Heh.
http://www.irs.gov/irm/part1/irm_01-015-006.html#d0e438
1.15.6.9 (03-27-2014)
Retention and Disposition of Electronic Records
The IRS Records Officer is the liaison with NARA and customer organizations for ensuring that electronic records and the related documentation are retained for as long as needed by the IRS. These disposition and retention procedures shall include provisions for:
Scheduling all electronic records, as well as related documentation and indexes, by submitting an SF-115, Request for Records Disposition Authority to NARA or, in some instances by applying NARAs General Records Schedules. The information in electronic information systems, including those operated for the IRS by a contractor, will be scheduled as soon as possible, but no later that one year after implementation of the system.
Transferring a copy of the electronic records and related documentation and indexes to NARA at the time specified in the records control schedule for permanent records.
Note:
SF-115 is completed by the IRS Records Management staff only.
Records created within e-mail systems, which meet the criteria of a federal record, are subject to the same retention periods as the paper or hard-copy versions. Therefore, these records must be retained electronically according to the NARA-approved disposition authority or printed and associated with the appropriate recordkeeping system. Temporary e-mail records can be deleted only when they are eligible for destruction or when they have been printed and associated with the appropriate recordkeeping system. See additional information on the retention and transfer of permanent electronic records in subsection IRM 1.15.6.11.
At the direction of a management official as to what is considered a record, the E-mail/Systems Administrators will establish procedures for regular recopying, reformatting, and other necessary maintenance to ensure the retention and usability of electronic records throughout their authorized life cycle.
The responsibility for instructing users on how to copy and archive electronic mail records rests with the E-Mail/Systems Administrators at the user levels. With the proper direction from a management official, the user and/or end recipient should possess the expertise to identify and determine which records are worthy of preservation and/or archiving.
The disposition of electronic mail records that have been relocated to an appropriate recordkeeping system is governed by schedules that control the records in that system. If the records in the system are not scheduled, contact the Area Records Manager or the RIM Program Office to get them scheduled and approved by NARA.
Note:
Approved disposition authorities for electronic records created as part of tax processing systems are included in separate Records Control Schedules 8 through 37 based on their use and/or associated activity (published in Document 12990). Many other administrative systems are included in the General Records Schedules 38 through 64 (published in Document 12829). Questions concerning the scheduling of an electronic system should be directed to the IRS RIM Program Office.
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