Tax Advice Case Files
Records that document issues relating to the tax code. File may include correspondence, reference, policies, and other related records.
Retain for seven years after resolution then dispose of.
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