For multiple disclosures, in which all entries would be identical, except the identity of the subject, a single Form 5482 may be prepared by leaving the name block blank. A list of all persons involved would be attached to the original form which should be placed in front of the alphabetical items in the Form 5482 file. However, the list must not be attached to the Form 5482 copy placed in the record disclosed. It should be marked for permanent retention and filed in a special section of the Form 5482 file. The Form 5482 may be destroyed whenever the record disclosed is known to have been actually destroyed.
Permanent retention is required as long as the underlying record exists.
Research should not be undertaken simply to permit destruction of Forms 5482. Internal Revenue Manual Hndbk.