TN 1 (12-16)

GN 03313.085 Disclosure to the National Archives and Records Administration (NARA)

We provide general instructions for disclosing information from our systems of records to other Federal agencies and officials and a link to our systems of records and their applicable routine uses in GN 03313.001. Refer all requests from NARA to the Office of Privacy and Disclosure at ^OGC OPD Controls.

The Privacy Act allows us to disclose information to NARA so they may determine if a record has sufficient historical or other value to warrant its continued preservation by the United States Government, or for evaluation by the Archivist of the United States (or designee) to determine whether the record has such value. Inactive records transferred to the Federal Records Center for storage remain within our control, thus such transfers are not disclosures.

Provisions in 44 U.S.C §§ 2904 and 2906 allow us to disclose information to NARA for their records management studies.

We may disclose non-tax return information under the applicable routine uses. We may disclose tax return information only with the IRS’ written authorization.