Records are on temporary loan for official use.
When records are subject to restriction upon their use, which is imposed by Executive Order or by the agency, the restriction will remain in effect, even upon transfer. However, agencies can later remove the restriction with a written agreement. When in doubt, the Disclosure Officer or staff can answer questions regarding the access and disclosure of IRS' records and their transfer to other agencies. Definition of Permanent Records NARA has established definitions for the retention and transfer of permanent records. Only primary or official copies of records, which are defined as permanent, are needed for archival or permanent retention.