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Part 21. Customer Account Services

Chapter 1. Accounts Management and Compliance Services Operations

Section 7. Campus Support (Cont. 1)

21.1.7  Campus Support (Cont. 1)

21.1.7.9 
Payments

21.1.7.9.6  (10-01-2011)
Preparing Imperfect Payments for Transshipping

  1. Preparing Payments for transshipping:

    1. Sort remits by receiving site.

    2. Remove all staples from checks and correspondence.

    3. Detach vouchers/stubs, if present, and process as coupons. If a notice voucher/stub is used, ensure the IRS received date is stamped on both the notice and voucher/stub.

    4. Green rocker original and make copy of first page. Send copy with remittance.

    5. Place correspondence in basket labeled Correspondence.

    6. Prepare a separate Form 3210, Document Transmittal, for each type of form.

      Note:

      If a notice, form, schedule, or correspondence does not require any further handling, do not make a copy. Process the payment with the attached document.

      Example:

      Taxpayer returns an IDRS letter with a payment, but taxpayer has not written any information on the letter. Do not make a copy of the letter. Process the check and use the letter as the source document.

  2. See IRM 21.1.7.12, Transshipping Payments for additional information.

  3. Check to determine if a name and TIN are present on attached correspondence or check. It is not necessary to forward payments for research if a TIN and name are present. The document or envelope can be utilized as the payment source document. Forward these payments to the Form 3210 preparation area for transshipment. If TIN and name are not present, forward to Payment Research area.

    Note:

    If the only reason the payment is considered imperfect is the missing name and/or TIN, process the payment through RS-PCC after locating the name and/or TIN through research.

  4. Payment Preparation area photocopies any correspondence/claims necessary for payment voucher and/or tears off necessary coupons for payment voucher.

21.1.7.9.7  (10-01-2008)
Overstamping

  1. All payee lines must be overstamped "United States Treasury" at the point of extraction, except for the following:

    • U.S. Treasury

    • US Treasury

    • United States Treasury

    • Internal Revenue Service

    • Department of the Treasury

    • Department of Treasury

    Note:

    If in doubt, overstamp remittance.

    Note:

    This stamp must be available at each desk and must be stamped on payee line.

  2. See Exhibit 21.1.7-4, Overstamping.

21.1.7.9.8  (10-22-2010)
Remittance Not Payable to United States Treasury

  1. If remittance is not made payable to the United States Treasury, or one of the acceptable payees listed in Exhibit 21.1.7-4, Overstamping, return the remittance to the taxpayer with Letter 4630.

    If Then
    Remittance is not intended as payment for accompanying return/document Process return/document as "non-remittance" . Return remittance to taxpayer with an explanation of Unacceptable Payment.
    Remittance and return/document are not for IRS Forward to intended receiver.
    Items that are addressed to private citizens or businesses and are not intended for the IRS Return to the Post Office with notation "Misdirected to IRS" .

    Caution:

    Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

  2. See IRM 21.1.7.6.8, Tax Returns Addressed to IRS Which Should Have Been Filed With State/Local Jurisdictions, if remittance is received with state or local tax return.

21.1.7.9.9  (10-01-2007)
Mutilated Checks

  1. Mail-opening equipment may mutilate checks during processing. When this occurs, remittance processors must tape the check back together and place in a transparent sleeve for manual deposit. Financial institutions determine if a mutilated check may be processed.

21.1.7.9.10  (05-03-2011)
Government Checks

  1. Payment Perfection receives all Government Checks from the Extraction Unit that have been stamped below the "Pay to the order of" line with the following statement: "UNLESS FOR CREDIT TO THE UNITED STATES TREASURY, THIS INSTRUMENT IS NON-NEGOTIABLE".

  2. Payment Perfection must separate the valid government checks for payment of taxes from the returned refund checks.

  3. All remittances where the payee line is made payable to the United States Treasury, Internal Revenue Service, Commissioner, Department of the Treasury, Social Security Administration or variations of any agency or department of the United States Government should be construed to be a payment to the United States Government.

  4. Process the valid government checks for payment of taxes through normal processing.

  5. Forward the Returned Refund/Rebate Checks, along with any document(s), to the Refund Inquiry Unit with Form 3210. Form 3210 must list the following information from each check:

    • Check Symbol

    • Check Number

    • Amount

    Note:

    The check symbol and check number are located in the upper right hand corner of the check.

    Note:

    If a returned refund/rebate check is received with a return and the Statute of Limitations is in jeopardy, the return must be cleared by the Statute Control Group before being forwarded to Refund Inquiry.

  6. If an endorsed returned Refund/Rebate Check accompanies a valid payment of taxes, process as follows:

    1. Prepare a posting document for the valid payment of taxes and process through normal processing.

    2. Apply the payment to the taxpayer's account with TC 670 and TC 570 or TC 640 with CP 2000.

21.1.7.9.11  (10-01-2009)
Payment Research Area

  1. Sort remits by receiving site.

  2. Payment Research researches correspondence and IDRS for identifying information. See IRM 21.1.7.9.5.2, Basic Manual IDRS Research for Payment Perfection.

  3. Clerk reviews payments for entity information using the following IDRS command codes. Refer to the SERP IDRS Command Codes Job Aid:

    • INOLE

    • IMFOL

    • BMFOL

    • NAMEB

    • NAMEE

    • NAMEI

    • NAMES

  4. If identifying entity information is found, complete documentation with the following information on IDRS print:

    • TIN

    • Name Control

    • Check number

    • Money Amount

    • Clerk initials

  5. Print screen associated with entity posting information and attach to remittance.

  6. Follow "Form 3210 Preparation" procedures.

  7. If identifying entity information is not found, or does not match the remittance:

    1. Photocopy remit and any attachments.

    2. Complete Form 3210, Document Transmittal, with volume.

    3. Attach original remit(s) and any attachments to Form 3210, Document Transmittal.

    4. Transship to appropriate site.

    5. Keep photocopy(s) on file at the Campus until receipt is acknowledged from transshipping site.

21.1.7.9.12  (10-22-2010)
Unacceptable Payments

  1. Unacceptable Payment of Taxes are items that the Depository Bank will not accept as payment. Any of the following items found in the Payment Research Unit must be returned to the taxpayer with a Letter 4630.

    1. Gold

    2. Silver

    3. Jewelry

    4. Stamps

    5. Savings Bonds

    6. Treasury Notes

    7. Treasury Bills

    8. Stocks

    9. Treasury Certificates of Deposit

    10. Promissory Note

    11. Credit Cards (see 4 below)

    12. Debit Cards (see 5 below)

    13. Gift Cards

    14. Gold Coins (other than U.S. Currency)

    15. Deposit Slips or Withdrawal Slips

    Note:

    If these items are not returned immediately, they must be stored in a locked safe.

    Note:

    If a Promissory Note is returned to the taxpayer and the taxpayer sends the note in again citing Public Policy HJR-192, forward the note to the CI Field Office, Attention Special Agent in Charge of the state the taxpayer resides.

  2. Return the items of monetary value of $10 or more by certified mail, and items under $10 by regular mail within 24 hours of receipt. Process accompanying returns/documents as non-remit.

  3. Transship items that cannot be returned (because the taxpayer cannot be identified) to the Submission Processing Support site.

  4. Send the credit card back to the taxpayer, via certified mail, along with a letter advising the taxpayer that the IRS does not have the capability to process credit card payment transactions when the credit card or credit card information is sent in with the return. See IRM 21.1.7.6 (8) Extraction of Envelope Contents.

  5. Send the debit card back to the taxpayer, via certified mail, along with a letter advising the taxpayer that the IRS does not have the capability to process debit card payment transactions.

  6. Caution: Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

21.1.7.9.12.1  (10-22-2010)
Post Dated Checks

  1. When a post dated check is received, it must be returned to the taxpayer with Letter 4630. Stamp check "Non-Negotiable" and return it to the taxpayer with an explanation.

    Caution:

    Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

21.1.7.9.12.2  (10-22-2010)
Incomplete Checks

  1. Return check to the taxpayer when the check is totally blank, or if it is unsigned and the proper money amount cannot be determined with Letter 4630. See IRM 21.1.7.9.13, Money Amounts.

    Caution:

    Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

21.1.7.9.13  (10-22-2010)
Money Amounts

  1. The numeric amount on the remittance will normally be used for processing. There may still be times when the money amount to use is questionable. Use the following table to determine how to process payment:

    If ... Then ...
    The numeric amount is legible and matches the written amount Process the payment using the numeric amount.
    The numeric amount is illegible or blank Process the payment using the written amount. Annotate, in pencil, the amount used above the remittance date line.
    The numeric and written amounts do not match and the numeric amount matches the source document Process the payment using the numeric amount.
    The numeric and written amounts do not match and the written amount matches the source document Process the payment using the written amount from the remittance. Annotate, in pencil, the amount used above the remittance date line.
    The numeric and written amounts do not match and neither one matches the source document Process the payment using the written amount from the remittance. Annotate, in pencil, the amount used above the remittance date line.
    The written amount is illegible or blank Process the payment using the numeric amount.
    The numeric and written amounts are blank or zero Stamp the check non-negotiable and return with Letter 4630 to the taxpayer. Process the accompanying form or document as non-remittance.
    The numeric and written amounts are illegible OR if a determination cannot be made Contact taxpayer via telephone to determine the remittance amount. Annotate, in pencil, above the remittance date line the amount provided by the taxpayer. If unable to reach the taxpayer by telephone, stamp the check non-negotiable and return with a letter to the taxpayer. Process the accompanying form or document as no-remittance.
    There is a statement on the check "Not Valid For Less Than $XXX.00" or "Not Valid For Less Than $XXX.XX" and the check amount is less Stamp the check non-negotiable and return to taxpayer. Process the accompanying form or document as a non-remittance.

    Caution:

    Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

21.1.7.9.14  (10-01-2007)
Single Remittances of 100 Million Dollars or More

  1. When checks of 100 million dollars or more are received, the check must be photocopied and immediately faxed to the deposit support site.

21.1.7.9.15  (11-17-2009)
Discovered Remittance

  1. Cash and non-cash remittances, found after the mail opening operation, are discovered remittances. Follow the procedures in IRM 3.8.46, Discovered Remittance.

  2. The discovering function sends a photocopy of the completed Form 4287, Record of Discovered Remittances, attached to a sealed envelope labeled "Campus Support Stop XXX" .

  3. Campus Support must open the envelope and take the following actions:

    If ... Then ...
    Campus Support can process all of the payments

    1. Initial beside each of the remittances on Form 4287.

    2. Return Part 1 to the discovering function.

    3. Retain Part 2 for one year after the end of the processing year.

    4. Generate a RPSID number for Discovered Remit 497000 - 499999.

    5. Process the payment(s) through RS-PCC.
    Campus Support can not process all of the payments

    1. Initial beside each of the remittances on Form 4287 processed through RS-PCC.

    2. Make a copy of Part 1 and 2 of Form 4287.

    3. Return a copy of Part 1 to the discovering function.

    4. Retain a copy of Part 2 for one year after the end of the processing year.

    5. Place the envelope in a locked bag for transport to Campus Support UPS station.

    6. Transship the original Part 1 and Part 2 with the payment(s) not processed through RS-PCC via UPS, to Submission Processing.

