I have been told that the IRS destroyed most or all personal income
tax records prior to 1996 or 1997 in accordance with an act or mandate
of Congress. I need information on the specific Congressional
provision, or the specific web address where I can locate information
on this Act.

I checked with the IRS at 800-829-1040 and was only informed that
personal income tax records are only kept for ten years and are then
destroyed-- unless taxes are due or there is an ongoing fraud case. No
info on the Act or mandate of congress.

"Approximately 275 million new tax records are stored each year. 
These tax records are initially stored for up to 1 year at an IRS
campus and then transferred to a Federal  Records Center that provides
long-term storage for the IRS and other Federal Government agencies. 
After the specified retention period has expired, the tax records will
be destroyed...."http://www.treas.gov/tigta/auditreports/2004reports/200410186fr.html

Hi maui7777,

The answer is a bit complicated but I hope to be able to make it clear
for you. Briefly,  the schedule of the disposal of individual tax
records ("temporary records") must be submitted to and approved by the
National Archives and Records Administration (NARA). According to the
"Internal Revenue Manual", individual tax returns are "retired" to the
Federal Records Center the following year after processing and are
eligible to be destroyed six years after the end of the processing
year.

>>> IRS Manual and Records Control Schedule

Internal Revenue Manual
Part 1. Administration
Chapter 15. Records Management
Section 2. Types of Records and Their Life Cycle
1.15.2.3  (01-01-2003)
Types of Records
   1. There are several classifications or types of records. All
records are either "temporary" or "permanent" and are identified based
on their disposal instructions. Each type of record is described in
the following subsections:
     1. Temporary Records must be retained for a determinable period
of time or until a specific act or event is completed, but do not have
to be preserved indefinitely. Temporary records must have a
disposition approved by NARA for disposal prior to their destruction.
       Example: Individual tax returns (the Form 1040 family) are
temporary records which are eligible to be destroyed six years after
the end of the processing year.
http://www.irs.gov/irm/part1/ch12s02.html

Part 1. Administration
Chapter 15. Records Management
Section 29. Records Control Schedule
56.  Income Tax Returns Filed by Individuals, Partnerships and
Fiduciaries. (Job No.N1-58-95-1). These records include the Forms 1040
series, with related schedules, correspondence, audit reports, work
papers and other documents attached to the return or considered a part
of the administrative file, regardless of whether the documents are
physically with the return or maintained in an attachment file.
   (1) Returns filed in original blocks in account number, original
document locator number (DLN) sequence, or renumbered in document
locator sequence on or before December 31.
     (a) RETIRE to the Federal Records Center beginning January 2
through March 31 following the year in which returns were numbered and
processed.
     (b) DESTROY on or after January 16, 6 years after the end of the
processing year unless needed for the Collection Statute Expiration
Date (CSED) Extract. for Service Center Operations
http://www.irs.gov/irm/part1/ch12s29.html


>>> PART 1220-FEDERAL RECORDS; GENERAL §1220.38 Disposition of records.

1) Disposition of records

PART 1220?FEDERAL RECORDS; GENERAL
§1220.38 Disposition of records.
   (a) Agencies must ensure the proper, authorized disposition of
their records, regardless of format or medium, so that permanent
records are preserved and temporary records no longer of use to an
agency are promptly deleted or disposed of in accordance with the
approved records schedule when their required retention period
expires. As an intermediate step when records are not needed for
current day-to-day reference, they may be transferred to a records
storage facility.
   (b) Agencies must secure NARA approval of a records schedule or
apply the appropriate General Records Schedule item before destroying
any temporary records or transferring permanent records to the
National Archives of the United States (see 36 CFR part 1228).
[64 FR 67664, Dec. 2, 1999]
http://www.washingtonwatchdog.org/documents/cfr/title36/part1220.html#1220.38

2) Temporary Records

Temporary records. A temporary record is any record which has been
determined by the Archivist of the United States to have insufficient
value (on the basis of current standards) to warrant its preservation
by the National Archives and Records Administration. This
determination may take the form of:
   (a) A series of records designated as disposable in an agency
records disposition schedule approved by NARA (Standard Form 115,
Request for Records Disposition Authority); or
   (b) A series of records designated as disposable in a General Records Schedule.
http://www.washingtonwatchdog.org/documents/cfr/title36/part1220.html#1220.14

3)  Schedule of Disposition

§1220.14 General definitions.
Records schedule or schedule means
   (a) An SF 115, Request for Records Disposition Authority, that has
been approved by NARA to authorize the disposition of Federal records;
   (b) A General Records Schedule (GRS) issued by NARA; or
   (c) A printed agency manual or directive containing the records
descriptions and disposition instructions approved by NARA on one or
more SF 115s or issued by NARA in the GRS. (See also the definition
Comprehensive schedule.)
http://www.washingtonwatchdog.org/documents/cfr/title36/part1220.html#1220.14

NARA (U.S. National Archives & Records Administration)
http://www.archives.gov/

I was glad to find this for you. If you have any questions, please
post a clarification request *before* closing/rating my answer and
I'll be happy to reply.

Thank you,
hummer

I used various combinations of the following terms to conduct my
search: nara destruction records income tax individual income tax
disposal nara temporary records destroyed 1040 years federal records
center irs

---

Request for Answer Clarification by maui7777-ga on 09 Jul 2005 08:45 PDT

Dear Hummer:

Good answer, it helps.

Would it be possible to find a url for the specific Act of Congress
(or is this incorrect) stating all personal income tax returns are to
be destroyed after 6 years?)Per the Q: "...in accordance with an act
or mandate
of Congress. I need information on the specific Congressional
provision, or the specific web address where I can locate information
on this Act."

