1.15.5. Relocating/Removing Records

(1) Proper management of IRS documents (hard copy and electronic) improves business efficiency and timely responses to litigation and Freedom of Information Act (FOIA) requests.

(2) This IRM provides guidance on removing personal documents, as well as preventing the unauthorized removal of government records by IRS employees, including political appointees.

(3) Guidance on the Separating Employee Clearance (SEC) process is included in this IRM and integrates records management-related requirements into the HR Connect SEC maintenance record, under the Legal Category. The guidance outlines the records management responsibilities when separating from the Service, in compliance with NARA policies and helps ensure the IRS retains files in a recordkeeping system that supports ongoing records management and litigation requirements.

(4) This IRM provides guidance on how to relocate records between offices and organizations, and how to release custody to another government agency, including NARA.

(5) The Is It a Record? flowchart provides the process in determining whether the information you have (hard copy or electronic) is a record and actions you must take. Once you determine you have a record, review the information on What to do with a Record. Contact your Records Specialists or Headquarters Business Unit Information Resource Coordinators (BU/IRCs) with questions and for assistance.

(1) The 36 Code of Federal Regulations (CFR) Chapter XII, Subchapter B - 1230, Unlawful or Accidental Removal, Defacing, Alteration, or Destruction of Records, is supported by the SEC process that helps ensure documents containing IRS information belonging to separated employees will be retained in a recordkeeping system that supports records management and litigation requirements. This includes the capability to identify, retrieve, and retain the documents for as long as they are needed.

(2) 44 USC 3301, Definition of Federal Records.

(3) 36 CFR Chapter XII, Subchapter B - 1220.18, General Definitions, for the regulatory definition of "permanent records".

(4) 36 CFR Chapter XII, Subchapter B - 1231, Transfer of Records from the Custody of One Executive Agency to Another.

(1) This IRM is used by all IRS employees and contractors to ensure compliance with paper and electronic records management requirements.

(1) The RIM Program is evaluated using the following reviews and reports:

• Records Management Self-Assessment (RMSA): The annual RMSA asks questions that assess compliance with records management statutes and regulations, as well as NARA policies and guidance.

• Federal Electronic Records and Email Management Reporting: This report not only evaluates federal agency email management, it also seeks to assess the current state of all electronic records management at federal agencies (including email and permanent electronic records).

• Senior Agency Official for Records Management (SAORM) Annual Report: This report gathers data on agency progress towards the goals of the OMB/NARA Update to Transition to Electronic Records memo (M-23-07) and other important records management initiatives as identified by NARA.

• Form 14377, Records and Information Management Virtual Program Review Self Assessment Checklist: This checklist is utilized as a self-assessment tool to assist the field site offices with records management policies and procedures. In addition, it will measure RIM goals and stimulate better fiscal management.

• Form 14377-A, IRS Records and Information Management (RIM) Evaluation Checklist: PGLD requires all business unit information resource coordinator (IRC) contacts to complete this form on a quarterly basis. The purpose of the form is to ensure and document IRS recordkeeping compliance as defined by NARA. Completing the Form 14377-A identifies to PGLD:IRP:RIM potential gaps for training opportunities to assist the business unit with their recordkeeping responsibilities.

(1) Records Management Mandatory Briefing: Every IRS employee and contractor must protect the information they handle daily to carry out their job responsibilities. They must annually take the Records Management Mandatory Briefing Integrated Talent Management (ITM) course #62965, Records Management Awareness, to ensure IRS records management is efficient, effective, and compliant with all applicable records management laws and regulations.

(1) This table lists commonly used acronyms and terms:

(1) Employees will find the following resources helpful on records and information management:

• Records and Information Management SharePoint, https://irsgov.sharepoint.com/sites/ETD-KMT-KB003/SitePages/RecordsManagement/Lifecycle_Activities_Support/Records_Lifecycle_Activities_and_Support.aspx

• Document 12829, General Records Schedules

• Document 12990, IRS Records Control Schedules

• Title 36 CFR Chapter XII Subchapter B, Records Management codes, https://www.govinfo.gov/content/pkg/CFR-2011-title36-vol3/pdf/CFR-2011-title36-vol3-chapXII-subchapB.pdf

• eCase (Form 14757), Records Management Checklist for Separating Employees on the Enterprise Case Management (ECM) Platform

• Form 14604, Contractor Separation Checklist

• IRM 1.15.2, Types of Records and Their Life Cycles

• IRM 1.15.3, Disposing of Records

• IRM 1.15.6, Managing Electronic Records

• PGLD Records Separating Employee Clearance (SEC) SharePoint

• Integrated Talent Management (ITM) course Item #80788, BOD Manager and Proxy BOD Manager Training for PGLD Records Separating Employee Clearance (SEC) eCase Form 14757, Records Management Checklist for Separating Employees on the ECM Platform

(1) IRS employees and managers must ensure Federal records and other hard copy and electronic documents in their possession with ongoing records retention or litigation hold requirements are appropriately secured in advance of separation from the IRS and electronic media turn-in.