    7. Generate a RPSID number for Discovered Remit 497000 - 499999.

    8. Process the payment(s) through RS-PCC.
    Campus Support is unable to process any of the payment(s)

    1. Retain the photocopy of Form 4287 for tracking purposes for a duration of one month.

    2. Place the envelope in a locked bag for transport to Campus Support UPS station.

    3. Transship the payments via UPS, to Submission Processing Support site for processing.

    Note:

    If payment is received with original return, green rocker payment amount, make copy, and route original form to Submission Processing for processing. Use copy of the form as a source document for RS-PCC.

  4. If no cash or items of value are found, a separateForm 4287, Record of Discovered Remittances, must be prepared for each business day that no cash or items of value were discovered. "No Cash" must be annotated in large letters across the Form along with the date.

21.1.7.9.16  (01-13-2011)
Multiple/Split Remittances

  1. A multiple remittance (also referred to as "Multi") is two or more remittances received with a single return/document.

  2. When processing accompanying return/voucher/notice as the posting document, the following applies:

    1. Run a calculator tape totaling the remittances and attach the calculator tape to the front of the document. Ensure the total equals the balance due on the posting document(s).

      IF Then
      Remittances and return/document balance due line agree Green rocker balance due line.
      Money amounts disagree and the balance due is only partially paid Edit the remittance amount in green to the left of the balance due line.
      Money amounts disagree and the balance due is overpaid Edit remittance amount in green to the left of the balance due line.

    2. Edit "M" and the number of remittances in the upper left hand corner of all remittances and the document.

  3. If a payment posting document is needed, photocopy the original correspondence to forward with the payment. Send the original correspondence to the appropriate business function.

  4. A split remittance is one remittance received with more than one return/document and/or more than one tax period.

    If Then
    Remittance and return/documents balance due lines agree Green rocker balance due lines.
    Money amounts disagree Apply remittance amount to returns/documents from oldest to most current tax period.

    Note:

    If the taxpayer provides directions, the payment must be applied in accordance with those directions, per Rev. Proc. 2002–26 at sec. 3.01.

    After application of remittance, a return/document is only partially paid Edit the remittance amount in green to the left of the balance due line of the partial paid return/document.
    (If no amount of the remittance is applied to a return/document, do not edit.)
    After application of remittance, the total of the balance dues on the return/document is overpaid Apply excess remittance to the oldest tax period, edit remittance amount in green to the left of the balance due line.
    Split remittance Edit "S" and number of returns/documents in upper left corner of remittances and returns/documents.

  5. Prepare adding machine tape for each Multi/Split return/document edited amount and total. On the same tape list, check amounts and total. Both totals must equal. Attach adding machine tape to front of the first return/document.

  6. Campus Support began to process multiple/split remittances through RS-PCC on December 20, 2010.

  7. Splits and Multis may be combined if more than one return or document is received with more than one remittance. This is called a complex split.

    If ... Then ...
    Remittance equals return/documents balance due lines Green rocker the amounts on the returns and documents.
    Remittance is greater than return/documents balance due lines Apply the excess to the return or document with the oldest tax period.
    Remittance is less than return/documents balance due lines Subtract the difference from the most current tax period and process any remaining returns or documents as non-remit.

  8. Edit "M" and the number of remittances in the upper left hand corner of both the remittances and returns/documents.

  9. Edit "S" and the number of returns/documents in upper left corner of both the remittances and returns/documents.

  10. Prepare an adding machine tape totaling all the remittances, then another adding machine tape totaling all the returns/documents. Both totals must be equal. Attach the tapes to the front of the first document.

21.1.7.10  (10-01-2011)
Paper Check Conversion Over the Counter (PCC OTC)

  1. Paper Check Conversion Over the Counter (PCC OTC) is the process of converting paper checks into electronic debits to the writer's account. Since the PCC OTC process is automated, the collections and reporting process is more efficient.

  2. There are two major components in PCC OTC that are used to process a check from presentment to collection. The first major component is Electronic Verification and Image Service (ELVIS) and is used for researching check images. The second major component is Point Of Sale (POS) and is a software package that is installed on the Agency's computer. The POS contains its own components in the form of separate modules, and processes check transactions. The entire family of products consisting of ELVIS and POS is known as PCC OTC. The current Paper Check Conversion (PCC) system is owned and maintained by the U.S. Treasury Financial Management Service (FMS).

  3. The operator inserts the check into the POS scanner. The scanner reads the Magnetic Ink Character Recognition (MICR) line on the bottom of the check and stores an electronic image of the check. The bank account information that is captured from the MICR line is transmitted to the Treasury/ Financial Management Service (FMS) for processing. The paper check is no longer sent to the bank. For checks received through the mail, the agency must destroy the check after 14 days of the PCC process.

    Exception:

    If EFTPS has unresolved errors, the checks and vouchers are not destroy until errors have been corrected. The checks are not shred until the Reconciliation Report Deposit Ticket Summary shows the checks have been Transmitted for Archival or no longer available on the report. If Ogden Submission Processing requests additional information, Campus Support must responds within 24 hours.

  4. The check image is forwarded and stored for 7 years in a central database called Central Image Research Archive (CIRA). CIRA is part of the ELVIS system.

  5. The financial information captured from the MICR line is transmitted to the FMS. FMS processes the transaction through the Automated Clearing House (ACH) network or the Check 21 network, depending on the initial agency set up. FMS makes CA$HLINK entries, and provides the electronic deposit ticket (SF-215) and debit voucher (returns SF-5515) for IRS retrieval through ELVIS.

21.1.7.10.1  (10-01-2011)
Processing Payments via Remittance Strategy for Paper Check Conversion (RS-PCC)

  1. As of May 2008, Campus Support, began processing perfect payments using RS-PCC. RS-PCC interfaces with EFTPS that enables Campuses Support to electronically process paper remittances at the point of receipt. The checks are scanned; taxpayer accounts are debited by Financial Management Service (FMS); and the posting information is sent to EFTPS for account posting. Insolvency, Mis-Directed, and OIC payments received at the Philadelphia, Brookhaven, Memphis, Andover, and Atlanta Campuses are scanned through Paper Check Conversion Over the Counter (PCC OTC).

  2. On December 20, 2010, RS-PCC Release II was implemented. This is a new web-based system and it has the additional capability to process split checks (one check to multiple tax modules), multiple checks (multiple checks to one or more tax modules), secondary/tertiary transactions, perform key verification, and entity validation.

  3. A 17-digit number with the first two numbers identifying the Submission Processing Center Code (29 for Ogden) identifies the payment on IMFOLT and BMFOLT and the last 15 digits are the Electronic Funds Transfer (EFT) number. The financial agent assigns a 15 - digit EFT number. The financial agent designation for RS-PCC is "5" (first position of the EFT number). The payments are identified by an EFT number beginning with "520". The eighth and ninth positions indicate the type of payment.

    • 00 - Philadelphia Insolvency prior to July 2008

    • 00 - All Campus Support sites for Discovered Remittance (July 2008, to present)

    • 01 - Philadelphia Insolvency (July 2008, to present)

    • 02 - Philadelphia Perfect Mis-Direct Payments

    • 03 - Philadelphia Imperfect Mis-Direct Payments

    • 05 - Brookhaven Perfect Mis-Direct Payments

    • 06 - Brookhaven Imperfect Mis-Direct Payments

    • 07 - Memphis Perfect Mis-Direct Payments

    • 08 - Memphis Imperfect Mis-Direct Payments

    • 09 - Brookhaven OIC Payments

    • 10 - Memphis OIC Payments

    • 11 - Andover Perfect Mis-Direct Payments

    • 12 - Andover Imperfect Mis-Direct Payments

    • 13 - Atlanta Perfect Mis-Direct Payments (as of June 2011)

    • 14 - Atlanta Imperfect Mis-Direct Payments (as of June 2011)

    Literal EFT- TRACE and the DLN beginning with 81 also identify the payment. Data and images of all the checks are available on Remittance Transaction Research (RTR). RS-PCC data is identified by a separate site ID (Andover 08, Atlanta 07, Brookhaven 19, Memphis 49, Philadelphia 28, and Field Assistance 00). Prior to October 19, 2010, all payments processed through RS-PCC used site ID 00. The scanned checks must be shredded within 14 days. The shredder must be located within the unit where the scanned checks are securely stored. The payment vouchers are shredded or destroyed as classified waste within 14 days.

    Note:

    If EFTPS has unresolved errors, do not destroy checks and vouchers until errors have been corrected. Do not shred the checks until the Reconciliation Report Deposit Ticket Summary shows the checks have been Transmitted for Archival or no longer available on the report. If Ogden Submission Processing requests additional information, Campus Support must respond within 24 hours.

  4. If the taxpayer has designated form type, tax year, TIN (SSN or EIN), and name control, use the taxpayer's intent when applying payments. Payments are processed as follows:

    If Payment is Received with ... Then ...
    Original return Input TC 610.
    Copy, duplicate, or amended notated on the return Input TC 670 with TC 570.
    CP notice with a stub Input the information written on the stub.
    CP notice without a stub See Exhibit 21.1.7-8 Master File Form Processing Table.
    NMF letter, form, or an indication the payment is for a NMF account Transship payment to Cincinnati Submission Processing Campus.
    IDRS Correspondex Letter with stub Input the information on the stub.

    Exception:

    Process Letter 3064 using TC 670/570 with or without stub.
    IDRS Correspondex Letter without stub

    Exception:

    510C, 1151C, 1802C, 2626C, 3404C, 4010C, and 4314C

    		 Input TC 670 and 570.

    Exception:

    Process the payment using TC 640 for 1151C, 1802C, 2626C, 3404C, 4010C, and 4314C.
    Transship payment with a copy of the 510C letter to Submission Processing.

    Taxpayer's inquiry with name, TIN, tax period, and form Input TC 670 and TC 570.

    Note:

    See Exhibit 21.1.7-8, Master File Form Processing Table, for additional forms, letters, and notices.

    Note:

    If an original return is received with a CP notice, process the payment by inputting TC 610.

  5. Campus Support is responsible for taking steps to deposit checks as follows:

    1. Scan payment checks.

    2. Populate all the fields identified with an asterisk (*) next to the field name, after check is successfully scanned;

    3. Compare the calculator tape to the batch list on RS-PCC and edit when necessary before checking complete and sending the batch for key verification.

    4. Transmit check information daily to the Treasury/Financial Management Service via the RS-PCC System.

    5. Retrieve the deposit ticket information from the Electronic Verification and Imaging System (ELVIS) each day for the prior day’s scanned checks. Balance the deposit information with the scanned checks.

    6. Campus Support must balance daily using EOD and ELVIS (215 report).

    Note:

    If any checks cannot successfully be scanned via RS-PCC and "Electronically Presented" or "Electronically Processed" is stamped on the checks, line through "Electronically Presented" or "Electronically Processed" with a red pen. Be careful not to line through any information needed to manually process the checks. Transship the checks overnight with a separate Form 3210, Document Transmittal, and notate that the checks were unable to be processed through RS-PCC.

