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(8) IRM 1.15.6.4 - Scheduling of Electronic Records - Added new subsection and content communicating that all IRS records, including electronic records, must be scheduled with the National Archives and Records Administration (NARA) before disposition or destruction. Following this newly added IRM subsection, the remaining subsections have been renumbered accordingly.
(9) IRM 1.15.6.5 - Creation, Use, and Maintenance of Structured Electronic Data - Removed content that is no longer applicable (i.e., obsolete Form 12240) and expanded content on the requirements to include records management when acquiring Information Technology Services for creation, use, and maintenance of structured electronic data.
(10) IRM 1.15.6.6 - Creation, Use, and Maintenance of Unstructured Electronic Data - Expanded language on the collaboration needed between the Records and Information Management (RIM) Program office, the Business Units (BUs), and Information Technology (IT) during the creation, use, and maintenance of unstructured electronic data.
(12) IRM 1.15.6.7.1 - Email Sent or Received Using Organizational Mailboxes - Changed the subsection title and relocated content from IRM 1.15.6.7.1.1. Added content regarding the owner of the organizational mailbox.
(20) IRM 1.15.6.9 - Security of Electronic Records - Updated content on the protection of electronic records restricted from disclosure and the requirement for cloud service offerings to protect federal information.
(23) IRM 1.15.6.11.1 - Transfer Forms for Permanent Records - Changed the subsection title and updated the information on the forms used to transfer permanent records to NARA using Standard Form (SF) 258, Agreement to Transfer Records to the National Archives of the United States, or through the Electronic Records Archive. Also removed reference to obsolete Form 12240.
(24) IRM 1.15.6.11.2 - Transfer Documentation for Permanent Records - Changed the subsection title and relocated original content to IRM 1.15.6.11.4.2. Included content on providing adequate supporting documentation when transferring permanent records to NARA.
Managing electronic records in systems and repositories that meet the requirements listed in IRM 1.15.6.1(3), ensures the IRS is compliant with the critical records management policies and regulations as established by the National Archives and Records Administration (NARA) and listed in the CFR. By adhering to these policies, the IRS will also increase business efficiency, and increase the value of information created.
Store and preserve federal records and associated metadata. To meet these requirements, repositories must allow users to retrieve and use all records in the repository until the NARA-approved retention period is met.
Manage access and retrieval. To meet this requirement, repository administrators must establish appropriate user rights to access, search, and retrieve records, and prevent unauthorized access, modification, or destruction of records.
Execute dispositions. To meet this requirement, PGLD in coordination with repository owners, administrators, and users must: associate electronic records to their respective records schedules, destroy temporary records that are eligible for destruction; identify permanent records and carry out their transfer to NARA; and apply records holds or freezes on dispositions when required.
Backup systems. To meet this requirement, system administrators must design systems and processes to back up the electronic records using processes and media (system or file) that incorporate the appropriate functions in this section.
Usage and preservation of all electronic messages (including email, instant and text messaging platforms) that allow users to send messages in real time or for later viewing, and are used to send messages from one account to another account or from one account to many accounts.
IRS compliance requirements with NARA records management policies and regulations, improvement in business efficiency and faster responses to litigation and Freedom of Information Act (FOIA) requests.
Program Owner. The Records and Information Management (RIM) Program office, under Privacy, Governmental Liaison and Disclosure (PGLD) is the program office responsible for oversight of the Servicewide records management policy.
This IRM covers the creation, maintenance, use, and disposition of federal records created using IRS electronic information systems and individual computers/laptops, including electronic mail and other electronic applications.
Electronic records must be protected against unauthorized access, use, alteration, alienation, or deletion until the authorized disposition date. Without active management throughout their lifecycle, electronic records are not likely to remain accessible or to be complete and reliable, even over short periods. For these reasons, IRS offices must manage its electronic records through the development and implementation of electronic recordkeeping systems that capture, maintain and provide access to these records over time.
The information users create and receive day-to-day may or may not be records and the users need to delete non-record emails when no longer needed for reference; apply the appropriate retention periods to all information regardless of record status (36 CFR 1222.16, How are non-records managed?). See IRM 1.15.6.1.4 for a definition of records, non-records, and personal materials.
The Office of Management and Budget (OMB) and NARA jointly issued OMB/NARA M-19-21, Transition to Electronic Records. This Memo supersedes OMB/NARA M-12-18, Managing Government Records Directive, and provides key targets for Federal agencies to manage both permanent and temporary electronic records, and provides a cutoff date for sending paper records to the Federal Records Centers (FRCs). This IRM provides guidance that will help ensure that IRS records are appropriately managed, retained, and archived, and support the M-19-21 mandates.
Records - all recorded information such as books, papers, maps, photographs, machine-readable materials, or other documentary materials, regardless of form or characteristics, made or received by a Federal agency under Federal law or in connection with the transaction of public business and preserved or appropriate for preservation by that agency or its legitimate successor as evidence of the organization, functions, policies, decisions, procedures, operations, or other activities of the United States Government or because of the informational value of data in them. (44 USC 3301)
Capstone - a roles-based/account-based approach to (electronic) management of email records that allows for the capture of records that should be preserved as permanent from the accounts of officials at or near the top of an agency or an organizational subcomponent (i.e., Capstone officials). See NARA Bulletin 2013-02 (Aug. 29, 2013).
Database - (in electronic records) - a set of data, consisting of at least one file or a group of integrated files, usually stored in one location and made available to several users at the same time for various applications.
Digital Transformation (also known as digitalization) - the process of converting text, pictures, or sound into a digital form that can be processed by a computer, easily shared, and accessed. It could include comprehensive business process redesign and/or policy updates to reduce and/or eliminate paper.
Documentation - records required to plan, develop, operate, maintain, and use electronic records. Included are system specifications, file specifications, codebooks, record layouts, user guides, and output specifications.
Electronic Mail (Email) Records - records created or received on an electronic mail system including, but not limited to, correspondence among employees/colleagues containing briefing notes, policy decisions or reports for review, comment, or action; information requests from taxpayers requiring research, and any attachments, such as word processing and other electronic documents, which may be transmitted with the message.
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