Source: https://www.irs.gov/irm/part1/irm_01-015-004
Timestamp: 2018-12-16 13:35:05
Document Index: 28786524

Matched Legal Cases: ['§ 6103', '§ 3103', '§ 3103', '§6103', '§6103', '§ 6103', '§6103']

1.15.4 Retiring and Requesting Records | Internal Revenue Service
1.15.4.1 Program Scope and Objectives
1.15.4.1.1 Background
1.15.4.1.2 Authority to Retire IRS Records
1.15.4.1.3 Responsibilities
1.15.4.1.4 Terms and Acronyms
1.15.4.1.5 Related Resources
1.15.4.2 Retiring Records to the Federal Records Center (FRC)
1.15.4.2.1 Criteria for Retiring Records
1.15.4.3 Archives and Records Centers Information System (ARCIS)
1.15.4.4 Preparing the Standard Form (SF) 135, Records Transmittal and Receipt
1.15.4.4.1 Processing the Returned SF135
1.15.4.5 Selecting, Assembling and Packing Cartons
1.15.4.5.1 Determining the Appropriate Shipment Method
1.15.4.6 Retiring Tax-Related Records Protected by Internal Revenue Code Section 6103 or Classified Records
1.15.4.7 Retiring Non-Current Official Personnel Folders (OPF) and Employee Personnel Folders (EPF)
1.15.4.8 Retiring Accountable Officers' Accounts Records
1.15.4.9 Retiring Criminal Investigative (CI) Case Files Related to Grand Juries
1.15.4.10 Requesting Records from the FRC
1.15.4.10.1 Completing Form 2275
1.15.4.10.2 NARA Optional Form 11
1.15.4.11 Emergency Requests for Tax Returns and Related Documents
1.15.4.11.1 Other Emergency Requests
Exhibit 1.15.4-1 Form SF135, Records Transmittal and Receipt
Exhibit 1.15.4-3 IRS Approved Tape for 6103 and Grand Jury Records
(1) This transmits revised IRM 1.15.4, Records and Information Management, Retiring and Requesting Records.
This IRM provides instructions on how to retire records to and request records from a Federal Records Center (FRC).
(1) IRM 1.15.4 section has instructions on retiring to and requesting records from a Federal Records Center.
(2) IRM 1.15.4.1 - Revised the title to Program Scope and Objectives to properly reflect the information communicated in this subsection. Included important information to conform to the new internal and management control standards under the following titles:
IRM 1.15.4.1.1, Background - Added information about retiring and requesting records.
IRM 1.15.4.1.2, Authority to Retire IRS Records - Moved content from IRM 1.15.4.1 and added legal authorities about retiring and requesting records.
IRM 1.15.4.1.3, Responsibilities - This IRM is applicable to ALL IRS employees and contractors.
IRM 1.15.4.1.4, Terms and Acronyms - Compiled a list of frequently used terms in retiring and requesting records.
IRM 1.15.4.1.5, Related Resources - Added related resources here.
(3) IRM 1.15.4.2, Retiring Records to the Federal Records Center (FRC) - Updated content to include paper and electronic records.
(4) IRM 1.15.4.3, Archives and Records Centers Information System (ARCIS) - Updated content on ARCIS.
(5) IRM 1.15.4.4, Preparing the Standard Form (SF) 135 Records Transmittal and Receipt - Updated content on preparing Form SF-135.
(6) IRM 1.15.4.4.1, Processing the Returned SF-135 - Updated content on handling Form SF-135 returned from the FRC.
(7) IRM 1.15.4.5.1, Determining the Appropriate Shipment Method - Updated content on the records shipment method.
(8) IRM 1.15.4.6, Retiring Tax-Related Records Protected by Internal Revenue Code Section 6103 or Classified Records - Updated content on preparing records for shipment.
(9) IRM 1.15.4.7, Retiring Non-Current Official Personnel Folders (OPF) and Employee Personnel Folders (EPF) - Updated subsection title and content.
(10) IRM 1.15.4.9 Retiring Criminal Investigative (CI) Case Files Related to Grand Juries - Updated content.
(11) Exhibit 1.15.4-1, Form SF-135, Records Transmittal and Receipt has been updated with current information.
