The IRS stores millions of tax forms
in a cave in Missouri.

We went in, and here's what we found. 
 

But first - is it really a cave?

The IRS calls it the “C-site.” It’s part of a larger man-made cave complex in Independence, Missouri. The IRS leases 26,000 square feet of the cave to store certain tax forms (one of which they are required to keep for 75 years). 

What’s it like working in the cave?

In August 2022, IRS employees working at the C-site reported safety concerns, like rocks falling from the ceiling and poor air quality. IRS management temporarily closed the site soon after, fixed various issues, and then reopened it.

We visited the cave last year and found more issues, like a policy that prohibits employees from using fire extinguishers in an emergency. We also noticed that some employees’ concerns were not addressed. For example, protective covering wasn’t installed in the parking lot to protect cars and people from falling rocks and debris.

But the biggest safety concern is the ladders. Despite not meeting safety standards, they are used sometimes to retrieve boxes that can weigh up to 50 lbs. from shelves as high as 13 feet. In fact, at the time of our visit, three of the five IRS employees were on light duty because of workplace injuries.

What’s the future of the cave?

The IRS’s lease expires in October 2024, and it’s unclear if they will extend it or find another storage site. The IRS could digitize the more than 143 million pages of documents estimated in storage before the lease expires, but that would require 5 scanners scanning 14,000 pages every hour.

🔦 Read the full report to check out the recommendations we made to improve the safety of the cave.

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