21.3.4  Field Assistance (Cont. 1)

21.3.4.5 
Safety and Security

21.3.4.5.7  (04-01-2007)
Payment Drop Box

  1. Payment drop boxes are not authorized in TACs. All payments must be accepted in person. Payments placed in drop boxes have been found to require significant additional research, including calling the taxpayer to perfect the payments. In addition these boxes pose employee safety issues since we cannot be sure what taxpayers may place in them.

21.3.4.6  (10-01-2013)
Time Reporting for TAC Employees

  1. Form 5311 Coding Guide is to be used to ensure standardization of time reporting for all TACs.

  2. TAC employees and backup employees (details-in) must accurately report the number of taxpayers assisted, the amount of time spent and the type of each inquiry.

  3. Qmatic will capture contacts systemically. The day's activity should auto populate overnight to the Field Assistance Management Information System (FAMIS).

    Note:

    It is important that FA employees do not close out their contact on Qmatic until all actions have been taken for a particular taxpayer to ensure all time spent has been accurately captured.

  4. Form 13864, Field Assistance Contact sheet, Qmatic, and Field Assistance Management Information System (FAMIS) Form, are the means of capturing and reporting data.

  5. If Qmatic is not available, Form 13864 must be used to record direct contact.

    1. Contacts recorded on Form 13864 must be recorded in actual minutes.

    2. The form can be saved to the computer's hard drive and/or printed out.

    3. Data captured on Form 13684 will be manually entered directly into FAMIS. Do not attempt to enter this information into Qmatic.

  6. Once TAC employees have ensured the data from Form 13684 has been correctly captured on their FAMIS Form 5311, it should be provided to their group manager for review and retention (Form 13864 is required to be kept for 2 months if prepared during filing season and for 1 month if prepared during non-filing season). Form 6148, Walk-In Contact Card may be used as a traffic management tool in the event the Qmatic Ticketing system is not operational (refer to the instructions on the back of the form on how to use).

  7. TAC employees must review their FAMIS Form daily to ensure their prior day’s activity was auto populated correctly. If necessary make any changes and manually enter direct activity not reported through Qmatic and enter all Overhead activity.

  8. All employees must submit their FAMIS Form to their Group Manager by 9:00 am Monday, following the end of the workweek.

  9. Guidance contained in the Form 5311, Coding Guide should be interpreted as the IRM.

21.3.4.6.1  (10-01-2013)
FAMIS Form 5311, Field Assistance Activity Report

  1. All employees assigned or detailed to Field Assistance are required to use Field Assistance Management Information System (FAMIS) for capturing and reporting daily work units and hours for services provided and other work performed:

    1. Review and complete FAMIS before 8:30 am on the day following the work completed.

      1.Ensure data auto populated on FAMIS Form 5311 is accurate by comparing it with the Qmatic 272D report, Matter Codes by User ID or the QMP Staff performance and Matter Report.
      2.Make any necessary changes, comment is mandatory if changes are made on FAMIS. Instructions on how to correct data on your FAMIS 5311 can be found in the http://win.web.irs.gov/field/fadocs/FAMIS2_Employee_Quick_Guide.pdf.
      3.Manually enter any direct activity not captured by Qmatic.
      4.Manually enter all Overhead Activity.

    2. The deadline for employees to submit their FAMIS Form 5311 for the prior week is Monday by 9:00 a.m.

      Note:

      Accuracy is critical. Review your math carefully. If FAMIS does not populate, DO NOT manually input direct time unless instructed by the group manager to do so.

  2. After COB Wednesday, changes, additions or deletions to prior week FAMIS data require an Open Window Request. See IRM 1.4.11, Field Assistance Guide for Managers.

21.3.4.7  (10-02-2012)
Receipt of Payments

  1. TACs will only accept standard forms of payment from taxpayers, such as checks, money orders, and cash. Pub 4997"Making a Payment?" will be posted in all TACs to inform taxpayers of this procedure. Refer to IRM 3.8.45.4.2, Remittance Perfection, for other types of acceptable payments.

