Tax Advice Case Files

Records that document issues relating to the tax code. File may include correspondence, reference, policies, and other related records.




Office of the General Counsel

Retention Period

Retain for seven years after resolution then dispose of.

Disposition Instructions

Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.

Last Updated: December 31, 2008