Document GKy4B9Mp7ypnL0nMoNdGd04On
RECORDS MANAGEMENT BULLETIN
ISSUE 28
SEPTEMBER 20. 1989
INTERIM SCHEDULE OF SPECIAL REC0R0S RETENTION PERI00S
TO MEET TAX AUDIT REQUIREMENTS
The Tax organization has now provided the attached listing of some of the more common records which are frequently requested by Federal and State auditors. The minimum retention period necessary to meet Tax's audit requirements has been indicated for each of these records. Longer retention periods may be appropriate for legal, operating, and other business purposes.
The indicated retention periods for tax reasons apply only to the Record Copy and not to a duplicate/Information Copy, provided the record coov holder has been correctly identified on the records retention schedule and the record coov is retained for the appropriate length of time.
The listing should be used by the operating and services organizations as a guideline in revising their current retention schedules. As in the past, all records retention reductions for existing records and all additions to a records retention schedule will be routed to the Legal and Tax organizations for review and concurrence of the suggested retention periods. Changes, if any, will be communicated to the users in writing.
Records should not be destroyed before the retention review and approval process has been completed.
Attachment
PLAINTIFF'S EXHIBIT i
LAM 026140