  2. Unacceptable payments are items that the Federal Reserve Bank will not accept as payments (i.e., gold, silver, etc.). For further guidance, refer to IRM 3.8.45.4.9, Unacceptable Payments.

  3. Advise taxpayers of alternative methods to make payments. Please refer to IRM 21.2.1.48, Electronic Payment Options for Individuals and e-file Users, for more information.

  4. Although credit cards are not accepted at the TAC, taxpayers can pay by credit card by contacting a service provider and following their instructions. Advise the taxpayer that the service providers charge a convenience fee based on the amount of the tax payment. For information on paying taxes electronically, including by credit or debit card, go to http://www.irs.gov/uac/Electronic-Payment-Options-Home-Page

  5. Taxpayers do not need to be enrolled in the program to make a payment. For more detailed information on the credit card payment program and a detailed list of all e-pay service providers, see IRM 21.2.1.48.4, Credit or Debit Card Payments (Pay by Phone or Internet).

  6. Form 809, Receipt for Payment of Taxes is currently the only authorized receipt for payment of taxes and will be provided upon request. If a taxpayer does not request an official receipt for a non-cash payment, but requests acknowledgement, employees may use a copy of the remittance stamped with a Proof of Delivery stamp. If the taxpayer does insist on an official receipt refer to IRM 21.3.4.7.1, Non-Cash Payments for further guidance.

  7. Take special care when processing payments to ensure that the correct amount is applied to the correct account, so that the money will not erroneously refund to the taxpayer. If the taxpayer does not have a tax form, notice tear-off, or payment voucher, a posting document must be prepared (e.g., Form 3244, 809, or similar posting document) during the contact. See IRM 21.3.4.7.1.1, Posting Documents. Check AMS/IDRS to ensure that the Taxpayer Identification Number (TIN), MFT, Tax Period, and Name are correct on the prepared document.

  8. In the case of a third party who demonstrates the willingness and means to pay, AMS/IDRS research should also be completed. This will ensure the accuracy of the information. If the third party does not intend to full pay the account, the balance should not be disclosed to the third party. See IRM 11.3.11.10, Disclosure of Amount of Outstanding Lien for additional information.

  9. Be sure to check for the earliest unexpired Collection Statute Expiration Date (CSED) when applying payments. If the taxpayer does not provide specific written instructions as to the application of payment, the Service will apply the payment to tax periods in the order of priority that the Service determines will serve its best interest. The payment will be applied to satisfy the liability for successive periods in descending order of priority until the payment is absorbed. Overages should generally be applied to the earliest period.

  10. During the day, a cash box should be used to store remittances and the 809 receipt books. Remittances should not be locked in an overhead file. Upon acceptance of the remittance, immediately place the payment and posting document in a locked container. A locked container is defined as any metal container with riveted or welded seams which is locked and to which keys and/or combinations are controlled. Access to the safe must be limited to designated employees and the group manager. The safe must be locked at all times when not in use.

  11. Employees are prohibited from storing personal belongings with any taxpayer related documents. Taxpayer receipts cannot be stored in the same storage container/cabinet where employee personal items are stored. Personal items and taxpayer related documents must not be stored in the same container under the same locking device.

  12. All payments must be recorded on Form 795-A, Remittance and Return Report by close of business the day it was received, or as soon as possible on the next business day. Reconcile all receipts with the payment information on Form 795-A before submitting for review or forwarding to the Submission Processing Campus. See IRM 21.3.4.7.3, Form 795-A, Remittance and Return Report for procedures.

    Reminder:

    Any remittance not scanned or transshipped must be stored overnight in the safe.

  13. Pursuant to 26 USC §7804(c) employees are responsible for protecting and safeguarding monies that they have collected. In the event that an employee loses or fails to account for and pay over the money collected, an assessment for the loss may be made against the responsible employee and may be collected from the employee as if it were a tax. This is in addition to any disciplinary action taken against the employee.