  6. Campus Support must be aware of questionable remittances. See IRM 21.1.7.9 (13).

  7. See IRM 21.1.7.10.1.1, Checks that Cannot be Processed Through RS-PCC, for a list of payments that cannot be processed through RS-PCC.

  8. Campus Support management must monitor workload to determine if transshipment is necessary. Before transshipping payments to Submission Processing, contact AM Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst with the IRS receive date and the volume of checks to be transshipped.

  9. When RS- PCC is down Account Management (AM) Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst must be notified immediately.

  10. If RS-PCC is down for more than one day, the payments must be transshipped to Submission Processing. Before transshipping payments to Submission Processing, contact AM Headquarter Campus Support Analyst with the volume of checks to be transshipped and the IRS receive date.

  11. When transshipping payments to Submission Processing, notify Submission Processing of the volume, IRS received date, and the date transshipped.

21.1.7.10.1.1  (10-01-2011)
Checks that Cannot be Processed Through Remittance Strategy for Paper Check Conversion (RS-PCC)

  1. The following payments cannot be processed through RS-PCC; therefore, they must be transshipped to Submission Processing for processing:

    • Government checks not endorsed

    • Third party checks not endorsed

    • Checks payable in Non U.S. currency

    • Foreign checks

    • Savings Bond Redemptions

    • Checks that cannot be read by RS-PCC scanner

    • Checks for a Non-Master File account

    • Checks for an account not on Master File

    • Checks for User Fee

      Exception:

      Checks for Installment Agreement User Fee can be processed through RS-PCC.

    • Check for an account with an secondary transaction codes other than TC 460 or TC 570

    • Payments for Form 706 and Form 709

21.1.7.10.1.2  (10-01-2011)
Balancing Scan Checks to SF215 Deposit Ticket Report

  1. The SF215 Deposit Ticket Report lists all items being deposited into CA$HLINK II on that day. The SF215 report will contain the deposit ticket number as well as details such as the number of transactions, dollar amount, transaction date, cashier ID, and location that add up to a single deposit for an Agency Location Codes (ALC).

  2. Each morning the Campus Support Manager/Lead or other authorized designee must print and compare the previous day's checks transmitted to ELVIS to the SF215 Deposit Ticket Report. The SF215 shows a total of checks deposited for each employee. The combined total for all employees must match the SF215 Deposit Ticket Report. If the total does not match, follow the instruction below:

    If ... Then ...
    The total of all checks sent for deposit do not match the SF215 report Compare the total for each individual employee.
    One or more of employees do not match the SF215 report Find the batch or batches of checks that were not sent for deposit.
    Batches were transmitted after 9:30 p.m. EST The batch of transactions will be on the SF215 report on the next day.
    A batch was not sent for deposit Send the batch for deposit and file with the batches for the next day's deposit. Notate the reason for the delay. Also notate on current day's deposit the date the batch was sent for deposit.
    A batch of checks must be re-scanned Re-scan the checks and file with the batches for the next day's deposit. Notate the reason for the delay. Also notate on current day's deposit, the date the batch was re-scanned.

    Note:

    Campus Support Manager/Lead or other authorized designee must balance daily using End of Day (EOD) and ELVIS (215 report). End of Day is used to ensure that all batches were, processed, and sent for deposit.

21.1.7.10.2  (10-01-2011)
Checks that Cannot be Processed Through Paper Check Conversion (PCC)

  1. Checks that cannot be processed through PCC:

    • Government checks not endorsed

    • Third party checks not endorsed

    • Checks payable in Non U.S. currency

    • Foreign checks drawn on non-US Financial Institutions

    • Savings Bond Redemptions

    • Checks that cannot be read by PCC scanner

21.1.7.10.3  (10-01-2011)
Processing Centralized Offer in Compromise (COIC) Payments

  1. Offer in Compromise (OIC) is centralized at the Brookhaven and Memphis Compliance Campuses. Taxpayers are instructed to mail their offer to Brookhaven or Memphis based on where they resides. The following table shows the routing per state:

    If taxpayer resides in... Then Forward the offer package to...
    Arkansas, Connecticut, Delaware, Florida, Georgia, Illinois, Indiana, Iowa, Kansas, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Nebraska, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Puerto Rico, Pennsylvania, Rhode Island, South Carolina, South Dakota, Vermont, Virginia, West Virginia, District of Columbia or International Brookhaven Internal Revenue Service
    COIC Unit Stop 680
    1040 Waverly Ave
    Holtsville, NY 11742
    Alaska, Alabama, Arizona, California, Colorado, Hawaii, Idaho, Kentucky, Louisiana, Mississippi, Montana, Nevada, New Mexico, Oregon, Tennessee, Texas, Utah, Washington, Wisconsin or Wyoming Memphis Campus
    COIC Unit Stop 880
    5333 Getwell Rd.
    Memphis, TN 38130

  2. Campus Support must release all OIC mail to the Centralized Offer in Compromise (COIC) employee co-located in Campus Support.

  3. Centralized Offer in Compromise is responsible for the following:

    • Deliver payments to Campus Support for processing within 24 hours of receipt.

    • Write "RS-PCC" or "PCC" on Form 3210, Document Transmittal.

    • Write the offer number on the Form 3210, Document Transmittal, for each payment processed through RS-PCC.

    • Prepare Form 3244, Payment Posting Voucher, for payments processed through RS-PCC

    • Forward Form 2515, Record of Offer in Compromise, Form 3210, and payment to Campus Support for payments processed through PCC.

    • Forward Form 3210, Document Transmittal, Form 3244, Payment Posting Voucher, and payment to Campus Support for payments processed through RS-PCC.

  4. Centralized Offer in Compromise is responsible for completing Form 3244, , for payments processed through Remittance Strategy for Payments via Paper Check Conversion (RS-PCC) with the following information:

    • SSN/EIN

    • MFT

    • Tax period

    • Transaction code

    • Transaction amount

    • IRS receive date

    • Taxpayer name, address, and zip code

    • Transaction amount

    • Remarks

    • Prepared by (name and unit symbol)

    • DPC code

  5. When Form 3210, Document Transmittal, is received from COIC, Campus Support:

    • Verifies the information on Form 3210 and sign the form

    • Gives a copy of Form 3210, Document Transmittal, to COIC

    • Mails any letter along with the remittance (money orders, Bank check or Gov't Check), if COIC indicates the remittance is to be sent back to the taxpayer.

      Caution:

      Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

    • Process the Payments see IRM 21.1.7.10.3.1, Processing Centralized Offer in Compromise (COIC) Payments via Paper Check Conversion (PCC), and IRM 21.1.7.10.3.2, Processing Centralized Offer in Compromise (COIC) Remittance Strategy for Payments via Paper Check Conversion (RS-PCC).

21.1.7.10.3.1  (10-01-2011)
Processing Centralized Offer in Compromise (COIC) Payments via Paper Check Conversion (PCC)

  1. As of April 1, 2005, Campus Support began using Paper Check Conversion System (PCC) to process COIC checks. The PCC system scans checks and automates the receipt, acceptance, transferring, and recording of funds. Because the paper checks are no longer sent to the bank, the scanned checks must be shredded within 14 days. The shredder must be located within the unit where the scanned checks are securely stored.

  2. Daily, Brookhaven and Memphis Campus Support must fax a copy of the PCC Deposit Breakdown Sheet for the current day deposit to the designated fax number at Cincinnati Submission Processing Accounting Department. Campus Support must send, via overnight mail delivery, the PCC/OIC package which includes the batch listings, and the original Forms 2515, Record of Offer in Compromise, to Cincinnati Submission Processing Accounting Department. Instructions for processing OIC checks by PCC are located in IRM 3.17.278, Accounting and Data Control - Paper Check Conversion (PCC) System, and by accessing the PCC web site @ Paper Check Conversion.

  3. Campus Support is responsible for taking steps to deposit checks as follows:

    1. Scan Insolvency payment checks and transmit check information daily to the Treasury/Financial Management Service via the Paper Check Conversion (PCC) System.

    2. Compare the balance of the checks to the batch list on PCC and edit when necessary before uploading the batch.

    3. Retrieve the deposit ticket information from the Electronic Verification and Imaging System (ELVIS) each day for the prior day’s scanned checks. Balance the deposit information with the scanned checks. See IRM 21.1.7.10.1.2, Balancing Scan Checks to SF215 Deposit Ticket Report.

    4. Acknowledge all Forms 3210, Document Transmittal, used to transmit OIC payments and return designated copy to OIC.

    5. See IRM 21.1.7.10.3.3, Manual Processing COIC Payments, for checks that cannot be processed through PCC.

    6. See IRM 21.1.7.10.2, Checks that Cannot be Processed Through Paper Check Conversion (PCC).

  4. The following input fields are required on the PCC input screen for COIC Payments:

    • Money Amount

    • TIN without hyphens

    • Name Control

    • Offer or Appeals Number

  5. When PCC is down, Account Management (AM) Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst must be notified immediately. If PCC is down for more than one day, the payments must be transshipped to Cincinnati Submission Processing. See IRM 21.1.7.10.3.3, Manual Processing COIC Payments.

  6. Campus Support must be aware of questionable remittances. See IRM 21.1.7.9 (13), Payments.

21.1.7.10.3.2  (10-01-2011)
Processing Centralized Offer in Compromise (COIC) Remittance Strategy for Payments via Paper Check Conversion (RS-PCC)

  1. October 20, 2008, Memphis Campus Support and October 22, 2008, Brookhaven Campus Support began processing Offer in Compromise payments using RS-PCC. RS-PCC interfaces with Electronic Federal Tax Payment System (EFTPS) to post taxpayer payment information to Master File.

  2. See IRM 21.1.7.10.1, Processing Payments via Remittance Strategy for Paper Check Conversion (RS-PCC), for checks processed through RS-PCC

  3. Campus Support management must monitor workload to determine if transshipment is necessary.

  4. When RS-PCC is down, Account Management (AM) Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst must be notified immediately. If RS-PCC is down for more than one day, the payments must be processed using PCC, or transshipped to Cincinnati Submission Processing. See IRM 21.1.7.10.3.3, Manual Processing COIC Payments.

21.1.7.10.3.3  (10-01-2011)
Manual Processing COIC Payments

  1. The following payments cannot be processed through PCC or RS-PCC; therefore, they are processed manually:

    • Tax payments (Form 3244, Payment Posting Voucher) that are split payments

    • Government checks not endorsed

    • Third party checks not endorsed

    • Foreign checks

    • Any check that cannot be read by PCC or RS-PCC scanner

  2. All checks that are unable to be scanned by PCC or RS-PCC are transshipped to Cincinnati Submission Processing via overnight mail delivery. Campus Support prepares, Form 3210, Document Transmittal, and lists each check that failed to scan through PCC or RS-PCC. The following must be listed on each Form 3210:

    • Offer Number

    • Taxpayer Identification Number (TIN) (Only the last 4 digits).

    • Name Control

    • Check Number and Amount

    • Deposit to 4710 Account - Symbol Number 20X6879

    Note:

    If any checks cannot successfully be scanned via PCC or RS-PCC and "Electronically Presented" or "Electronically Processed" is stamped on the checks, line through "Electronically Presented" or "Electronically Processed" with a red pen. Be careful not to line through any information needed to manually process the checks. Transship the checks overnight with a separate Form 3210, Document Transmittal, and notate that the checks were unable to be processed through PCC or RS-PCC.

