1.15.4. Retiring and Requesting Records

(1) Purpose: This IRM section covers the process for retiring records to and requesting records from 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.

(2) Audience: These procedures apply to all IRS employees and contractors.

(3) Policy Owner: Director, Identity and Records Protection - Records and Information Management (RIM).

(4) Program Owner: The Records and Information Management (RIM) office, under Privacy, Governmental Liaison and Disclosure (PGLD) is the program office that provides guidance and is responsible for oversight of the Servicewide records management policy.

(5) Primary Stakeholders: The Records and Information Management (RIM) Program office, under PGLD, promotes responsible recordkeeping practices for IRS employees and contractors to follow in accordance with federal laws, regulations, and procedures.

(1) Records, paper and/or electronic media (limited to small quantities of mixed media), that are no longer required in active office space and occupying valuable storage space, are retired to FRC. IRS and the NARA have a reimbursable Interagency Agreement under which FRC stores and services these records.

(2) IRS employees, including IRCs, should never contact FRC directly. Only IRS Records Officer and Records Specialist employees are authorized to contact FRC. For any questions, especially about retiring mixed media, please contact your Records Specialist.

(1) 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 FRC.

(2) ARCIS replaced the paper process of submitting SF-135 to FRC.

(3) Contact your Records Specialist for information about ARCIS.

(1) An electronic version of the SF-135 is required to be submitted to the Records Specialist for processing. With every SF-135 that is submitted, an acceptable box listing must be submitted. The box listing catalogues the contents of each box of the shipment. The use of Social Security Numbers (SSNs), Employer Identification Numbers (EINs), Taxpayer Identification Numbers (TINs) and entities should not be included on the box listing submitted with SF-135 for FRC.

(2) The Records Specialist will assist the IRC or records POC with perfecting the SF-135 and box listing before submitting the information to ARCIS.

(3) After processing in ARCIS, usually a 10-day turnaround, FRC will issue a transfer number for the records to be retired.

(4) The IRC or records point of contact (POC) must:

1. Prepare an electronic SF-135 and contact their Records Specialist,

2. Submit an acceptable box listing of the records being retired to the FRC, and

3. Coordinate with the retiring office to maintain a copy of the approved SF-135 and its unmasked box listing in a collaborative secure location for the life of the records so the records can be retrieved if needed for business use.

   Note: ARCIS and the Records Office maintain the original and copy of the SF-135 and masked box listing while the retiring office must maintain the SF-135 and unmasked box listing for the life of the record and six years after the record is destroyed.

(5) The information cited below is required on each SF-135:
(See Exhibit 1.15.4-1).

(1) Selecting the Carton. Use the appropriate carton to ship records based on the following criteria:

• Ledgers

• Posting Binders

• Posters

• Any other oversized records

(2) Refer to Exhibit 1.15.4-2 for illustrations of standard and approved cartons.

(3) Assembling the Cartons. Follow instructions on the box.

(4) 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:

1. Pack each carton with records vertically and in sequential order. They must be in the same order in which they are kept in the active files. File tabs must face the "FRONT" of the box and be visible for easy access and identification.

2. 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.)

3. Pack legal size records in the carton, the labels/tabs face the left as you face the numbered end.

4. Each carton must 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 ³⁄₄ 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.)

5. 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 labeled folders.

6. Mark the accession number on each box and pack the original SF-135 and box listing inside the first box.

Note: The stapled side of the box is always the back or rear of the box.

7. All CDs and electronic media should be placed in the last box of the transfer and notated on the box listing when submitted to the Records Specialist.

(1) When retiring tax-related records protected by Internal Revenue Code Section 6103 or Classified Records to the FRC, prepare shipments in a manner that ensures protection from unauthorized disclosure of information.

(2) Consult IRM 10.9.1, Classified National Security Information (CNSI), which includes the standards for shipping, handling, and storing official information that requires safeguarding.

(3) Mark and ship classified records according to the guidelines in IRM 10.9.1, Classified National Security Information (CNSI).

(4) Employees must follow proper data protection procedures when shipping Personally Identifiable Information (PII) as outlined in IRM 10.5.1, under Shipping.

(5) 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.

(1) 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 roster.

(2) Each Personnel Office will maintain, retire or transfer OPFs according to the Document 12829, General Records Schedules (GRS) and OPM guidelines.

(3) Each Personnel Office will retire OPFs and Employee Medical Folders (EMF) of former IRS employees to the National Personnel Records Center (NPRC), St. Louis, Missouri.

(4) Employees must pack non-current OPFs alphabetically. They must:

1. Prepare two copies of a shipment box listing for each shipment, and

2. Place the box listing with the Form 3210 in the first box.

Note: (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 NPRC; adhere to the requirements found in Document 13056, All Employee Toolkit: Shipping Procedures for Personally Identifiable Information (PII).

(5) Employees must follow proper data protection procedures when shipping Personally Identifiable Information (PII) as outlined in IRM 10.5.1, under Shipping.

(6) Managers must retire Employee Personnel Folders (EPFs), Document 12829, GRS 2.2, Items 070-073 as required. Refer to IRM 1.4.1, Management Roles and Responsibilities, for guidance on the Employee Performance File (EPF).

(1) Employees must take protective measures when retiring or shipping criminal 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), Sensitive But Unclassified (SBU) information, and Official Use Only (OUO) information.

(2) The FRCs use a "sealed box" method for storing sensitive case files. Therefore, complete the following tasks when retiring these types of records to FRC:

1. 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.

2. 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.

   Note: The IRS and NARA have agreed to this arrangement in order to ensure the shipment's anonymity.

3. Advise the Records Specialist of the approximate volume of boxes and whether high reference activity is anticipated.

   Reminder: 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) 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.

(2) 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.

(3) Requests for all tax returns and documents with DLNs are made through the Returns/Files function at an IRS Campus.

(4) 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.

(1) Emergency telephone requests to FRCs will be limited to:

1. Requests for tax information from foreign governments under treaty provisions.

2. Requests from IRS or Department of Justice for immediate production for court proceedings or grand juries.

(2) Telephone requests will be made only by authorized employees directly to the designated IRS Campus.

(3) The IRS Campus Returns/Files will service requests for documents stored in-house and call or fax any remaining requests to the FRCs.

(4) 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.

(1) Form 2275 is available on Electronic Publishing’s site. Preparation Guidelines are provided for Requesters who prepare Form 2275 when requesting:

1. tax returns and other documents and

2. abstracts of information or copies of tax returns and other documents.

(2) Complete Form 2275, Part A (Document Identification) and Part B (Originator Information). Part C (Researcher Information) will be provided by the Files Function.