(12) Area Records Manager (ARM) has been changed to Records Specialist throughout this IRM section.
(13) Editorial changes made throughout this IRM section.
This IRM supersedes IRM 1.15.4, dated August 12, 2015.
1.15.4.1 (08-10-2017)
Purpose: This IRM section covers the process for retiring records to and requesting records from a Federal Records Center (FRC). The protection of information is of vital concern to the Service. Every effort must be made to ensure that all documents are provided protection commensurate with the information therein. FRCs ensure records are protected and remain available for their scheduled life (at the end of their retention schedule). FRCs store agency records and make them accessible when needed.
1.15.4.1.1 (08-10-2017)
Records, paper and electronic, are retired to the FRC for storage and servicing according to the approved IRS Records Control Schedules (RCS) - Document 12990, General Records Schedules (GRS) - Document 12829, and prescribed storage standards.
Federal agencies can request the return of records, excluding official personnel folders and employee medical folders, from the FRC.
1.15.4.1.2 (08-10-2017)
Retire eligible records according to the Instructions in the IRS Records Control Schedules (RCS) and the General Records Schedules (GRS). The schedules are published in Document 12990, RCS 8 through RCS 37 and Document 12829, GRS 1 through GRS 27.
IRC § 6103 Confidentiality and disclosure of returns and return information
Title 36 Code of Federal Regulations (CFR) Chapter XII, Subchapter 1232, Transfer of Records to Records Storage Facilities
Title 36 CFR Chapter XII, Subchapter 1234, Facility Standards for Records Storage Facilities
Title 36 CFR Chapter XII, Subchapter 1235, Transfer of Records to the National Archives of the United States
44 U.S.C. § 3103, Transfer of records to records centers
1.15.4.1.3 (08-10-2017)
1.15.4.1.4 (08-10-2017)
ARCIS Archives and Records Centers Information System
EPF Employee Personnel Folder
TDAs Taxpayer Delinquent Accounts
TDIs Taxpayer Delinquency Investigations
1.15.4.1.5 (08-10-2017)
44 U.S.C. § 3103, Transfer of records to records centers at https://www.law.cornell.edu/uscode/text/44/chapter-31
Standard Form (SF) 135, Records Transmittal and Receipt located at http://core.publish.no.irs.gov/othergov/pdf/sf_135--1985-07-00.pdf
1.15.4.2 (08-10-2017)
Retiring Records to the Federal Records Center (FRC)
Noncurrent paper and electronic records are those not needed in active office space and may be occupying valuable storage space. They may, however, still be needed for some use in the future. IRS and the National Archives and Records Administration (NARA) have a reimbursable Interagency Agreement under which a Federal Records Center (FRC) stores and services these records.
1.15.4.2.1 (08-10-2017)
Criteria for Retiring Records
Apply the following criteria when preparing to retire records:
Retirement of record series is included in an existing records control schedule,
You may retire records earlier than the time stated in the records control schedules. If such action is necessary, contact your Records Specialist, who will make the necessary arrangements with the IRS Records Officer to coordinate your request with NARA's staff.
1.15.4.3 (08-10-2017)
ARCIS is a web-based system used by NARA's FRCs. The system is the online portal through which IRS retires and transfers its records to an FRC. ARCIS replaced the former FRC legacy systems.
ARCIS replaces the paper process of submitting SF-135 to FRC.
Contact your Records Specialist for information about ARCIS.
1.15.4.4 (08-10-2017)
Preparing the Standard Form (SF) 135, Records Transmittal and Receipt
The Information Resource Coordinator (IRC) prepares the SF-135 for retiring records. The IRC is responsible for submitting a separate SF-135, along with a box listing for each shipment to the Records Specialist for the FRC. The office retiring the records is responsible for preparing the box listing and providing a copy to the IRC for submission with the SF-135. The FRC assigns a transfer number to the shipment, which is used to identify and control the records in its custody.
The IRC should:
Prepare an original and one copy of the SF-135,
Obtain a copy of the box listing from the office retiring the records,
Review the SF-135 and box listing for accuracy and completeness, and
Submit the SF-135 and box listing to the Records Specialist.