  3. The Form 3210 is attached with a copy of the related Forms 2515, Record of Offer in Compromise, with the unprocessable item lined through. A copy of Form 3210 is faxed to Cincinnati Submission Processing using the designated fax number.

21.1.7.10.4  (10-01-2011)
Centralized Insolvency Operation (CIO) Payment Processing

  1. Insolvency payments or Bankruptcy Trustee checks are sent to the Philadelphia Campus Support for processing. The Chief Financial Office (CFO) established and authorized the use of a "suspense" account for the deposit of these remittances prior to the research and application of the payment to the taxpayers’ accounts. The purpose of this process is to expedite the government's availability of funds for these large dollar payments.

  2. Trustees should mail the insolvency checks to a Post Office Box designated specifically for these checks. The address is:

    Internal Revenue Service
    P. O. Box 7317
    Philadelphia, PA 19101-7317

  3. Trustee payments sent by overnight mail are sent to:

    Internal Revenue Service
    5-Q30.133
    2970 Market St.
    Philadelphia, PA 19104-5016

  4. Campus Support gives the checks to CIO employees co-located in Campus Support.

21.1.7.10.4.1  (10-01-2011)
Responsibilities of the Centralized Insolvency Operation (CIO) Employees

  1. Centralized Insolvency Operation (CIO) employees review the checks and divide the checks into two categories:

    • Insolvency Payments processed in Philadelphia

    • Non-Bankruptcy payments mis-routed to Centralized Insolvency

  2. Payments mis-routed are returned to Campus Support for processing or transshipment to the appropriate processing Campus.

  3. Trustees send checks for both single and multiple cases. A single payment is defined as one check for one taxpayer. Multiple check is defined as one check that is intended for multiple taxpayers.

  4. Centralized Insolvency Operation (CIO) employees take the following actions on single case checks processed by Philadelphia Campus Support:

    • Detach envelopes and attachments from original checks.

    • Post payments to the Automated Insolvency System (AIS), allocate and generate vouchers, substitute Forms 3244, Payment Posting Voucher.

    • Prepare Form 3210, Document Transmittal, listing individual check amounts and trustee name.

    • Provide Form 3210, Document Transmittal, with original checks and substitute Forms 3244 to Campus Support.

  5. Centralized Insolvency Operation (CIO) employees take the following actions on multiple case checks processed by Philadelphia Campus Support:

    • Detach envelopes and attachments from original checks.

    • Photocopy the check.

    • Associate envelopes and any attachments with copy of check.

    • Prepare Form 3210, Document Transmittal, listing individual check amounts and trustee name.

    • Provide Form 3210, Document Transmittal, with original checks to Campus Support.

    • Deliver copy of checks with attachments to CIO Payment Posting Team.

21.1.7.10.4.2  (10-01-2011)
Processing Insolvency Payment via Paper Check Conversion (PCC)

  1. The PCC system scans all trustee checks, both multiple cases and single cases with multiple primary transactions, and automates the receipt, acceptance, transferring and recording of funds. PCC is a process for converting checks into electronic fund transfers. Because the paper check is no longer sent to the bank, the scanned checks must be shredded within 14 days. The shredder must be located within the unit where the scanned checks are securely stored.

  2. Campus Support is responsible for taking steps to deposit checks as follows:

    1. See IRM 21.1.7.10.2, Checks that Cannot be Processed Through Paper Check Conversion (PCC).

    2. Scan Insolvency payment checks and transmit check information daily to the Treasury/Financial Management Service via the Paper Check Conversion (PCC) System.

    3. Compare the balance of the checks to the batch list on PCC and edit when necessary before uploading the batch.

    4. Retrieve the deposit ticket information from the Electronic Verification and Imaging System (ELVIS) each day for the prior day’s scanned checks. Balance the deposit information with the scanned checks. See IRM 21.1.7.10.1.2, Balancing Scan Checks to SF215 Deposit Ticket Report.

    5. Access Batch Block Tracking System (BBTS) to obtain a Trace ID Number for that deposit ticket and write the number on the Batch Listing sent to Ogden. See Exhibit 21.1.7-9, Trace Identification (ID) Number and Custodial Detail Data Base (CDDB), for additional information. See Exhibit 21.1.7-11, Generate a Trace ID Number, for procedures to generate a Trace ID number.

    6. Provide the Insolvency Payment Posting Team with the deposit ticket report, a copy of the Form 784, Recapitulation of Remittance, the Trace ID Number for that deposit, and a copy of the batch list from ELVIS showing all checks included in the day’s deposit.

    7. Acknowledge all Forms 3210, Document Transmittal, used to transmit Insolvency payments and return designated copy to CIO.

    8. Supply Ogden Redesign Revenue Accounting Control System (RRACS) Team the "accounting package" , which includes a copy of the deposit ticket, batch list (both showing the Trace ID), and Form 784 , Recapitulation of Remittance.

    9. Notify CIO Payment Team manager of any checks that could not be scanned via PCC. Campus Support prepares Form 3210, Document Transmittal, and sends these checks overnight to Ogden’s Deposit Team at the address in (3) below. The checks MUST be identified as Insolvency checks, so that they are not processed as regular remittances and to insure they are deposited into the 4625 suspense account.

      Note:

      If any checks cannot successfully be scanned via PCC and "Electronically Presented" or "Electronically Processed" is stamped on the checks, line through "Electronically Presented" or "Electronically Processed" with a red pen. Be careful not to line through any information needed to manually process the checks. Transship the checks overnight with a separate Form 3210, Document Transmittal, and notate that the checks were unable to be processed through PCC.

  3. When PCC is down, Account Management (AM) Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst must be notified immediately. If PCC is down for more than one day, Campus Support must transship the CIO payments and the vouchers to Ogden Submission Processing at the address below. The checks and vouchers MUST be identified as Insolvency checks, so that they are not processed as regular remittances and to insure they are deposited into the 4625 suspense account.

    Internal Revenue Center
    Deposit Team Stop 6094
    Attn: Debbie Brown
    1973 North Rulon White Blvd
    Ogden, UT 84404

  4. Campus Support must be aware of questionable remittances. See IRM 21.1.7.9 (13), Payments.

21.1.7.10.4.2.1  (10-01-2011)
Posting Checks to Taxpayer Accounts

  1. Centralized Insolvency Processing Responsibilities:

    1. Pick up the prior day’s deposit ticket report generated from ELVIS, Form 813-A, Recapitulation of Document Register, and copies of any edited vouchers or vouchers requiring manual input from Campus Support.

    2. Post payments to the Automated Insolvency System (AIS), allocate and generate vouchers, substitute Forms 3244, Payment Posting Voucher.

      Note:

      A Trustee Plan Payment Log may be used in lieu of the individual substitute Form 3244. The log is an automated report which includes all information shown on a Form 3244 and automatically blocks the payments and totals the block as noted in (3) below.

    3. Ensure vouchers are equal to the check total.

    4. Separate vouchers into packages (blocks) of 20 or less.

    5. Prepare Form 3210, Document Transmittal.

    6. Deliver Form 3210, Document Transmittal, and accompanying vouchers with a copy of the check annotated with the Trace ID Number to Campus Support.

  2. Campus Support Processing Responsibilities:

    1. Acknowledge Form 3210, Document Transmittal, for vouchers received from CIO.

    2. Sort voucher packages by Julian date of deposit and utilize Command Code (CC) PAYMT to credit the taxpayer's account and generate tax class totals. Refer to Exhibit 6 in IRM 2.4.15, Command Codes ETXCL, SEQNC, STBLK, PAYMT, PYBAL, VARIA, CRBLK, and TXCTL for Area Office Payment Processing, for procedures for inputting payments using IDRS with CC PAYMT.

      Caution:

      Command Code PAYMT must be input at the Accounting support site. If the employees do not have automated access to the support site, CC CMODE must be used to access the support site.

    3. Vouchers that are adjusted to allow processing through IDRS are annotated with change. A copy of the adjusted voucher is given to CIO.

    4. Print two copies of the CC PYBAL total page that is generated from input of CC PAYMT for each block of vouchers entered. One copy remains with the voucher block and one copy is associated with the tax class total page.

    5. The employee inputting CC PAYMT prints the tax class total page at the end of each day for all work they entered using CC PAYMT.

    6. Balance CC PAYMT input tax class totals. Information on payment transactions input through IDRS feeds into the end of day (EOD 2421) Area Office Remittance Register (AORR) report.

    7. Balance tax class totals by comparing dollar total of PYBAL to totals from tax class page. Any variances must be reconciled.

    8. Separate and balance payment by tax class.

    9. Enter tax class totals on Form 813-A, Recapitulation of Document Register, by tax class.

    10. Balance Form 813-A, Recapitulation of Document Register, for each Julian date.

    11. Notify Ogden Accounting of any corrections needed for input discrepancies identified during balancing.

    12. Vouchers that cannot be processed via CC PAYMT, such as Non-Master File (NMF), are sent by Campus Support to Ogden Accounting for input. Ogden prepares the Form 813, Document Register. These are called manuals and do not feed into the Area Office Remittance Register (AORR) EOD 2421. Campus Support provides a copy of the vouchers that could not be processed through IDRS to CIO.

    13. Retain vouchers until the end of month. After suspense account is balanced, forward to Ogden Files. See Exhibit 21.1.7-3, Campus Files Address.

21.1.7.10.4.2.2  (10-01-2011)
Balancing Suspense Account 4625

  1. Insolvency payments are deposited into a suspense account. The account is cleared once all vouchers are processed. Ogden Accounting is responsible for the following:

    1. Journalize the deposit created by checks that were scanned by Campus Support into the IRS suspense account 4625.

    2. Create a spreadsheet to track suspense account activity. A copy of the spreadsheet is sent to CIO weekly via e-mail to *SBSE PHI Centralized Insolvency.

    3. The AORR report is used by Ogden Accounting Redesign Revenue Accounting Control System (RRACS) to balance the suspense account for that particular day’s deposit.

    4. Generate a report. If the deposit does not balance, any differences are resolved with Campus Support.

    5. Prepare a journal entry to clear the suspense account based on Campus Support input of payment vouchers.

    6. Identify checks not cleared from the suspense account within 15 days and report these aged items to Campus Support. A copy of this report is sent to the CIO Payment Team manager.

21.1.7.10.4.3  (10-01-2011)
Processing Insolvency Payment via Remittance Strategy for Paper Check Conversion (RS-PCC)

  1. On January 14, 2008, Philadelphia Campus Support began processing Insolvency trustee checks for single cases, using RS-PCC. RS-PCC interfaces with EFTPS to post taxpayer payment information to Master File.

  2. Campus Support is responsible for taking the following steps to deposit CIO checkş:

    1. See IRM 21.1.7.10.1, Processing Payments via Remittance Strategy for Paper Check Conversion (RS-PCC).

    2. Acknowledge all Forms 3210, Document Transmittal, used to transmit Insolvency payments and return designated copy to CIO.

