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Part 1. Organization, Finance and Management

Chapter 15. Records and Information Management

Section 12. Records Control Schedule for Personnel Security and Investigations

1.15.12  Records Control Schedule for Personnel Security and Investigations

1.15.12.1  (10-30-2007)
Description and Authorities

  1. The records in this schedule are created, received and/or maintained by, Personnel Security and Investigations in carrying out their mission. Note: [The Inspection Service originally a part of this schedule has been transferred to the Treasury Inspector General for Tax Administration (TIGTA), some of the functions are still conducted by IRS thereby creating records that must be scheduled, and maintained]. The Personnel Security and Investigations Office is responsible for ensuring that the employment or retention of employees at the IRS is consistent with the interests of national security, the efficiency of the Federal Service, and the integrity of the tax system. The office conducts high quality, fair, and impartial suitability and security investigations in a timely manner to mitigate risks of employing untrustworthy or unsuitable individuals. The results of investigations are then used to make determinations about allowing access to facilities, systems, and/or data, or to grant access to classified information through issuance of a National Security clearance.

    • an independent review and appraisal of all Internal Revenue Service operations to assure that responsibilities at all organizational levels are properly discharged with effectiveness and efficiency and in accordance with laws and regulations (Internal Audit); and

    • an investigative service which will assure the maintenance of the highest standards of honesty, integrity, loyalty, security, and conduct among Internal Revenue Service employees, which will protect the integrity of the Service from attack by outsiders who seek to compromise it through attempted bribery or other illegal or improper acts (Internal Security).

  2. The disposal authorities for Inspection’s Records Control Schedules have been granted by the Archivist of the United States on June 13,1972, March 13, 1973, September 8,1976, October 14, 1976, April 21, 1982, April 23,1982, October 1,1984, June 14,1985, January 7,1988, and February 2, 2006.

  3. See Exhibit 1.15.12–1 for the Records Control Schedule for Personnel Security and Investigations.

Exhibit 1.15.12-1  (10-30-2007)
Records Control Schedule for Personnel Security and Investigations Records

  Personnel Security and Investigations Records
Item No. Description of Records Disposition Authorization
1. National Agency Check and Inquiry (NACI) Results furnished by the Office of Personnel Management. Files include related correspondence and background investigations reviewed and evaluated as favorable in character. (Job No. NI-58-87-7-7 Item 16) Destroy 90 days after processing.
2. Personnel Security Files Records. Records created under Office of Personnel Management. Files include procedures and regulations and related indexes maintained by the personnel security office of the employing agency. (IRM 1.15.55 Item 22 [GRS 18])  
  a. Investigations on Federal employees or applicants for Federal employment, whether or not a security clearance is granted, and other persons, such as those performing work for a Federal agency under contract, who require an approval before having access to Bureau facilities or to sensitive data. These files include questionnaires, summaries of reports prepared by the investigating agency, and other records reflecting the processing of the copies of investigative reports furnished by the investigating agency. Supersedes (Job No. NI-58-87-7 Item 5) and Moderate Risk and Low Risk Position. (Job No. NI-58-87-7, Item 6)(Job No. NI-058-05-10 Item 2) RETIRE to Record Center 2 years after date of report, final legal action, or final administrative action, which ever is appropriate.DESTROY 16 years after date of final report, final legal action, or final administrative action, whichever is appropriate.
  b. Investigative reports and related documents furnished to the Bureau by investigative organizations for use in making security/suitability determinations. DESTROY in accordance with the investigating agency instructions.
  c. Index to the Personnel Security Case Files. DESTROY with related case file.
3. Personnel Security Administrative Subject Files.Files include correspondence, reports, and other records relating to the administration and operation of the personnel security program, not covered elsewhere in this schedule. (IRM 1.15.55 Item 21 [GRS 18]). DESTROY when 2 years old.
4. Electronic Mail and Word Processing System copiesElectronic copies of records that are created on electronic mail and word processing systems and used solely to generate a recordkeeping copy of the records covered by the other items in this schedule. Also includes electronic copies of records created on electronic mail and word processing systems that are maintained for updating, revision or dissemination.  
  a. Copies that have no further administrative value after the recordkeeping copy is made. Includes copies maintained by individuals in personal files personal electronic mail directories, or other personal directories on hard disk or network drives, and copies on shared network drives that are used only to produce the recordkeeping copy. Destroy/Delete within 180 days after the recordkeeping copy has been produced.
  b. Copies used for dissemination, revision, or updating that are maintained in addition to the recordkeeping copy. Destroy/Delete when dissemination, revision, or updating is completed.
     