  14. Certain payments presented at a TAC may vary from normal remittance processing procedures. These are discussed later in this section:

    • Single payments of $100,000 or more (IRM 21.3.4.7.3.1(15)

    • Form 656, Offer in Compromise (IRM 21.3.4.7.7)

    • Restitution Payments (IRM 21.3.4.7.8)

    • Indemnity Agreements (IRM 21.3.4.7.9)

    • Returned Refund Checks (IRM 21.3.4.12.9)

    • Form 4506, Request for Copy of tax Return (IRM 21.3.4.7.14)

21.3.4.7.1  (10-01-2013)
Non-Cash Payments

  1. Verifying Payments:

    1. Checks and money orders should be made payable to "United States Treasury." Checks and money orders made payable to "Internal Revenue Service" , "U.S. Treasury" , or "Department of The Treasury" can still be accepted and processed. Checks and money orders made payable to "IRS" or left blank must be over stamped with "United States Treasury" immediately upon receipt. If the check or money order is made payable to the taxpayer, the taxpayer must endorse the check or money order. If the taxpayer is not available to endorse the check or money order, the check or money order must be returned to the taxpayer.

    2. Do not accept checks that are postdated. Ensure that the check or money order date is no later than the date of receipt. Notes asking the IRS to hold the check cannot be left attached when processing payments to the Submission Processing Campus. If the taxpayers insist on having the note remain attached, you must explain the note is not allowed. In the event notes are left attached asking for delay in processing, the TAC employee will be issued a postdated check error via Form 5919, Teller's Error Advice.

    3. Verify all money amounts on checks and money orders. The numeric dollar amount and the amount written in words should match. The numeric amount on the remittance will normally be used for processing. There may be instances when the money amount to use is questionable. Refer to IRM 3.8.45.4.5, Money Amounts to determine how to process the payment.

    4. Verify that an authorized signature appears on the check or money order. However, if the remittance is unsigned, and the taxpayer is not available to sign the check or money order, the unsigned check should be submitted for processing.

    5. Whenever possible, encourage the taxpayer to include the following additional information on the check or money order:

      • Taxpayer's name and address

      • Taxpayer’s Social Security or Employer Identification Number

      • Daytime telephone number

      • Plan number, for employee plans accounts

      • Tax period

      • Type of tax

  2. The canceled check or money order is the taxpayer's proof of payment. If a taxpayer insists on getting a receipt, issue Form 809, Receipt for Payment of Taxes. Form 809 is the ONLY official receipt. When Form 809 is issued, it serves as the posting document unless the payment is received with a return.

    Note:

    Form 809 receipts are required for all cash payments and will be provided for non-cash payments upon request.

  3. Some taxpayers may insist on receiving proof that their non-cash payment has been delivered to our office. Each TAC should be equipped with a date stamp that reads "PROOF OF DELIVERY ONLY — THIS IS NOT AN OFFICIAL RECEIPT." You may stamp a photocopy of the taxpayer's check or money order with this stamp as proof of delivery. If the taxpayer insists on receiving an official receipt and the TAC is not required to have an 809 receipt book, you should:

    • Contact an SBSE employee, within the same building, to provide an official receipt to the taxpayer,

    • Offer to provide the nearest TAC address of a TAC 809 book holder in which the taxpayer can travel to for service if the SBSE employee is not available, and

    • Call that location in advance to make sure the 809 book holder is in the office before sending the taxpayer to another location.

    Note:

    Once an 809 receipt has been issued, the payment cannot be processed through RS-PCC.

  4. If a remittance is received that is endorsed by the payee in such a manner that it is negotiable, it must be restrictively endorsed immediately below the last endorsement by writing or stamping "For Deposit Only - United States Treasury."

    Example:

    A check made payable to the taxpayer may be accepted if the taxpayer has endorsed it.

    Example:

    A check made payable to a third party may be accepted if the third party has endorsed the check over to the taxpayer and the taxpayer has endorsed it.

  5. A taxpayer may be required to provide a replacement check or money order because the original payment was lost in transmission. The date of receipt cannot be back dated to the original date of submission. Replacement checks or money orders received must be processed with the received date as the posting date. Adjustment and referral procedures must be followed to ensure the taxpayer is not harmed with additional assessments because of the posting of the replacement check or money order. Prepare a referral for follow-up after the payment posts to abate the excess amount.