After the Records Specialist approves and signs:
• The Records Specialist will input the SF-135 into ARCIS for FRC review and approval.
• The IRC retains a copy of the SF-135 and box listing in a suspense file.
• The Records Specialist will also retain a copy of the SF-135 and box listing.
The information cited below is required on each SF-135:
(See Exhibit 1.15.4-1.)
Item 1 Address of the FRC that will receive the records shipment.
Items 2 and 3 Item 2 the Records Specialist must sign their name approving the transfer and date. Item 3 Name, telephone number, mail code/symbol.
Item 4 LEAVE BLANK. Information to be entered by the FRC.
Item 5 The Records Specialist's address should be the top address. Below indicate post of duty address or location of the records.
Item 6(a) Record Group Number assigned to the bureau is "058." This number will always remain the same.
Item 6(b) List the last two digits of the current fiscal year.
Item 6(c) Use the four-digit number that the FRC assigns the shipment.
Item 6(d) List the number of boxes for each accession number. A single number which represents the entire number of boxes, i.e. 125 boxes is 125, NOT 1-125.
Item 6(e) List the sequential number of boxes.
Item 6(f) Series Description --Provide the exact title of the series as identified in RCSs and/or GRSs. Note any additional information or restrictions in this block that will help to describe or provide details about the records, e.g. "Service By Whole Box," "§6103 Restricted," "Grand Jury." DO NOT INCLUDE SENSITIVE OR PRIVACY ACT INFORMATION ON THIS FORM.
Item 6(g) Restriction Code--This block indicates any restrictions that apply to the use of the records. A list of codes and their meanings are on the reverse side of the SF–135. IRS offices use "W" for most of their records. Some of the more common codes are R=§6103 Restricted, P=Privacy Act, W=Witnessed Disposal.
Disposal Authority--List the appropriate RCS number and the item number as follows: RCS 13/3A(1)(b) or RCS 29/168B(2) or GRS) 1/23. [Where, for example, "GRS 1/23" represents General Records Schedule Number 1, Item 23.]
Disposal Date--List the month and year in which the FRC may destroy the records using the instructions in block 6 (h) above. List only the month and year, e.g. 01/2025, in which the FRC may destroy the records. Disposals are done on a quarterly basis; therefore, only four months are acceptable combinations with the year (January, April, July and October). Advance the disposal date to the beginning of the next quarter for the actual disposal date.
Records close 12/2016 -- disposal date 01/2017.
1.15.4.4.1 (08-10-2017)
Processing the Returned SF–135
When the SF-135 is correct, the FRC assigns a transfer number and returns the SF-135 to the Records Specialist who will:
Pull the suspense copy and destroy it.
Retain one copy of the approved SF-135 and box listing for reference and retrieval purposes. This copy of the SF-135 will be kept by the Records Specialist until receipt of notification that the records are eligible for disposal. It will continue to be retained by the Records Specialist as a record of the disposal action for six years after the FRC destroys the records.
Return to the IRC the approved SF-135. The IRC will mark the transfer number on each box and place the approved SF-135 and box listing inside the first box.
If the SF-135 has an error, the FRC will reject and provide an explanation via ARCIS. The Records Specialist will advise the IRC of the error so the SF-135 can be corrected and resubmitted to the FRC.
1.15.4.5 (08-10-2017)
Selecting the Carton. Use the appropriate carton to ship records based on the following criteria:
If the records include
Payment vouchers, TDAs and TDIs Quarter cubic-foot IRS carton measuring 4 1/1″ Long x 8″ Wide x 5″ Deep with a separate lid.
Only to be used by IRS Campus Returns/Files Functions.
Tax Returns "1040" Box measuring 131/1″ Long x 87/7″ Wide x 12 1/1″
Other Records Cubic foot FRC carton measuring 14 3/3″ Long x 12″ Wide x 9 1/1″ Deep
Use of non-standard size boxes is restricted to ONLY records too large to fit into a standard FRC-IRS approved box. You must notify the Records Specialist before using non-standard boxes so that space accommodations can be made at the FRC. Under no circumstances are non-standard boxes to be shipped to the FRC without prior approval. Non-standard records include:
Refer to Exhibit 1.15.4-2 for illustrations of standard and approved cartons.