    3. Notify CIO Payment Team manager of any checks that could not be scanned via RS-PCC. Campus Support prepares Form 3210, Document Transmittal, and sends these checks overnight to Ogden’s Deposit Team at the address in (3) below. The checks MUST be identified as Insolvency checks, so that they are not processed as regular remittances and to ensure they are deposited into the 4625 suspense account.

      Note:

      If any checks cannot successfully be scanned via RS-PCC and "Electronically Presented" or "Electronically Processed" is stamped on the checks, line through "Electronically Presented" or "Electronically Processed" with a red pen. Be careful not to line through any information needed to manually process the checks. Transship the checks overnight with a separate Form 3210, Document Transmittal, and notate that the checks were unable to be processed through RS-PCC.

  3. When RS-PCC is down, Account Management (AM) Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst must be notified immediately. If RS-PCC is down for more than one day, the payments and the vouchers must be processed using PCC or transshipped to Ogden Submission Processing at the address below. The checks and vouchers MUST be identified as Insolvency checks, so that they are not processed as regular remittances and to ensure they are deposited into the 4625 suspense account. The payments are transshipped to the address below:

    Internal Revenue Center
    Deposit Team Stop 6094
    Attn: Debbie Brown
    1973 North Rulon White Blvd
    Ogden, UT 84404

21.1.7.10.4.4  (10-01-2011)
Insolvency Payment Processing with Front End Electronic Federal Tax Payment System (EFTPS)

  1. A trustee may transmit payment and insolvency voucher information to the EFTPS agent, Bank of America. Bank of America creates a pseudo deposit ticket and insolvency voucher report. Bank of America sends the deposit ticket and insolvency voucher file report to the IRS Enterprise Computing Center (ECC) in Memphis. The IRS system administrator forwards the insolvency voucher file to the Centralized Insolvency Operation in Philadelphia. The IRS RRACS system receives Federal Reserve Bank credits for the trustee payments and journals them to the suspense account.

  2. Insolvency Payment Unit posts payments to Automated Insolvency System (AIS), allocates and generates vouchers, substitute Forms 3244, Payment Posting Voucher. These vouchers are balanced to the check and forwarded to Campus Support. Utilizing CC PAYMT, Campus Support enters voucher information into IDRS applying credit to the taxpayer's account. See IRM 21.1.7.10.4.2.1, Posting Checks to Taxpayer Accounts.

    Note:

    A Trustee Plan Payment Log may be used in lieu of the individual substitute Form 3244. The log is an automated report which includes all information shown on a Form 3244 and automatically blocks the payments and totals the block as noted in (3) below.

  3. IDRS generates an end of day Remittance Register report. The report lists all payment transactions input by Campus Support on a given date. The report is used by RRACS to balance the suspense account for that particular deposit. RRACS generates a report. If the deposit does not balance, any differences are resolved with Campus Support.

21.1.7.11  (05-17-2010)
Payment Preparation Area

  1. The Payment Preparation area lists each payment received on a Form 3210, Document Transmittal.

  2. Sort integrity is maintained as payments are logged onto Form 3210.

  3. Payment Preparation area prepares Form 3210 for transshipment.

    1. Ensure mailing address on Form 3210 is correct.

    2. Check for overstamping.

    3. Date Form 3210 with current day date.

    4. Write the type of documents in the top line of the body of the Form 3210.

    5. List SSN or EIN (only last four digits ) and money amount.

    6. Count volume and list amount on Form 3210.

    7. Ensure remittance order is the same as listed.

    8. Initial Form 3210.

    9. Write originator telephone number

    10. Write releasing official (Signature and title).

    11. Make three copies of Form 3210.

    12. Place corresponding remittances behind copies of Form 3210 and rubber band batch.

    13. Place in Quality Review Basket.

21.1.7.11.1  (11-17-2009)
Form 3210, Document Transmittal, Quality Review

  1. Quality Review reviews the following for accuracy:

    • Mailing address

    • Three copies of Form 3210 are attached

    • Date

    • Volume

    • TIN (only the last four digits)

    • Money Amount

    • Overstamping has been completed

    • Payments are in order, as listed on Form 3210

  2. After review is complete, the reviewer documents errors and provides report to manager at end of day.

21.1.7.11.2  (10-01-2007)
Form 3210, Document Transmittal, Boxing Procedures

  1. Separate the three copies of Form 3210, Document Transmittal.

    • Keep one copy attached to payments.

    • Place batch(es) in envelope and seal envelope.

    • Staple second copy(s) of Form 3210 to outside of sealed envelope.

    • Paper clip third copy(s) to sealed envelope.

  2. All Forms 3210 attached to the corresponding envelope must be:

    • Sequentially numbered

    • Annotated with the transshipping box number

  3. Remove paper clipped copies of Form 3210 from envelope and retain.

  4. Place completed envelopes in transshipping box.

  5. Label box with correct site.

  6. Send to UPS station.

21.1.7.11.3  (10-01-2011)
Controlling Form 3210, Document Transmittal

  1. To effectively control and monitor the transshipped documents, a log/report must be maintained. The log/report includes all information concerning the shipment received:

    • Number of boxes

    • Volumes by return type

    • Payment volumes

    • Date mailed

    • Date received

    • Received contents (i.e., IMF payments, etc.,)

  2. Special care must be taken when shipping remittances to ensure the security of remittances during transit. When delivering via Overnight Delivery Request, the transshipped box must have the tracking number on the request.

  3. The coordinator at the shipping site notifies, via e-mail, the coordinator at the receiving site of the impending transshipments with details of the shipment each day (i.e., how many boxes shipped, volumes, time shipped, tracking numbers, etc.).

21.1.7.11.4  (10-01-2011)
Suspense Copies, Form 3210, Document Transmittal

  1. The originating office maintains suspense copies of Form 3210 with instructions for the acknowledgement copy to be returned.

  2. Place suspense copies of Form 3210 in a review file and check daily to verify the document has been received.

    Note:

    When items are determined to be lost in transit, notify management. They determine the appropriate procedures to follow.

  3. The acknowledged copies of all Forms 3210 received must be documented with the date received.

  4. If, after ten (10) business days the receipt has not been acknowledged, the originator must follow-up to resolve the missing acknowledgement. Employees must document the actions taken. The documentation must either be recorded on, or attached to, the originator’s copy of the Form 3210.

  5. Supervisors are responsible for conducting and documenting quarterly Managerial Reviews to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals.

21.1.7.11.5  (10-01-2011)
Form 3210, Document Transmittal, Retention

  1. Form 3210, Document Transmittal, for payments transshipped for deposit can be destroyed after one year, per IRM 1.15.29, Records Control Schedule for Submissions Processing Campus Records, item number 91.

  2. Follow IRM 1.15.29, Records Control Schedule for Submissions Processing Campus Records, for all other Forms 3210.

21.1.7.12  (10-01-2011)
Transshipping Payments

  1. The procedures below are for payments that cannot be processed through RS-PCC. Follow the table below to ship Form 3210, Document Transmittal, with payments.

    IF FORM IS: THEN:
    Notice coupons/stubs

    1. Green rocker payment amount on notice coupons/stubs.

    2. Remove all staples/paper clips.

    3. Utilize the coupon/stub as your payment voucher. If a notice stub is used, ensure the IRS received date is stamped on both the notice and stub.

    4. Follow Form 3210 procedures.

    5. Label Form 3210 as IMF/BMF coupons.

    6. Send the payment to Submission Processing Support site.

    7. Send the notice to the appropriate business unit for processing.

    8. Send any notices worked by Account Management to the local Image Control Team (ICT).
    Form 1040 Series
    Form 4868
    Form 4506
    BMF
    Form 94X Series
    Form 5330
    Form 1120
    Form 1041
    Form 706
    Form 7004
    Form 8813

    1. Green rocker payment amount on form.

    2. Make copy of first page and stamp "COPY DO NOT PROCESS" .

    3. Follow Statute procedures.

    4. Follow Form 3210 Procedures.

    5. Send to IMF Support site: Form 1040 series/4868/4506.

    6. Send BMF forms to BMF Submission Processing Campus.

    7. Send forms worked by Account Management to the local ICT.
    CP 2000

    1. Green rocker payment amount.

    2. Make copy of first page of CP 2000 with scan line information visible.

    3. Follow Form 3210 transshipping procedures to Submission Processing Support site, for "voucher with remittance or copy of CP with remittance" .

    4. Batch originals with rubber band and list total on first page. Place in Automated Underreporter Project (AUR) basket.
    Form 1040 ES/1040V Follow procedures for coupons.
    Form 1040X

    1. Green rocker payment amount on claim.

    2. Make copy of first page and stamp "COPY DO NOT PROCESS" .

    3. Place a green "X" across the photocopied page and attach remittance.

    4. Follow Form 3210 transshipping procedures to Submission Procession Support site for photocopy with remittance attached.

    5. Check original claim for Statute.

    6. Place in envelope and expedite to Statute Unit, if Statute criteria.

    7. If not Statute criteria, see IRM 21.1.7.6.3 Routing of Forms 1040X, Amended Return.

    Original Returns with Statute Criteria

    1. Green rocker payment amount.

    2. Copy first page of document and stamp "COPY DO NOT PROCESS" .

    3. Place a green "X" across the copied page and attach remittance.

    4. Follow Form 3210 procedures for photocopy and remittance.

    5. Send original to Statute unit.
    IMF Correspondence

    1. Detach voucher/stub and process following coupon procedures above.

    2. Copy correspondence that contains TIN and tax year, if no voucher/stub is attached.

    3. Green rocker original correspondence.

    4. Send photocopy with remittance to Submission Processing Support site following Form 3210 transshipping procedures.

    5. Place originals in correspondence tub/basket.
    BMF Correspondence

    1. Detach voucher/stub and process following coupon procedures above.

    2. Copy correspondence that contains TIN and tax year, if no voucher stub is attached.

    3. Green rocker or write the money amount on the original correspondence.

    4. Send photocopy with remittance to Submission Processing Support site following Form 3210 transshipping procedures.

    5. Send original correspondence to local ICT.
    Substitute for Returns (SFR)

    1. Green rocker payment amount.

    2. Photocopy first page of document and stamp "COPY DO NOT PROCESS" .

    3. Place a green "X" across the copied page and attach remittance.

    4. Follow Form 3210 procedures for transshipping photocopy and remittance to Submission Processing Support site.

    5. Place original and/or correspondence in a routing envelope and send to (SFR).

      Note:

      Letter 2566 is a SFR letter

      .
    Form 9465 and 433D

    1. Green rocker payment amount.

    2. Photocopy first page of document and stamp "COPY DO NOT PROCESS" .

    3. Place a green "X" across the copied page and attach remittance.

    4. Follow Form 3210 procedures for transshipping photocopy and remit to Submission Processing Support site.

    5. Place original in routing envelope and send to Collections.
    Form SS-4

    1. Green rocker payment amount.

    2. Mark "UNKNOWN" for EIN, even if SSN is present.

    3. Photocopy first page and stamp "COPY" .

    4. Follow Form 3210 procedures for transshipping photocopy and remittance to Submission Processing Support site.

    5. Place originals in routing envelope and send to EIN Department.

    6. Mail Domestic to Cincinnati Accounts Management EIN Stop 532G and Foreign to Philadelphia Accounts Management EIN BLN 1-D08.113.
    High Checks

    1. Consider any check $50,000 or more as a high check.

    2. Hand carry any check $1 million or more to your manager immediately.

    3. List each high check on the appropriate Form 3210 and specify "HIGH CHECK" .

    4. Highlight volume, amount and "HIGH CHECK" .

    5. Keep separate folders for IMF and BMF.

    6. Hand carry folders to UPS area.

    7. Ship these checks separately "Overnight Traceable Mail Delivery" to the attention of the Support Site manager. Place ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on the outside of the package. This will expedite processing in the support site.