    Example:

    Payment originally received 2/22/2013, overnight package lost, taxpayer is contacted for a replacement check. The replacement check is received 3/29/2013, we process the payment with a posting/receive date of 3/29/2013. The adjustment on the account would be prepared for the abatement of interest and penalty from 2/22/2013 to 3/29/2013. See IRM 21.3.4.7.1.4, Processing Payments using Remittance Strategy for Paper Check Conversion.

  6. If the non-cash payment is received without a pre-printed document for posting, prepare Form 3244, Payment Posting Voucher (through Account Management Services) or other acceptable posting document. See IRM 21.3.4.7.1.1, Posting Documents. Verify the name, TIN, Master File Status (MFT), and tax period for which the payment is intended. Apply payment as follows:

    If Then
    No installment agreement Apply entire payment to module with the earliest CSED (unless taxpayer specifies a particular tax year).

    Note:

    Taxpayer Assistance Centers with RS-PCC should process non-cash payments locally, rather than transshipping to campuses for processing.

21.3.4.7.1.1  (10-01-2011)
Posting Documents

  1. Attach one of the following posting documents to each check or money order. For multiple payments, see paragraph 4 below:

    • Tax return or form

    • Notice tear-off

    • "V" series payment voucher (e.g., Form 1040–V or Form 433–V)

    • IDRS Entity print (e.g., CC ENMOD, CC INOLE, with payment information added)

    • Form 1040 ES, Estimated Tax For Individuals

    • Form 3244, Payment Posting Voucher - See Exhibit 21.3.4-5, Form 3244, Payment Posting Voucher

    • Form 809, Receipt of Payment of Taxes - See Exhibit 21.3.4-4, Form 809 Instructions

    Note:

    Do not use Form 8879, IRS e-file Signature Authorization as payment posting vouchers.

  2. When using pre-printed documents (e.g., notice tear-off, Form 1040 ES, Estimated Tax For Individuals or "V" series voucher), the amounts on the document and remittance must match. If the amount of the payment is different from the amount shown on the document, correct the dollar amount on the document. This includes the pre-printed payment amount coded on the bottom of a notice.

  3. If you receive a notice tear-off with a non-cash payment, write the Designated Payment Code (DPC) in red ink and circle it. Place the DPC on the notice near the preprinted Transaction Code (TC) and amount of the payment.

  4. For one or more payments:

    1. Use a separate Form 3244 or Form 809 for each tax form and tax period.

    2. Use only one Form 3244 or Form 809 when you receive more than one payment for the same form and period. Print legibly. See Exhibit 21.3.4-5, Form 3244 Payment Posting Voucher for instructions.

  5. Stamp all posting documents, except Form 3244 and Form 809, with an official "Received with Remittance" stamp. Place the stamp on the front of the document. If your office does not have a remittance stamp, use your "Received" stamp and write "With Remittance" in ink. Remittance transmitted to Submission Processing without a date stamp or properly completed posting document will be posted as of the date the remittance is dated. This could create a late remittance and result in the issuance of Form 5919, Teller's Error Advice to the employee submitting the payment.

21.3.4.7.1.2  (10-01-2013)
Transaction Code (TC)

  1. When preparing payment posting documents other than Form 809, designate the following payments with TC 670 and the appropriate designation payment codes (DPC) and secondary transaction codes (where appropriate):

    • All assessed amounts and all accrued failure to pay (FTP) penalty and interest, except in those instances described in (2) below.

    • All federal tax deposits (FTDs) secured by a TAC employee. These FTDs are not routed through the FTD system and are, therefore, treated as subsequent payments.

    • All Business Master File (BMF) estimated payments (ES) for the Form 1120, U.S. Corporation Income Tax Return series of returns.

    • Payment of lien fees. If the lien fees have not yet been assessed, use TC 360 simultaneously with TC 670.

    • Payments received with substitute for return (SFR) and Form 4549, Income Tax Examination Changes resulting from Compliance Services Collection Operation (CSCO)’s Tax Auditors' programs.

    • Payments received with Form 1040X, Amended U.S. Individual Income Tax Return use TC 670 with appropriate DPC and TC 570 as a credit hold for the amount of the payment.