Packing the Carton. The IRC is responsible for making sure that the customer knows the records are packed in the cartons shipping as set forth below:
Pack each carton with records vertically and in sequential order. They should be in the same order in which they are kept in the active files. File tabs should face the "FRONT" of the box and be visible for easy access and identification.
Pack letter-size records in the standard FRC carton facing the numbered end where the accession number and box number are to be printed. (This is the end opposite the stapled end.)
Each carton should be packed to avoid contents' shifting or moving. Allow about one inch of space in each box for working with the files (more space for interfiles, which will be added later - but no less than 3/3 full). Leave any file guides or tabs in place if they will help in servicing the records. These precautions prevent possible damage to the records or cartons during transit. (Use packing material as filler.)
Do not overpack boxes. Do not add any material or filler to the bottom, side, or top of records in the box. All loose documents must be in labelled folders.
Mark the accession number on each box and pack the original SF-135 and box listing inside the first box.
1.15.4.5.1 (08-10-2017)
Determining the Appropriate Shipment Method
Records must be shipped to reach the FRC within 90 days of the date the transfer number was assigned. Contact your Records Specialist if an extension past 90 days is needed.
Select one of the following methods of transportation:
IRS-owned or leased vehicles.
This method of transportation is used exclusively for retirements to FRC that use Quarter cubic-foot IRS cartoons measuring 4 1/1” Long x 8” Wide x 5” Deep with a separate lid and/or boxes measuring 13 1/1” Long x 8 7/7” x 12 1/1”.
Contract delivery or next-day service, i.e., United Parcel Service (UPS).
If you are shipping tax returns or records containing taxpayer data protected under § 6103, see the next section for specific instructions on how these records must be packed and the approved transportation method.
Employees must follow proper data protection procedures when shipping Personally Identifiable Information (PII) as outlined in IRM 10.5.1.6.6, Shipping.
Consider the size of the shipment to help you determine the best method. Consult with your Records Specialist and transportation analyst for current information about transportation methods.
Arrange for pickup so records can be received by the FRC before closing time.
Transfer size should not exceed 25 boxes when shipping via UPS. Check with your Records Specialist on transfers over 25 boxes for guidance regarding use of a commercial carrier.
1.15.4.6 (08-10-2017)
When retiring tax-related records to the FRC, prepare shipments in a manner that ensures protection from unauthorized disclosure of information.
Consult the National Security Information handbook, IRM 10.9.1, which includes the standards for shipping, handling, and storing official information that requires safeguarding.
Mark and ship classified records according to the guidelines in the National Security Information handbook.
Prepare one original and one copy of the SF-135 and box listings for each shipment. Forward the original copy to the Records Specialist for ARCIS submission approval. After approval, retain an office copy of the SF-135 and box listing; place the approved SF-135 and box listing in a sealed envelope and properly secure the envelope on the outside of the first box of the transfer.
Contact your local Disclosure Officer or staff when you have questions concerning tax-related or classified records. Records protected under §6103 must be packed and sealed using the approved IRS blue and white tape. Contact your Records Specialist for instructions on how to obtain and use this tape. See Exhibit 1.15.4-3.
1.15.4.7 (08-10-2017)
Retiring Non-Current Official Personnel Folders (OPF) and Employee Personnel Folders (EPF)
Official Personnel Folders (OPF) are the property of the Office of Personnel Management (OPM). They are physically maintained and controlled by federal agencies while employees are on their active duty roster.
Each Personnel Office will retire OPFs and Employee Medical Folders (EMF) of former IRS employees to the National Personnel Records Center, St. Louis, Missouri.
Employees should pack non-current OPFs alphabetically. They should:
Prepare two copies of a shipment box listing for each shipment, and
Place the box listing with the Form 3210 in the first box.
(1) The originating Personnel Office will retain a copy of the shipment box listing for reference.
(2) There are no special boxes for shipping OPFs to the National Personnel Records Center; adhere to the requirements found in Document 13056 , All Employee Toolkit: Shipping Procedures for Personally Identifiable Information (PII).