1. IRS employees must maintain and dispose of Federal records in accordance with the IRS comprehensive Records Control Schedules (RCS), which comes from two sources: Document 12990 for IRS program/mission-critical functions and Document 12829 for General Records Schedule administrative-related functions (see IRM 1.15.2 and IRM 1.15.3).

2. To help determine record status, refer to IRM 1.15.2, Types of Records and Their Life Cycles, and the Is It a Record? flowchart.

3. Separating employee documents may also be subject to a litigation hold. Regardless of the form in which they are kept, documents that are subject to a litigation hold must be preserved while the litigation hold is in place. For additional information on whether an employee is subject to a litigation hold, contact Chief Counsel by telephone at (202) 317-5206, or by email at Litigation.Hold@irscounsel.treas.gov.

4. Documents may also need to be preserved for other reasons, such as holds issued in connection with pending Congressional inquiries or Freedom of Information Act (FOIA) requests.

5. All separating employees (including senior officials) must timely:

• Collect hard copy records and return them to their appropriate office locations (i.e., centralized file cabinet) or to FRC, for example, if "checked-out" from FRC storage.

• Review all electronic files, including emails, word processing documents, spreadsheets, folders, etc. saved to a personal hard drive for Federal records or other material that must be preserved or maintained, and move them to an accessible network storage location. Email messages identified as Federal records must be handled in accordance with guidance provided in IRM 1.15.6, Managing Electronic Records, and NARA-approved records retention schedules. When business needs require email records to be retained with other records (such as part of an investigation, contract, project, or other case file), forward or copy these email records to the appropriate recordkeeping system (i.e., electronic recordkeeping system or paper file) and maintain according to the Document 12990 , IRS Records Control Schedules or Document 12829 , General Records Schedules.

• Email records saved to the network will be auto-archived.

• Remove passwords from password-protected files and folders that you manage.
  

  Note: Employees must not provide passwords or PIN numbers for any IRS systems (such as IDRS, RGS, etc.).

  
  

• Review, with their manager, eCase (Form 14757), Records Management Checklist for Separating Employees, for manager’s certification that all records (hard copy and electronic) have been returned/secured/saved to an appropriate recordkeeping system (such as a Business Unit SharePoint site) for ongoing preservation and/or maintenance, or transferred to staff assuming responsibility for a matter (for example, a case file or project file). The eCase (Form 14757) also includes accounting for the records of separating employees under a litigation hold and separating senior executive team (SET) members. While Form 14757 was previously a PDF version, the manager and/or proxy completes the eCase (Form 14757) electronically using the Enterprise Case Management (ECM) Platform, which provides an automated, streamlined completion and submission.

  Note: If the manager and/or proxy DO NOT already have an account for accessing the ECM Platform, email the PGLD Records SEC Advisory Group at *PGLD Records SEC ECM HELP <pgld.records.sec.ecm.help@irs.gov>.

Note: To learn how to input and submit an eCase (Form 14757), refer to ITM course Item #80788, BOD Manager and Proxy BOD Manager Training for PGLD Records Separating Employee Clearance (SEC) eCase Form 14757, Records Management Checklist for Separating Employees on the ECM Platform.

(2) Coordinate any ongoing records preservation or maintenance needs with IT, as necessary. This could mean extra records storage needs in a recordkeeping environment backed-up by a server or via network, and/or the transfer of proxy rights to that data. Employees must allow time to complete records-related responsibilities, beginning the process as early as possible prior to separation.

(3) Managers are ultimately responsible for ensuring their employees comply with records management requirements. This guidance applies to managers of IRS separating employees. The requirement for managers to complete and submit an eCase (Form 14757), includes separating Interns, Volunteers, or Student Trainees, regardless of paid or unpaid position. This guidance does not apply to outside IRS contractors separating from an IRS contract and already following exit procedures outlined in Form 14604, Contractor Separation Checklist.

(4) Under current procedures, separating employees subject to litigation holds must notify the attorney of the separation so the attorney can take steps to have IT "collect" the data before the separation. If IT does not "collect" the data before the separation, the computer equipment must be stored by the manager until IT conducts the "collection". After the "collection" is completed, the manager will submit an IRS Service Central (formerly OS GetServices) ticket to notify IT that equipment of separating employee is ready for pick up and transfer to IT.