  Title List of Series not being created due to functions transferred to the Treasury Inspector General for Tax Administration (TIGTA)
  Administrative Records [Delete from schedule with next update on 10/2009].  
1. General Subject Files. (Job No. NI-58-87-7 Item 1)  
  a. National Office. Destroywhen 6 years old.
  b. Regional Office. Destroywhen 5 years old.
2. Special Subject File. (Job No. NI-056-01-05) PERMANENTCut off after the final, legal or administrative action. Transfer to FRC 2 years after cutoff date. Offer to NARA 15 years after cutoff.
  Internal Security Records  
1. Weekly Report of Investigator (Form 1820). (Job No. NI-58-87-7, Item 3) Destroywhen 2 years old .
2. Correspondence of a routine nature relative to Internal Security Division matters. (Job No. NI-58-87-7, Item 4) Cutofffile annuallyDestroywhen 1 year old .
3. See current schedule Item 2.  
4. See current schedule Item 2.  
5. Regional Office - Single Scope Background. (Job No. NI-58-87-7, Item 7) Retireto FRC 2 years after the cutoff date of final report.Destroy 10 years after date of final report.
6. Conduct Investigative Case Files. (Job No. NI-58-87-7, Item 8)  
  a. National Office. Retire to FRC 2 years after the cutoff date of final report, final legal action, or final Administrative action, whichever is appropriate.Destroy 10 years after date of final report.
  b. Regional Office. Destroy 5 years after date of final report.
7. Bribery/Investigative Case Files. (Job No. NI-58-87-7, Item 9)  
  a. National Office. Retire to FRC 2 years after the cutoff date of final report, final legal action, or final administrative action, whichever is appropriate.Destroy 10 years after date of final report, or final administrative action, whichever is appropriate.
  b. Regional Office. Destroy5 years after date of final report.
8. Disclosure Investigative Case Files/Assault or Threat. (Job No. NI-58-87-7 Item 10)  
  a. National Office. Retire to FRC 2 years after the cutoff date of final report, final legal action, or final administrative action, whichever is appropriate.Destroy 10 years after date of final report, or final administrative action, whichever is appropriate.
  b. Regional Office. Destroy5 years after date of final report.
9. Enrollee Charge Investigative Case Files. (Job No. NI-58-87-7, Item 11)  
  a. National Office. Retire to FRC 2 years after the cutoff date of final report, final legal action, or final administrative action, whichever is appropriate.Destroy 10 years after date of final report, or final administrative action, whichever is appropriate.
  b. Regional Office. Destroy5 years after date of final report.
10. Assault or Threat Investigative Case Files. (Job No. NI-58-87-7, Item 12)  
  a. National Office. Retire to FRC 5 years after legal action, date of final report, or final administrative action, whichever is appropriate.Destroy 10 years after final legal action.
  b. Regional Office. Destroy5 years after date of final report.
11. Special Inquiry Investigative Case Files. (Job No. NI-58-87-7, Item 13)  
  a. National Office. Retire to FRC 2 years after the date of final report.Destroy when 10 years old.
  b. Regional Office. Destroy5 years after date of final report.
12. Tort Claim Investigative Case Files. (Job No. NI-58-87-7, Item 14)  
  a. National Office. Destroy1 years after date of final report.
  b. Regional Office. Destroy1 years after date of final report.
13. Enrollee Applicant Investigative Case Files. (Job No. NI-58-87-7, Item 15)  
  a. National Office. Destroy1 years after date of final report.
  b. Regional Office. Destroy1 years after date of final report.
14. See Item number 1 of current schedule.  
15. Miscellaneous Information Files (Bribery, Uncomplimentary Practitioners, etc.). (Job No. NI-58-87-7, Item 17)  
  a. National Office. Destroywhen 3 years old.
  b. Regional Office. Destroywhen 3 years old.
16. Miscellaneous Information Files (Confidential Informants). (Job No. NI-58-87-7, Item 18)Note confidential expenditure records contained within these files will not be destroyed without Internal Audit approval.  
  a. National Office. Destroywhen 3 years old.
  b. Regional Office. Reviewannually.Destroythose records no longer active, relevant, or necessary.
17. Miscellaneous Information Files (Threats and Protection). (Job No. NI-58-87-7, Item 19) Destroywhen 5 years old.
18. Collateral Reports forwarded to other regions. (Job No. NI-58-87-7, Item 20) Destroy60 days after the forwarded date of report or when notification of receipt whichever is sooner.
19. Index and Control Cards related to investigative case files and miscellaneous information files. (Job No. NI-58-87-7, Item 21) Destroyafter both National Office and Regional case file has been destroyed.
20. Electronic Equipment Fiscal Inventory Reports. (Job No. NI-58-87-7, Item 22) Destroywhen 10 years old.
21. Electronic Interceptions Report. (Job No. NI-58-87-7, Item 23) Destroywhen 10 years old.
22. Electronic Equipment Inventory Records. (Job No. NI-58-87-7, Item 24) Destroywhen 10 years old.
23. Administrative Summons Report File. (Job No. NI-58-87-7, Item 25) Destroywhen 2 years old.
24. Record of Monitoring (Form 6171). Destroywhen 6 years old.
  Internal Audit Records  
1. Internal Audit Reports and Related Correspondence. (Job No. NI-58-87-7, Item 26)  
  a. Record Copy. Retireto Federal Records Center after 1 year or when no longer needed in current operations.Destroy5 years after completion or issuance of report.
  b. All other copies. Destroyafter 5 years or when no longer needed in current operations.
2. Annual Audit Plans and Visitation Reports. (Job No. NI-58-87-7, Item 27) Destroy3 years after the end of fiscal year concerned.
3. "Permanent" type or carry forward audit workpaper files. (Job No. NI-58-87-7, Item 28) Destroyinformation that is no longer required.
4. "Current" Internal Audit Work Papers and Correspondence. (Job No. NI-58-87-7, Item 29)  
  a. Record Copy. Destroy 3 years after completion or issuance of report.Retireto Federal Records Center after 1 year or when no longer needed in current operations.
  b. All other copies Destroyafter 3 years or when no longer needed in current operations.
5. Project Files dealing with the establishment of technical internal audit programs. (Job No. NI-58-87-7, Item 30) Destroy3 years after end of the fiscal year concerned.
6. Special Inquiry Investigative Case Files. Textual or microform record copies (originals) of reports, exhibits, and correspondence in Special inquiry investigations. (Job No. NI-58-87-7, Item 13)Note: This series is no longer being created, remove from schedule 10/2009.   
  a. National Office. Retireto Federal Record Center 2 years after date of final report.Destroy when 10 years old.
  b. Regional Office. Destroy5 years after final report.

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