You seem to be a good researcher--how do I get you in the future? 

Aloha,

John

---

Clarification of Answer by hummer-ga on 09 Jul 2005 12:54 PDT

Aloha, John,

Unfortunately, I don't think you will find just one link to a Code as
an answer to your question (if you do, please let me know!), so we
have to put together a few links to figure it out.

Try looking at this one first, giving NARA the authority to authorize
the disposition of Federal records and the Federal Agency (IRS)
needing to describe their schedule of disposition.

Federal Code: §1220.38 (a)(b)

Code of Federal Regulations
Title 36 Parks, Forests, and Public Property 
§ 1220.38   Disposition of records.
(a) Agencies must ensure the proper, authorized disposition of their
records, regardless of format or medium, so that permanent records are
preserved and temporary records no longer of use to an agency are
promptly deleted or disposed of in accordance with the approved
records schedule when their required retention period expires. As an
intermediate step when records are not needed for current day-to-day
reference, they may be transferred to a records storage facility.
(b) Agencies must secure NARA approval of a records schedule or apply
the appropriate General Records Schedule item before destroying any
temporary records or transferring permanent records to the National
Archives of the United States (see 36 CFR part 1228).
[64 FR 67664, Dec. 2, 1999]
http://www.washingtonwatchdog.org/documents/cfr/title36/part1220.html#1220.38

§1228.30 Scheduling temporary records.
http://www.washingtonwatchdog.org/documents/cfr/title36/part1228.html#1228.30

>>>

Next, we need to look at the schedule. 

IRS Manual: 1.15.2.6 (1)(1) 

Part 1. Administration
Chapter 15. Records Management
Section 2. Types of Records and Their Life Cycle
1.15.2  Types of Records and Their Life Cycle
1.15.2.6.1.1  (01-01-2003)
Where are the Records Control Schedules?
   1.  IRS' records control schedules are printed as the Records
Control Schedules, IRM 1.15.8 through IRM 1.15.37.
   2. NARA also produces a set of record control schedules, more
commonly known as General Records Schedule (GRS)[36 C.F.R. Part 1228,
Subpart c]. The GRS covers records series that are common to most
Federal agencies. IRS uses most of the GRS disposal authorities to
meet its administrative records requirements. The General Records
Schedules are printed in IRM 1.15.38 through 1.15.61.
      Caution:
      Record Control Schedules (RCS) and GRSs are mandatory, unless
there is an approved IRS RCS covering the same series of record, the
GRS authority must be applied. Check with your local records manager
to make sure that you are using the current version of the GRS and to
be certain there is no IRS authority for which a deviation from the
GRS has been approved.
   3. Records retention guidelines are also issued by the General
Accounting Office (GAO) and the Office of Personnel Management (OPM)
for financial and personnel records respectively. Where appropriate,
their schedules have been incorporated into the IRS schedules.
However, the IRS Personnel Office or the office of the Chief Financial
Officer may have to consult these schedules for specific instructions
for some fiscal and personnel record requirements when necessary.
http://www.irs.gov/irm/part1/ch12s02.html

>>>

Finally, find the listing for individual tax returns.

IRS Manual: 1.15.29.56.(1)(b)

Part 1. Administration
Chapter 15. Records Management
Section 29. Records Control Schedule
56.  Income Tax Returns Filed by Individuals, Partnerships and
Fiduciaries. (Job No.N1-58-95-1). These records include the Forms 1040
series, with related schedules, correspondence, audit reports, work
papers and other documents attached to the return or considered a part
of the administrative file, regardless of whether the documents are
physically with the return or maintained in an attachment file.
   (1) Returns filed in original blocks in account number, original
document locator number (DLN) sequence, or renumbered in document
locator sequence on or before December 31.
     (a) RETIRE to the Federal Records Center beginning January 2
through March 31 following the year in which returns were numbered and
processed.
     (b) DESTROY on or after January 16, 6 years after the end of the
processing year unless needed for the Collection Statute Expiration
Date (CSED) Extract. for Service Center Operations
http://www.irs.gov/irm/part1/ch12s29.html

>>>

So, if you need just some nice neat numbers:

Federal Codes:
§1220.14.(a)(b)(c)
§1228.30 Scheduling temporary records.
Agency (IRS) Manual:
1.15.29.56.1.b

I think that's the best we can do, John. The Federal Code authorizes
NARA to handle it, and they in turn oversee the IRS, who in turn
submit their schedule. The GRS schedules are updated by the Archivist
of the United States. You could contact the NARA and get a copy of the
GRS, if that would help.

§1228.46 Availability.
The GRS and instructions for their use are available from NARA (NWM).
The Archivist of the United States distributes new schedules and
schedule revisions under sequentially numbered GRS transmittals.
http://www.archives.gov/about_us/regulations/part_1228_c.html

National Archives and Records Administration
General Records Schedule
http://archives.gov/records_management/ardor/grs%5Etrs10.html

Search the United States Code:
http://uscode.house.gov/search/criteria.php

Search Public Laws 
http://thomas.loc.gov/bss/d099/d099laws.html

I'm glad you found my research helpful and I'd be happy to assist in
the future. Just put "For hummer-ga" in the subject line, it will find
me and I'll do my best for you.

Sincerely,
hummer

Hummer is excellent.

Dear John,

Thank you so much, I'm happy you are happy.  Will look forward to your
next challenge!

Take care.
Sincerely,
hummer