Managers should retire Employee Personnel Folders (EPFs) as required. Guidance is available from Human Capital Office http://erc.web.irs.gov/DOCS/2002/AWSS/PS/EPFGuideForManagers.htm.
1.15.4.8 (08-10-2017)
Accountable Officers' Accounts are the property of the Government Accountability Office (GAO). GAO may retire these records, disclose these records per legal regulations or destroy these records according to the GAO Policy and Procedure Manual for Guidance of Federal Agencies ("GAO Manual" ).
Accountable Officers' Accounts include the following records or their equivalent:
Follow the guidelines in the IRM 10.9.1, National Security Information handbook, as well as the GAO Manual, for additional information on safeguarding and retiring these records.
1.15.4.9 (08-10-2017)
Employees should take protective measures when retiring or shipping CI investigative case files or grand jury case files. This assists staff in complying with Facilities Management and Security Services (FMSS) and the Office of Safeguards requirements to protect personally identifiable information (PII) and sensitive but unclassified (SBU) information.
The FRCs use a "sealed box" method for storing sensitive case files. Therefore, complete the following tasks when retiring these types of records to an FRC:
Secure every box with tape specifically designed by the Criminal Investigation function. This tape makes potential tampering difficult. The tape includes the caption, To be Opened by IRS Only. If a box is requested from the FRC, IRS employees will replace this tape prior to returning the box. See Exhibit 1.15.4-3.
The standard records storage box fits inside a sleeve box if you need to ship to another location. This eliminates double wrapping each box in opaque paper so that the tape or writing on the box is neither visible nor legible. Make sure that the address to/from is printed on each sleeve and inside box, so that if the sleeve is damaged in transit, the box can be identified and delivered. To order record sleeve boxes, orders may go directly to Columbia Container Corp. 1798 Union Avenue, Baltimore, MD 21211, Telephone number: 410-467-1400, Fax Number: 410-467-1793. RECORDS STORAGE BOX SLEEVE - bundles of 25, plus shipping costs. Use of a different vendor is acceptable, but note that sleeve boxes must be one quarter inch in diameter larger on all six sides of a standard FRC box.
Advise the Records Specialist of the approximate volume of boxes and whether high reference activity is anticipated.
Retire grand jury records separately from criminal investigation case files. This will ensure that grand jury records receive this special handling that other record series do not require.
1.15.4.10 (08-10-2017)
The majority of IRS records stored at and requested from the FRCs are tax returns and related documents. These documents are filed and requested by Document Locator Number (DLN), and are directly referenced by FRC staff without reference to the SF-135, Records Transmittal and Receipt, although an SF-135 is still created, provided to the Records Specialist and approved by the FRC.
Most requests for tax returns and related documents from the FRC are computer generated through the Integrated Data Retrieval System (IDRS) or related systems such as the Audit Information Management System (AIMS). These requests are printed on Form 4251, Return Charge Out or Form 5546, Examination Return Charge Out, and serviced through the appropriate IRS Campus to and from the FRC.
Requests for all tax returns and documents with DLNs are made through the Returns/Files function at an IRS Campus.
Requests for all other tax records, including expedite requests, or those that cannot be generated through IDRS may be requested using IRS Form 2275, Records Request, Charge and Recharge. See Exhibit 1.15.4-4.
Generally, a Records Specialist’s assistance is not required to request tax documents.
1.15.4.10.1 (08-01-2014)
Completing Form 2275
The Form 2275, Records Request, Charge and Recharge is used to:
Request a tax record from the FRC.
On the Form 2275, the requestor must complete the following information:
(See Exhibit 1.15.4-4, an illustration of a blank Form 2275)
Document Identification Always complete. This information is needed to request a specific document.
Originator Always complete. This information is required to charge-out the requested record.
Researcher Information Complete Items 16A, 16B and 16C. This information is extracted from the SF-135.
When the requested records are no longer needed, they should be returned to the FRC with a copy of the Form 2275 attached and clearly annotated "Refile."
1.15.4.10.2 (08-10-2017)
NARA Optional Form 11
All other offices use NARA Federal Records Center Optional Form 11 (OF-11), Reference Request Federal Records Centers, instead of Form 2275, to request administrative records or non-DLN case files. The same information is required on the OF-11 as Form 2275, except there is no DLN identifying information. The Records Specialist must input the OF-11 information in ARCIS.