    Note:

    If a notice, form, schedule, or correspondence does not require any further handling, do not make a copy. Process the payment with the attached document.

    Example:

    Taxpayer returns a notice with a payment, but taxpayer has not written any information on the notice. Do not make a copy the notice. Process the check using the notice as the source document.

    Note:

    If forms, notices, or correspondence are worked by Accounts Management, route to the local ICT to be scanned. Correspondence Imaging System (CIS) will route the work electronically to the correct Account Management site with the exception of Form SS-4. They must be mailed. If Domestic, mail to Cincinnati Accounts Management EIN Stop 532G. If Foreign, mail to Philadelphia Accounts Management EIN BLN 1-D08.113.

  2. Remits that cannot be processed through RS-PCC must be mailed with the source document to Submission Processing Campus. The UPS Overnight Mail Label must be addressed to the Campus Address, including the Teller Unit stop number.

  3. Mail all remits and returns received daily in overnight traceable mail follow the Personally Identifiable Information (PII) instructions. See Guidelines and Shipping Instructions for Packages Containing SBU and Sensitive PII Documents for additional information.

    1. All types of documents can be put in one UPS Overnight package and separate the different type of receipts [e.g., "Remits" , "RS-PCC" documents/notices, "Non-Remit" documents and "CORR" for correspondence (notices, forms, letters to be routed to the campus)] in a separate "Confidential Envelope" and write the "type" on the envelope. Complete a separate Form 3210 for each type of document enclosed or

    2. Remits in one envelope/package and the "RS-PCC" returns, "Non-Remits" returns, and "CORR" in a different UPS envelope addressed to the Campus Sorting and Batching Stop # refer to Exhibit 21.1.7-2 Submission Processing Stop Numbers for Routing Non-Remit Documents. Use a separate "Confidential Envelope" identifying the "type" enclosed and a Form 3210. Place all of the Confidential envelopes inside the outgoing UPS Overnight package/box.

    Note:

    If there are remits in the UPS Overnight package/box, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to make it easier for Campus to quickly identify the incoming package.

    Note:

    If there are remits in the envelope "ALWAYS" address the UPS Overnight label to the Field Office/Teller Unit Stop Number. If mixed types, the Campus will identify the literal written on the envelope to sort the contents.

  4. Always attach a Form 3210 to the specific type of receipt. Write the type in the top line of the body of the Form 3210. Complete the Form 3210 see IRM 21.1.7.11, Payment Preparation Area, for procedures for preparing Form 3210.

  5. The inside envelope or box must contain the following:

    • Name and title of the person who is authorized to open the package

    • Address of the receiving office

    • Return address of the office mailing the package

    • The front and back of the inside envelope or box must be clearly marked "To be opened by addressee only" . The use of an "E-19 or E-20 Confidential Information - To be opened by addressee only" envelope is acceptable.

    Note:

    The person authorized to open the package is the Submission Processing Operations Manager with responsibility for deposits. The Operations Manager is responsible for the receipts, but may designate specific staff members who may open the package.

21.1.7.13  (10-01-2007)
Form 3210, Document Transmittal, Shipping Procedures

  1. Follow the shipping procedures below.

    1. Complete Form 9814, Express Services Routing.

    2. Notate the type of work on Form 9814, Express Services Routing Form, at the top and type of remit (e.g., Monitored Offers in Compromise (MOIC) COIC, ACS, etc.) at the bottom of the form.

    3. Notate the box number on Form 9814, Express Services Routing Form.

    4. Ensure all envelopes have an attached Form 3210 , Document Transmittal.

    5. Check for folder in each box.

    6. Total the volume of all Forms 3210, within the folder and notate on the outside of the folder.

    7. Ensure the boxes are addressed to correct campus. See Exhibit 21.1.7-1. Campus Address.

    8. Give Form 9814 to the manager daily to ensure that an e-mail is sent to all campuses with the appropriate tracking numbers and volumes of the daily shipments.

21.1.7.14  (10-01-2007)
Files Support

  1. This subsection of the IRM describes processing the following:

    • Source document folders

    • Returns received from Campus Files or Federal Records Center

    • Refile documents

21.1.7.14.1  (10-01-2007)
Shipping of Source Document Folders

  1. Source document folders are received daily from the campus work areas such as Accounts Management, Collection, Examination, etc. Folders are received in Campus Support on batch carts or in boxes. Folders contain the original source documents used by Accounts Management and Compliance employees after inputting transactions to IDRS. Separate folders are used by employees for each type of input (Doc 54, 47, credit transfers, TC 930, SS4, etc). Process as follows:

    1. Remove folders from carts, boxes, etc.

    2. Sort the folders by type (e.g., Doc 54, 47, etc.).

    3. Prepare Form 3210, Document Transmittal, for each input date noted on the folders. Form 3210 must reflect the input date, range of employee numbers, and type of folder.

    4. Box input dates separately.

    5. Notate the name of the sending site on the outside of the box.

    6. Notate the input date on the box.

    7. Attach mailing label.

    8. Mail to the appropriate Submission Processing Files. See Exhibit 21.1.7-3, Campus Files Address, for Files address.

    9. Initiate an e-mail to the appropriate Submission Processing Files.

  2. Reusable source document folders are returned to Campus Support. Campus Support distributes them to the business units.

21.1.7.14.2  (10-01-2007)
Distribute Returns/Documents

  1. The campus work areas request documents, via IDRS input or Form 2275, Records Request, Charge and Recharge. After the applicable Campus Files site or Federal Records Center services the document request, the documents are forwarded to Campus Support for distribution. Process as follows:

    • Determine the originator of the document request. Look for an IDRS number or name on Form 4251, Return Charge-Out, or Form 2275, Records Request, Charge and Recharge.

    • Route to the originator at the appropriate stop number for that work area.

21.1.7.14.3  (10-01-2007)
Shipping of Refile Documents

  1. Documents/returns to be refiled are received daily from the various campus work areas. Campus Support ships these items to appropriate Submission Processing Files on a daily basis. Process as follows:

    • Do not sort document by type, Master File, etc.

    • Batch and rubber band.

    • Do not count the batched volume.

    • Prepare Form 3210, Document Transmittal.

    • Box and attach mailing label.

    • Mail to the appropriate Submission Processing Files.

21.1.7.15  (10-22-2010)
Correspondence Support

  1. The Correspondence Support team is responsible for the following:

    1. Pick up the Correspondex (CRX) letters from computer operations.

    2. Review all IDRS outgoing letters for tone, completeness, spelling, grammar, punctuation, and computer errors. For additional information, see IRM 1.10.1, The IRS Correspondence Manual, IRM 1.10.2 , Reference Materials for Preparing Correspondence, and IRM 21.3.3.4.17.1.2 (7), Contacts.

    3. Pull and attach letter enclosures to Priority, Certified and Regular letters.

    4. Fold and insert the letter into the appropriate envelope.

    5. Take the letters to Paragon station for metering and mail out.

  2. Correspondence Letters are generated and printed daily from the CRX0311 run for all campus work areas and related area offices that correspond with taxpayers. A clerk will pick up the CRX letters from computer operations. There are three categories of letters received and processed daily. These categories include Regular Correspondex (CRX) Letters, Certified CRX Letters, and Priority CRX Letters. They are processed in the following priority order:

    1. Certified

    2. Priority

    3. Regular

  3. Each CRX 03 run is broken down into the following:

    • Certified letters

    • Foreign letters

    • Single copy letters

    • Attachments

    • Enclosures

    • Third copies

  4. All letters (except for certified, which is treated as one pack regardless of volume) are counted into packs of fifty and listed on a batch sheet for clerks to sign out and process.

  5. Certified letters must be reviewed and the proper forms, publications and return envelopes enclosed. The letters must then be placed into an envelope, sealed, and put into packs of twenty.

  6. A certified mail list is also generated for control purposes. The list contains the taxpayer name, address, Taxpayer Identification Number (TIN), tax module(s), type of tax and certified mail number. If a letter or notice is not mailed, it must be indicated on the certified mail list by drawing a line through the entry.

  7. Send the certified mail list with the letters to the post office. The post office acknowledges the completed letters and notices by stamping each page of the certified list. IRS retains the certified mail list.

  8. Foreign letters must be reviewed and the proper forms, publications and return envelopes enclosed. Keep these letters separate from the other mail when sent to mail out.

  9. Single copy letters and the bulk of C letters are printed with two copies for each letter. There are certain letters (i.e., Letter 3338C and Letter 3340C) that are printed only with a single copy and are worked separately.

  10. Attachments section of the run must be associated to various enclosures sent to Correspondence Support by Accounts Management and Compliance. If a matching letter is not found for a particular enclosure, clerks use IDRS to check to see if the letter was generated. If the letter is not found, the enclosure is sent back to the originating unit via inter-office mail.

  11. Remove Form 5703, IDRS Letter Enclosure, from any enclosures before inserting in the envelope. Destroy Form 5703, IDRS Letter Enclosure, as classified waste.

  12. Letters are received requesting forms, publications, and notices for various years to be sent to the taxpayer. If the letters request prior year enclosures, then the clerk must print them from the Forms/Pubs/Product Repository on the Intranet.

  13. Letters are folded and inserted into the appropriate envelope.

  14. The following envelopes must be used for outgoing mail:

    • E-178 (Rev. 9/2003)

    • E-44B (Rev. 10/2004

    • E-205 (Rev. 5/2001)

  15. Envelopes must either be taped or glued closed. If the envelope is thick, be sure to use tape to seal the envelope to ensure that it can go through the Paragon machine successfully.

  16. Third copies are separated by IDRS unit number and sent back to originating area for their records.

  17. The Lead researches Control D to determine the total letter volume for that date which is compared to the CRX0311 load plan transmittal volume.

