 226–A | Appraisement List | 15 |
| 433 | Statement of Financial Condition and Other Information | 15 |
| 668–A | Notice of Levy | 15 |
| *724 | Cash Status of Individual | 15 |
| 795 | Daily Report of Collection Activity | 15 |
| 857 | Public Record Information | 15 |
| *860A | Summons | 15 |
| *899 | Request for Transcript of Account | 15 |
| SF 1012 and A | Travel Voucher and Memorandum Copy | 10 |
| SF 1034 | Public Voucher for Purchase and Service Other than Personnel | 15 |
| *1064–M | Affidavit | 15 |
| SF 1165 | Receipt for Cash | 15 |
| 1327 | Report of Legal Action | 15 |
| 1327–A | Arrest Report | 15 |
| *1351 | Special Enforcement Control Record | 15 |
| *1351–A | Racketeer Identification | 4 |
| 1587 | Record of Seized Vehicles, Vessels and Aircraft | 11 |
| *1747 | Request for Case Number | 15 |
| 1799 | Regional, Service Center and District Work Sheet | 3 |
| 1930 | Custody Receipt for Government Property | 11 |
| 1931 | Transfer/Receipt of Personal Property | 11 |
| 1933 | Report of Survey | 11 |
| *1993 | Intelligence Monthly Production Report | 3 |
| Intelligence Monthly Operations Report | 3 | |
| District Monthly Operations Report | 3 | |
| 2011 | Intelligence Quarterly Operations Report | 3 |
| 2039 and 2039–A | Summons | 15 |
| *2126 | Request for Tax Return Information | 15 |
| 2192 | Memorandum of Post Review of Nonprosecution Case | 4 |
| 2264 | Request for Social Security Account Information | 15 |
| 2311 and 2311–A | Affidavit | 15 |
| 2481 | Notice to Make Special Deposits of Taxes | 15 |
| *2491 | Data on Technical Personnel | 4 |
| *2536 | Racketeer Action Report | 15 |
| 2644 | Recommendation for Jeopardy Assessment | 15 |
| 2645 | List of Property Belonging to Taxpayer | 15 |
| *2653 | Acknowledgement to Informants | 15 |
| 2674 | Report of Trust Fund Tax Violations | 15 |
| 2725 | Document Receipt | 15 |
| 2797 | Referral Report for Potential Fraud Cases (Audit) | 15 |
| *2803 | Special Agent Evaluation | 6 |
| *3146 | Special Agent Progress Report on Organized Crime Investigations | 15 |
| 3177 | Notice of Action For Entry on Master File | 15 |
| *3203 | Affidavit (Wagering Occupational) | 15 |
| *3203A | Affidavit (Wagering Excise) | 15 |
| 3204 | Alert Notice | 15 |
| 3212 | Referral Report of Potential Fraud Cases (Collection) | 15 |
| 3367 | Report of Destruction | 15 |
| *3386 | Special Inventory of Seized Property | 15 |
| * Obsolete Form | ||
| Form No. | Description | RCS Item No. |
|---|---|---|
| 3389 | Seized Property Notice and Identification Tag | 15 |
| 3429 | Firearms Training Program Progress Record | 3 |
| *3462 | Subject Abstract Record | 15 |
| 3552 | Prompt Billing Assembly | 15 |
| 3558 | Technical Coordination Report | 2 |
| 3569 | Special Agent Skills Inventory | 4 |
| *3594 | Request for Approval of OCD Assignment | 15 |
| 3714 | Case Analysis—General and CD | 7 |
| 3714–A | Case Analysis—Wagering | 7 |
| *3715 | Case Analysis Summary and Assignment Pattern | 7 |
| 3861 | Performance Evaluation | 6 |
| 3942 | Final Report of Investigation | 15 |
| 3942–A | Case Record | 15 |
| 3949 | Criminal Investigation Information Items | 15 |
| *3949(WS) | Intelligence Information Item Worksheet | 15 |
| *3989 | Intelligence—News Clipping | 2, 15, 18 |
| 3999 | Barred Deficiencies | 15 |
| 4008 | Seized Property Report | 15 |
| 4017 | Maintenance Log | 11 |
| 4092 | Request for File Search | 15 |
| 4107 | Alcohol and Tobacco Tax Division Information Report | 15 |
| 4127 | Memorandum of Wager/Payoff | 15 |
| 4135 | Intelligence Investigation Control Notice | 15 |
| 4176 | Waiver of Right to Remain Silent and of Right to Advice of Counsel | 15 |
| 4145 | Evaluation of Managerial Potential | 6 |
| 4303 | Transcript of Account | 15 |
| 4321 | Evaluation of Supervisory Potential | 6 |
| 4331 | Document Transmittal Intelligency Investigative Control | 15 |
| 4338 | Information or Certified Transcript Request | 15 |
| *4339 | Requests for Certified Transcript of Account | 15 |
| 4340 | Certificate of Assessments and Payments | 15 |
| 4341 | Sensitive Case Report | 3, 15 |
| 4341–A | Sensitive Case Report Continuation Sheet | 3, 15 |
| 4342 | Sensitive Case Report Transmittal Letter | 3, 15 |
| *4365 | Criminal Investigation Division Chronological Worksheet | 15 |
| 4505 | Reopening Memorandum | 15 |
| *4530 | Criminal Investigation Career Program National Register Availability Questionnaire | 6 |
| 4579 | Management Careers Program Questionnaire | 6 |
| 4701 | Student Trainee Time Allocation Report | 4 |
| 4774 | Tax Fraud Investigative Aide Log | 6 |
| 4783 | Organization Staffing Pattern Monthly Report (Regional) | 3 |
| 4920 | Criminal Investigation Documents Transmittal Notification and Receipt | 4 |
| 4921 | Case Reporting Document Shipping Address Label | 4 |
| 4930 | Criminal Investigation Case/Project Report | 4 |
| 5014 | Evaluation of Special Agent Performance | 6 |
| 5043 | Criminal Investigation Activity Report | 4 |
| 5085 | Summary of Trust Fund Cases | 3 |
| 5523 | TECS Query Request | 13 |
| 5590 | Criminal Investigation Information Index | 4 |
| 5591 | Correction-Deletion Form Criminal Investigation Information Index | 4 |
| M–5789 | Criminal Investigation Case Progress Report (Initial) | 15 |
| M–5790 | Criminal Investigation Case Progress Report | 15 |
| M–5907 | Summary of Tax Practitioner Cases—National | 3 |
| * Obsolete Form | ||
| Form No. | Description | RCS Item No. |
|---|---|---|
| M–5908 | Summary of Tax Practitioner Cases—District | 3 |
| M–5909 | Summary of Tax Practitioner Cases—Regional | 3 |
| 6271 | Request/Authorization for Information Gathering Report | 18 |
| 6272 | Request/Authorization for Individual Information Gathering Assignment | 18 |
| *7020 | Letter to Taxpayer Regarding Inadequate Records | 15 |
| *7021 | Letter to Taxpayer Regarding Inadequate Records | 15 |
| * Obsolete Form | ||