1.15.4.11 (08-10-2017)
Emergency telephone requests to FRCs will be limited to:
Requests for tax information from foreign governments under treaty provisions.
Requests from IRS or Department of Justice for immediate production for court proceedings or grand juries.
Telephone requests will be made only by authorized employees directly to the designated IRS Campus. The head of office will designate four principals and four alternates from their site, and three principals and three alternatives from the area office pods. These names must be furnished to the FRC & Returns/Files staff.
The IRS Campus Document Retention Department (Returns/Files) will service requests for documents stored in-house and call or fax any remaining requests to the FRCs.
The IRS Campus Directors will designate six principals and six alternates to make emergency calls to the FRCs. These names must be furnished to the FRC staff.
Review and update these lists annually. The FRCs will not accept telephone or facsimile requests from any person whose name is not on the current IRS Campus list.
1.15.4.11.1 (08-10-2017)
Other emergency requests are limited to:
The requestor should use IDRS to generate emergency requests. If this is not possible due to expedite reasons, the IRS Campus Returns Files staff will accept telephone emergency calls only from authorized employees, which will include Records Specialists and the Servicewide Records Officer.
The IRS Campus Returns Files staff will:
Complete Form 2275 for each request.
This is an example to illustrate how the Form SF-135 is completed properly
This is the step by step instruction for completing Form SF-135
This is an illustration of a full size records storage carton and a half size special purpose records storage carton
This is an illustration of an IRS standard type 1 carton and an IRS standard type 2 carton
This is an illustration of an IRS standard type 3 carton and an IRS standard type 5 carton
This is an illustration of the packing tape used on record storage cartons for IRC 6103 and Grand Jury material
This is a blank copy of Form 2275
These guidelines are for the preparers of Form 2275 when requesting (1) tax returns and other documents and (2) abstracts of information or copies of tax returns and other documents. Complete Form 2275, Part A (Document Identification) and Part B (Originator Information). Part C (Researcher Information) will be provided by the Files Function.
Item 1.— Enter Social Security (SS) or Employer Identification (EI) Number, if known, when requesting tax returns and related documents.
Item 2.— Complete when applicable. For example "1040" ,"941" , etc.
Item 3.— Show the period of time covered by the return or document being requested.
Item 3A.— Enter applicable office code.
Item 4.— Always show the latest Document Locator Number, if known, including the processing year (14th digit).
Item 5.— If SS or EI Number given in Item 1, show name of taxpayer only. If Item 1 is not filled in, show complete name and address of the taxpayer.
Item 6.— Not applicable to the originator.
Item 7.— Not applicable to the originator.
Item 8.— Show identification numbers assigned returns prior to ADP and other documents of a non-ADP nature.
Item 9.— Immediate or first line supervisor will enter his signature of approval if organizationally prescribed.
Item 10.— Enter the date the requisition is forwarded.
Item 11.— If available, show the IRS identification number (encoder number) on the back of the taxpayer's remittance, which will assist in locating full-paid returns that have not been processed.
Item 12.— When requesting Federal Tax Deposit documents, the (TUS) number must always be indicated.
Item 13A.— Enter originating office.
Item 13B.— If the originator is located in a service campus, place an "X" in the box which identifies his service campus. If the originator is located in other than a service campus, type or print originator is located in other than a service campus, type or print originating office, (Area 2 Office, National Office, etc.) after "Other (Specify)."
Item 13C.–
through H.— Fill in these items to the extent applicable.
Item 13I. and J.— Give full name and telephone number.
Item 14A.— Place an "X" in this box if original document is desired.
Item 14B.— Place an "X" in this box to request a microfilm transcript.
Item 14C.— Place an "X" in this box to request miscellaneous data or documents and specify exactly what is desired immediately below if there is room or in Item 19 if more space is needed.
Item 14D.— Place an "X" in this block to signify preparation of a photocopy.
Item 14D1.— Place an "X" in this box to signify preparation of a photocopy based on receipt of a request from the public provided the request meets the provisions in IRM 11.3, Disclosure of Official Information Handbook.