  18. Caution: Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

Exhibit 21.1.7-1 
Campus Address

Campus Address
Andover Internal Revenue Center
310 Lowell Street
Andover, MA 01810
Atlanta Internal Revenue Center
4800 Buford Highway
Chamblee, GA 30341
Austin Internal Revenue Center
3651 South Interregional Highway
Austin, TX 78741
Brookhaven Internal Revenue Center
5000 Corporate Ct.
Holtsville, NY 11742
Cincinnati Internal Revenue Center
201 West Rivercenter Blvd.
Covington, KY 41011
Fresno Internal Revenue Center
5045 East Butler Avenue
Fresno, CA 93727
Kansas City Internal Revenue Center
333 W Pershing Road
Kansas City, MO 64108
Memphis Internal Revenue Center
5333 Getwell Road
Memphis, TN 38118
Ogden Internal Revenue Center
1973 N. Rulon White Blvd.
Ogden, UT 84404
Philadelphia Internal Revenue Center
2970 Market St.
Philadelphia, PA 19104-5016

Exhibit 21.1.7-2 
Submission Processing Stop Numbers for Routing Non-Remit Documents

Route Non-Remit documents to Submission Processing at the stop number listed below:

Submission Processing Site Stop Number
Austin Internal Revenue Center
Stop 6054
3651 South Interregional Highway
Austin, TX 78741
Cincinnati Internal Revenue Center
Stop 312
201 West Rivercenter Blvd.
Covington, KY 41011
Fresno Internal Revenue Center
Stop 31305
5045 East Butler Avenue
Fresno, CA 93727
Kansas City Internal Revenue Center
Stop 6052
333 W Pershing Road
Kansas City, MO 64108
Ogden Internal Revenue Center
Stop 6054
1973 N. Rulon White Blvd.
Ogden, UT 84404

Exhibit 21.1.7-3 
Campus Files Address

Campus Files Address
Austin Internal Revenue Center
Stop 6722 (AUSC)
3651 S Interregional Hwy
Austin, TX 73301
Cincinnati Internal Revenue Center
Stop 2800F
7125 Industrial Road
Florence, KY 41042
Fresno Internal Revenue Center
Stop 36500
5045 E Butler Ave
Fresno, CA 93888
Kansas City Internal Revenue Center
Stop 6700 P-2
333 W Pershing Road
Kansas City, MO 64108
Ogden Internal Revenue Center
Stop 6722
1973 N Rulon White Blvd
Ogden, UT 84404

Exhibit 21.1.7-4 
Overstamping

Payee Accept/Reject Overstamp/Endorsement
Internal Revenue Service Accept No
United States Treasury Accept No
U. S. Treasury Accept No
US Treasury Accept No
Department of the Treasury Accept No
Department of Treasury Accept No
IRS Accept Overstamp
Internal Revenue Accept Overstamp
Director (or Commissioner of Internal Revenue) Accept Overstamp
Estimated Tax Accept Overstamp
Federal Tax Deposit (FTD) Accept, if clearly intended for tax payment Overstamp
Social Security Administration (or SSA) Accept, if received with SSA Form 4511 Overstamp
FICA Accept Overstamp
Blank Accept Overstamp
Other U. S. Government Agency Accept Overstamp
Federal Reserve Bank (or other bank) Accept, if clearly intended as FTD Overstamp
Federal Reserve Bank/Site Depositary Bank only Accept, if clearly intended for tax payment Overstamp
Taxpayer (personal check or money) Accept, if taxpayer has endorsed. Reject, if taxpayer has not endorsed. Endorse "For Deposit Only-United States Treasury" below last endorsement.
Taxpayer - IRS Refund Check Returned refund checks are not to be processed by the depository. The refund check, Document(s) and any additional remittances are treated as unprocessable.  
Third Party Reject, unless third party has endorsed. If third party has endorsed the check over to the taxpayer, the taxpayer must also have endorsed. Endorse "For Deposit Only-United States Treasury" below last endorsement.
Variations of any agency or department of the United States Government should be construed to be payment to the United States Government Accept Overstamp
State Agency or Franchise Tax Board Accept, if money amount matches the Federal Document. Overstamp

Exhibit 21.1.7-5 
Designated Payment Code

DPC Definition
00 Designated payment indicator is not present on posting voucher.
01 Payment is applied first to the non-trust fund portion of the tax. (Input only when MFT is 01, 03, 09, 11, 12, 16, or 55.)
02 Payment is applied first to the trust fund portion of the tax (BMF MFT 01, 03, 09, 11, and 12).
03 Bankruptcy, undesignated payment
04 Levied on state income tax refund (State Income Tax Levy Program (SITLP)) (prior to 07/22/1998)
05 Notice of levy (Other levy proceeds)
06 Seizure and sale
07 Federal tax lien
08 Suits (Non-Bankruptcy)
09 Offer in compromise
10 Installment agreement (Manually Monitored Installment Agreements)
11 Bankruptcy, designated to trust fund
12 Cash bond credit (allowed with TC 640 only)
13 Payment in response to reminder notice, OBRA 1993 (valid only with MFT 30 for tax periods 199312 through 199411).
14 Authorization given by taxpayer to apply payment ("CSED expired, taxpayer authorized payment" ).
15 Payments caused by Form 8519
16 Federal EFT levy payment
17 EFT payroll deduction installment agreement payment.
18 Federal Payment Levy Program (FPLP) payment for the Primary TIN. Payments are received electronically from Financial Management Service (FMS).
19 FPLP payment for the Secondary TIN. Payments are received electronically from FMS.
20 State Income Tax Levy Program (SITLP) receipt (used exclusively for systemically applied payments).
21 State Income Tax Levy Program (SITLP) receipt (used exclusively for manually applied payments).
22 Alaska Permanent Fund Dividend Levy Program receipt (used for systemically applied payments).
23 Alaska Permanent Fund Dividend Levy Program (AKPFD) receipt (used exclusively for manually applied payments).
24 Payment received with an amended return.
27 Branded Prescription Drug Fee
31 Exclude payment from systemic cross-reference processing to allow treatment of each spouse differently on a joint return.
33 Offer in Compromise $150.00 application fee (NEW)
34 Offer in Compromise 20 percent lump sum/initial periodic payment. (NEW)
35 Offer in Compromise subsequent payments made during the offer investigation. (NEW)
50 Installment Agreement User Fee (IAUF). (Valid with MFT 13 (BMF) for tax period XXXX12 and with MFT 55 (IMF) for tax period XXXX01.)
51 Installment Agreement User Fee (IAUF), reinstated. (Valid with MFT 13 (BMF) for tax period XXXX12 and with MFT 55 (IMF) for tax period XXXX01.)
52 Reserved for Collection
53 Discharges
54 Private Debt Collection (aka CCS)
55 Subordinations
56 Withdrawals
57 Judicial and Non- Judicial Foreclosures
58 Redemptions; Release of Right of Redemptions
59 706 Liens; Decedent Estate Proof of Claim (POC)
99 Miscellaneous payment other than above

Exhibit 21.1.7-6 
Master File Tax Code

MFT File Form
01 BMF 941
02 BMF 1120, 7004
03 BMF 720
05 BMF 1041, 2758, 7004, 8800
06 BMF 1065, 7004, 8800
07 BMF 1066, 7004
08 BMF 8804
09 BMF CT-1
10 BMF 940
11 BMF 943
12 BMF 1042, 7004
13 BMF 8278
14 BMF 944, 1099
15 BMF 8752
16 BMF 945
29 IRAF 5329
30 IMF 1040, 2350, 2688, 4868, 8379, 8453, 9282
31 IMF 1040, 8453
33 BMF 990-C, 7004
34 BMF 990-T, 8868
36 BMF 1041A, 8868
37 BMF 5227, 8868
44 BMF 990-PF, 8868
46 BMF 8038, 8328
50 BMF 4720, 8868
55 IMF 8278
56 IMF 1099
57 BMF 5227
60 BMF 2290
63 BMF 11-C
64 BMF 730
67 BMF 990, 5578, 8868

Exhibit 21.1.7-7 
Valid Primary Transaction Code for Remittance Strategy for Payments via Paper Check Conversion (RS-PCC) Processing

TC Description
610 Remittance with return
620 Payment for Form 7004,Form 2758, Form 8736, Form 8868, or Form 5558
640 Advance payment on deficiency
650 Federal tax deposit
660 Estimated tax payment
670 Subsequent transaction
680 Designated payment of interest
690 Designated payment of penalty
694 Designated payment of fees and collection

Exhibit 21.1.7-8 
Master File Form Processing Table

Form Number, CP Notice, or Letter MFT TC Tax Period Ending Type
11C 63 610 01-12 BMF
668A(C) Various 670, 640, 690, 694 01-12 IMF
BMF
668W(C) Various 670, 640, 690, 694 01-12 IMF
BMF
720 03 610 03/06/09/12 BMF
730 64 610 01-12 BMF
870P (AD) 30 640 01-12 IMF
940 10 610 12 BMF
940PR 10 610 12 BMF
940V 10 610 12 BMF
941 01 610 03/06/09/12 BMF
941M 01 670 03/06/09/12 BMF
941PR 01 610 03/06/09/12 BMF
941SS 01 610 03/06/09/12 BMF
941V 01 610 03/06/09/12 BMF
943 11 610 12 BMF
943A 11 670/570 12 BMF
943PR 11 610 12 BMF
944 14 610 12 BMF
944V 14 610 12 BMF
944 (SP) 14 610 12 BMF
944 (PR) 14 610 12 BMF
944 SS 14 610 12 BMF
945 16 610 12 BMF
945V 16 610 12 BMF
990 67 610 01-12 BMF
990EZ 67 610 01-12 BMF
990PF 44 610 01-12 BMF
990T 34 610 01-12 BMF
1040 Returns 30 610 01-12 IMF
1040 Notices 30 670/570, 640, 690, 694 01-12 IMF
1040 Innocent Spouse Return 31 610 01-12 IMF
1040 Innocent Spouse Notices 31 670/570, 640, 690, 694 01-12 IMF
1040ES 30 660 01-12 IMF
1040V 30 610 01-12 IMF
1040X 30 670/570 01-12 IMF
1041 05 610 01-12 BMF
1041A 36 610 01-12 BMF
1041ES 05 660 01-12 BMF
1041 V 05 610 01–12 BMF
If Form 1041-V is received with a Form 8453-F, utilize the 1041-V as the payment voucher and route the 8453-F to Batching OSPC STOP 6054.
1042 12 610 12 BMF
1065 06 610 01-12 BMF
1066 07 670 12 BMF
1096 13 640 12 BMF
1096 55 640 12 IMF
1098       Transship to Submission Processing
1099       Transship to Submission Processing
1120 Returns 02 610 01-12 BMF
1120 Notices 02 670/570, 640, 690,694 01-12 BMF
1120X 02 670/570 01-12 BMF
1128       Transship to Submission Processing
2210 30 670 01-12 IMF
2210 05 670 01-12 BMF
2220 02 670 01-12 BMF
2290 60 610 01-12 BMF
2350 30 670 01-12 IMF
2350 51 670 12 BMF
3244 Various 670/570, 640, 690, 694 01-12 IMF
BMF
4549 Various 640 01-12 IMF
BMF
4549 EZ 30 640 01-12 IMF
4666 01, 10 640 03/06/09/12 BMF
4667 10 640 12 BMF
4668 01, 11 640 03/06/09/12 BMF
4720 50 610 01-12 BMF

Note:

Process Master File if information is only in Part I.
4720 50 670 01-12 BMF

Note:

Process Master File if information is only in Part I.
4720A       NMF

Note:

Process as NMF if any information is in Part II of document. Transship form and payment to Cincinnati Submission Processing.
4868 30 670 01-12 IMF
4868 (Timely) 51 670/460 01-12 BMF
4868 (Delinquent) 51 670 01-12 BMF
5329 29 670 01-12 IMF
5564 Various 640 01-12 IMF
BMF
7004 Various 670 01-12 BMF
8038/8038T 46 610 or 670 01–12 BMF
8082 30 670/570 01-12 IMF
8109/8109B 01, 02,03,09, 10, 11, 12, 14, 16, 33, 34, 44 670 01-12 BMF
8453 30 670 01-12 IMF
8453-F 05 670 01-12 BMF
If the 1041-V is received with a Form 8453-F, utilize the 1041-V as the payment voucher and route the 8453-F to Batching OSPC STOP 6054. Process 1041-V payments with TC 610 and MFT 05.
8489 13 670 01-12 BMF
8489 55 670 01-12 IMF
8519 Various 670/570, 640, 690, 694 01-12 IMF
BMF
8615 30 670/570 01-12 IMF
8697
for filing year beginning January 1, 2005 		Various 670/570 01-12 IMF
BMF
8697
for filing year prior to January 1, 2005 		      Transship to Cincinnati Submission Processing
8716       Transship to Submission Processing
8752 15 610 01-12 BMF
8804
Tax Year 2004 and Subsequent 		08 610 or 670 01-12 BMF
8804
Tax Year 2003 and Prior 		      Transship to Cincinnati Submission Processing
8805
Tax Year 2004 and Subsequent 		08 610 or 670 01-12 BMF
8805
Tax Year 2003 and Prior 		      Transship to Cincinnati Submission Processing
8813
Tax Year 2004 and Subsequent 		08 670 01-12 BMF
8813
Tax Year 2003 and Prior 		      Transship to Cincinnati Submission Processing
8820 13 640 01-12 BMF
8831 Various 670 01-12 BMF
8879 30 670 01-12 IMF
8879C 02 670 01-12 BMF
8879S 02 670 01-12 BMF
8879F 05 670 01-12 BMF
8945/8946       Mail form and any remit overnight, including a Form 3210 to:
IRS Tax Pro PTIN
Processing Center
104 Brookeridge Dr
Suite 5000
Waterloo, IA 50702-5702

Note:

Do not process the remit.
8892 51 670 01-12 BMF
9465 Various 670,640 01-12 IMF
BMF
CT-1 09 610 12 BMF
CT-1V 09 610 12 BMF
W -12       Mail form and any remit overnight, including a Form 3210 to:
IRS Tax Pro PTIN
Processing Center
104 Brookeridge Dr
Suite 5000
Waterloo, IA 50702-5702

Note:

Do not process the remit.
CP 45 30 670 Prior Year 01-12 IMF
CP 45 30 660 Current year 01-12 IMF
CP 215 13 670 01-12 BMF
CP 215 55 670/570 01-12 IMF
CP 251 01 640 01-12 BMF
CP 253 13 640 01-12 BMF
CP 259 Various 670/570 01-12 IMF
BMF
CP 403 - 587 (IDRS Notices) Various 670/570 01-12 IMF
BMF
CP 543 16 670/570 12 BMF
CP 972 CG 13 640 01-12 BMF
CP 972 CG 55 640 01-12 IMF
CP 2000 30 640 01-12 IMF
CP 2100 13 640 01-12 BMF
CP 2100 55 640 01-12 IMF
CP 2102 13 640 01-12 BMF
CP 2102 55 640 01-12 IMF
CP 2501 30 640 01-12 IMF
EUR CP 2000 30 640 01-12 IMF
Sch. H 05 670/570 01-12 BMF
Sch. H 30 670/570 01-12 IMF
98/99C 01 640
When a 98/99C is received with a payment, you MUST post the money as TC 640, even though the tear off stub indicates it is a 670. 		01–12 IMF
BMF
510C       Transship payment to Submission Processing.
1151C 30 640 01-12 IMF
1802C 30 640 01-12 IMF
2626C Various 640 01-12 IMF
BMF
3064C Various 670/570 01-12 IMF
BMF
3404C 30 640 01-12 IMF
4010C 10 640 12 BMF
4314C Various 640 01-12 IMF
BMF

Most Correspondex letters received with payment(s) are applied with TC 670 except the letters listed in the table above.

Exhibit 21.1.7-9 
Trace Identification (ID) Number and Custodial Detail Data Base (CDDB)

Beginning January 2008, all Deposit Tickets (DT) and Deposit Vouchers (DV) must be assigned a Trace ID Number. Trace ID Number is a tracking mechanism to identify each DT with its corresponding payments and each DV with its corresponding debits.

The Custodial Detail Database (CDDB) is an enhancement to the Financial Management Information System. It was created to track all individual payments that comprise a deposit ticket. It also balances the individual transactions against the deposit ticket totals which have been entered into the Redesign Revenue Accounting Control System (RRACS) general ledger. The unique Trace ID Number allows all payments to be identified and added to the CDDB.

All input payment systems automatically assign a 20 digit Trace ID number to each deposit ticket.

For Manual Deposit Tickets, The Trace ID Number is assigned by BBTS. The first 14 digits represent the Deposit Ticket Trace ID Number and the last six numbers represent the Transaction Sequence Number of each individual payment that comprises the Deposit Ticket. The Transaction Sequence Number begins with 000001, and is sequentially assigned to payments within a Deposit Ticket.

The format for a Trace ID Number that is to be included in all Deposit Tickets (14 digits) and on all Payment Transaction records (20 digits) is:

Parts Characters Position Definition
Site ID NN 1–2 Campus File Location Code (FLC) or other Site ID
Campus FLC are listed below:
07 - ATSPC
08 - ANSPC
09 - KCSPC
17 - CSPC
18 - AUSPC
19 - BSC
28 - PSC
29 - OSPC
49 - MSC
89 - FSPC
Lockbox Bank Location Codes are listed below:
02 - Bank of America Windsor -ANSPC
25 - U.S. Bank Cincinnati - PSC
33 - U.S. Bank Cincinnati - FSPC
35 - JP Morgan Charlotte - CSPC
36 - U.S. Bank St. Louis - KCSPC
47 - Bank of America Windsor - KCSPC
59 - Bank of America College Park - ATSPC
68 - Bank of America Hayward - FSPC
73 - JP Morgan Chase - AUSPC
91 - Bank of America Tucker - OSPC

Note:

In addition, some systems, such as an Installment Agreement (IA) User Fee Sweep, utilize an Area Office Code rather than a Campus Code. Those values are quite varied, so CDDB allows for any unique numeric value to be valid. Note: Valid codes change periodically with the reorganization of Campus accountability or Campus Consolidation, or the restructuring of Lockbox Bank contracts

System ID NN 3–4 The values are identified as follows:
01 - EFTPS
02 - ISRP Payment Transactions
05 - Lockbox Bank Transactions
10 - SITLP Levy Payments
15 - Receipt and Control Manual Deposits
20 - IRACS DCF Debit Voucher (DV)
25 - Accounting Deposit Ticket and DV
30 - FTD Deposit Ticket/Debit Voucher
35 - IDRS IA User Fee Sweep
40 - Automated Insolvency Manual DT
45 - Automated Offer in Compromise Manual DT
50 - ITIN
55 - Field Assistance (Share) Function, Taxpayer Assistance Center
Deposit Date YYYYDDD 5–11 Julian Date
Sequence Number NNN 12–14 For each Deposit Date, begin with 001 and increases each additional Deposit by 1.
Transaction Sequence Number NNNNNN or zero 15–20 For each payment summarized in a Debit Voucher, beginning with 000001, sequentially increases the Transaction Sequence Number.

Note:

This field is relevant only for the individual Payment Transactions that comprise a Deposit Ticket (as identified by the first 14 characters of the Trace ID Number).

Note:

CC PAYMT will generate the current processing Calendar Day as the first two positions of the six character Sequence Number in the Trace ID, when the payment is applied to the taxpayer's account through CC PAYMT.

Exhibit 21.1.7-10 
Accessing Batch/Block Tracking System (BBTS)

An On-Line 5081 (OL5081) must be submitted to request access to BBTS. Managers determine who has access to the BBTS system. They designate which functions and screens the BBTS user will need to access.

The BBTS screens are accessed through the Intranet website. Each campus has the option to install an icon on the desktop or in the shortcut folder to access the website. Once the BBTS icon is clicked, the BBTS Logon Screen Appears. Enter the following information:

Step Enter Then
1 User Name - User login Press <TAB>.
2 Password - User Password Press <TAB>.
3 Database - bbts Press<TAB> and click on the "Connect" button.

The first time accessing BBTS the user will be asked to select a new password. Take the following steps to create a new BBTS password.

Step Action Then
1 An error message is received Click OK.
2 When prompted for the old password, enter the temporary password Press <TAB>.
3 Enter a new BBTS password Press<TAB>.
4 Re-enter the new BBTS password Press <Enter>.

This should take the user into the BBTS system. Future logins should only require the user login name, password, and bbts.

Exhibit 21.1.7-11 
Generate a Trace ID Number

See Exhibit 21.1.7-10, Accessing Batch/Block Tracking System (BBTS), for procedures to sign on BBTS. Take the following steps to generate a Trace ID:

Step Action
1 Click on Tools on the main toolbar.
2 Select Generate Trace IDs
3 Select a Service Center from the drop down menu.
4 Select Your System.
5 Enter a Deposit Date.
6 Enter Number of Trace IDs Required.
7 Click on the Generate Trace IDs button.

BBTS will generate the 14-digit segment of the Trace ID.

Exhibit 21.1.7-12 
Generate Remittance Processing System Identification (RPSID) Numbers

The Integrated Submission and Remittance Processing System (ISRP) RPSID Screen allows the Campus Support employees to assign an RPSID number to all perfect payments processed through RS-PCC. See Exhibit 21.1.7-10, Accessing Batch/Block Tracking System (BBTS), for procedures to sign on BBTS. Take the following steps to generate an RPSID number:

Step Action Then
1 From the toolbar, click on Navigate Select the ISRP RPSID Generation Screen
2 Enter the Beginning RPSID number
(Refer to Form 9382 log for next available number.) 		Press the <TAB> key.
3 Enter the Program Code
(BMF 15500)
(IMF 45500) 		Press the <TAB> key.
4 Enter the MFT Press the <TAB> key.
5 Enter the Transaction Code Press the <TAB> key.
6 Enter the Tax Year (YYYY) Press the <TAB> key.
7 Enter the Tax Period (MM) Press the <TAB> key.
8 Enter the IRS Received Date (MMDDYYYY) Press the <TAB> key.
9 Enter the Number of RPSIDs Press the <TAB> key.
10 Select the Generate RPSIDs button The screen display a list of generated RPSIDs.

To print transmittals, select BBTS, Print, Transmittal. The transmittals generate an Adobe Acrobat pdf file, Batch Transmittal Form 9382. When the file has been generated, print the transmittal. After printing the generated Form 9382, close Adobe Acrobat and return to BBTS. A message window appears with the following Pop-up message: Did the Form 9382 report(s) print correctly? Select either Yes, No (Print Again), or Cancel (Print Later).

The Form 1332, Block Header(s), generates as an Adobe Acrobat pdf file. When the file has been generated, print the transmittal(s). After printing Form 1332, close Adobe Acrobat and return to BBTS. A pop-up message appears with the following message: Did the Form 1332 report(s) print correctly? Select either Yes, No (Print Again), or Cancel (Print Later).


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