(1) Personal documents are of a private and unofficial nature, that pertain to employee’s personal affairs. See IRM 1.15.2.3.2, Types of Records and Their Life Cycles, Personal Documents, for additional information on personal documents.

(2) Employee responsibilities regarding personal documents are:

1. Clearly identify and maintain those documents of a private or unofficial nature separately from the records of the office; and

2. Remove personal information from documents containing both personal and business information; photocopy document and file the record copy without the personal information.

(3) Personal documents may be removed at an employee’s discretion except when under a litigation hold. Senior Executive Team (SET) members, however, must consult with the IRS Records Officer at *Separating Employee Clearance (SEC) prior to removing personal documents to confirm that such documents do not have an independent historical preservation interest.

(1) An employee, leaving employment with the IRS, can remove certain non-record material:

1. work aids, such as office diaries, logs, and memoranda of conferences and telephone calls that are memorialized elsewhere by other, or more detailed or complete records, provided the material does not contain national security, taxpayer privacy, or other confidential information; and

2. extra copies of records (e.g., photocopies, etc.), unless prohibited or limited by, disclosure statutes, regulations, or agreements.

(2) The conditions under which an employee can remove non-record material are listed below:

Note: If separating employees want to remove copies of official records that may be classified or otherwise restricted, they must first consult the *Disclosure staff, Chief Counsel and the IRS Records Officer at *Separating Employee Clearance (SEC).

The IRS, not the individual, is responsible for determining whether the release of potentially classified or restricted records is appropriate and under what conditions.

(1) The conditions for which an employee CANNOT remove documents (record or non-record, personal documents) are listed below:

(2) Executive Order 12958, Classified National Security Information and Treasury regulations provide for possible downgrading, declassification, and review of national security and officially limited information.

(1) Before an employee separates from IRS employment, the manager, per review with employees, must complete an eCase (Form 14757), Records Management Checklist for Separating Employees, to certify the protection of Federal records, including the preservation of all documents (record or non-record) subject to litigation hold needs.

(2) After creating the Personnel Action Request (PAR) and processing the HR Connect SEC Record under the Legal Category SEC Items, the manager and/or proxy must use the ECM Platform, while meeting with the employee answering the questions, to complete, sign, and submit the eCase (Form 14757).

(3) The manager and/or proxy must request access to the ECM Platform (Clearance Management application) by completing and submitting a Business Entitlement Access Request System (BEARS) access request. Refer to the Records SEC/ECM BOD Managers, Proxy BOD Managers and IT-CC Guide on the PGLD Records Separating Employee Clearance (SEC) SharePoint, for step-by-step instructions on requesting access and completing all required records separating actions on the ECM Platform. Another way to learn how to input and submit an eCase (Form 14757), is to take the ITM course #80788, BOD Manager and Proxy BOD Manager Training for PGLD Records Separating Employee Clearance (SEC) eCase Form 14757, Records Management Checklist for Separating Employees on the ECM Platform.

(4) The manager (not the proxy user) will sign and electronically submit the eCase (Form 14757) on the ECM Platform. Contact *PGLD Records SEC ECM HELP <pgld.records.sec.ecm.help@irs.gov> for assistance gaining access to the ECM Platform. Additional information can be found on the PGLD Records Separating Employee Clearance (SEC) SharePoint.

(5) If the employee is not available due to death, adverse action, etc. the manager, to the extent possible, must complete an eCase (Form 14757) and notate in Block 8 of the form that the employee is not available.

(6) An eCase (Form 14757) must be completed on separating Interns, Volunteers, Student Trainees, regardless of paid or unpaid position, even if a PAR action is not required in HR Connect.

(1) The Records and Information Management Program office has primary recordkeeping responsibility for eCase (Form 14757) and maintains it on the ECM Platform for three (3) years after close-out of an eCase (Form 14757).

(2) Managers have the option to download a PDF of the completed and signed eCase (Form 14757) from the ECM Platform. A copy can be retained by the manager in the employee’s drop file.

(1) Managers will submit an IRS Service Central ticket to notify IT that equipment of separating employee is ready for pick up and transfer to IT. If a litigation hold or other hold is in place and Counsel has determined that data must be collected, managers must take custody of and secure separating employees’ IT equipment until IT takes the equipment and collects the data. Subsequent to the collection of the data by IT, managers may release the equipment to IT for appropriate handling and processing.