      Note:

      For Form 809, post TC 670 amounts under the Assessed Amount field.

  2. The following are special circumstances requiring different or additional transaction code input:

    • Payments on BMF, Individual Master File (IMF), and civil penalty modules designated for application to interest or penalty - use TC 680 for the amount of the designated interest and TC 690 for the amount of the designated penalty.

    • Payments on BMF and IMF modules having a restricted interest indicator (TC 340 or TC 341) – use TC 680 for the amount of the accrued interest.

    • Payments on BMF and IMF modules having a restricted FTP penalty indicator (TC 270 or TC 271) – use TC 670 to post the remittance amount and TC 270 for the amount of accrued penalty.

    • Payments on IMF modules designated by the taxpayer as estimated payments (ES) – use TC 660.

    • ES payments on BMF and Non-Master File (NMF) modules for Estate Taxes (Form 706) and Gift Taxes (Form 709) – use TC 660.

    • Payments on NMF modules designated for application to interest or penalty- use TC 680 for the amount of designated interest and TC 270 for any unassessed amounts of FTP penalty included in the payment.

    • Payments on NMF modules for accrued interest – use TC 670 to post the remittance amount and TC 340 for the amount of accrued interest.

    • Payments on NMF modules for accrued FTP penalty – use TC 670 to post the remittance amount and TC 270 for the amount of accrued FTP penalty.

    • Full payment on NMF modules – request input of Command Code STAUP 12, using a separate input document from the one used to input transaction codes.

    • A remittance received before the posting of TC 671, Subsequent Payment Check Dishonored (prior to Balance Due issuance), must be input with a primary TC 670 and secondary TC 570, Additional Liability Pending, to ensure that the credit will not be returned as an overpayment.

    • A remittance received on an account where a return has been filed, but the taxpayer claims the return is not theirs and they are a victim of identity theft, must be input with a primary TC 670 and secondary TC 570, Additional Liability Pending. This would apply to any payments received with the return the taxpayer (claiming identity theft) files. This would also apply in situations where an Installment Agreement is satisfied by the refund from a fraudulent return. The taxpayer should continue to make their payments on the agreement and the payment should be posted using a TC 670 and TC 570. Refer to the procedures outlined in IRM 21.3.4.7.1.4.1(9), Procedures for Processing Payments Using RS-PCC.

    • Pre-assessed payments secured require establishment of a name line and input of TC 640, Advance payment of Determined Deficiency, if no balance due modules are already established.

    • TC 570, Additional Liability Pending or Credit, hold is not required when posting a TC 640 Advance Payment of Determined Deficiency.

    • If a NMF payment exceeds the total of assessed tax, interest, and penalty for all periods, apply the excess to the earliest period, using TC 670.

    • Use TC 670 when posting Installment Agreement (IA) User Fees with DPC 99.

    • Use 670 and TC 570, along with the appropriate DPC, when posting payments where Identity Theft is involved. This includes posting subsequent payments when an Installment Agreement has been paid off by the fraudulent refund claimed by the identity thief. If using RS-PCC, the TC 670 and 570 must be input through the RS-PCC system to avoid the payment going unpostable.

    Note:

    See IRM 21.3.4.7.1.3for correct Designated Payment Code (DPC).

    Example:

    Taxpayer makes a payment for $150 on their 2012 Form 1040 in cash. $105 is for the IA User Fee and $45 is for their monthly payment. The payment will be posted as follows: MFT is 30, Tax Period is 201212, and $150.00 is listed on the line for Assessed Amount with DPC 99 circled. There is no need to do a second 809 for the user fee.

    Example:

    Same scenario as above, but the payment is made by check. On Form 3244 list the total amount of the payment on the TC 670 line and the DPC will be 99. MFT is still 30 and the Tax Period 201212. There is no need to post the IA User Fee separately.

    Example:

    Taxpayer makes payment for an IA User Fee on a Pre Assessed IA. Post the IA User Fee as a TC 670 (or as Assessed Amount on Form 809) and use DPC 99. Include a secondary transaction code (TC 570) to prevent a refund of the payment. Post the payment to the MFT and Tax Period where the balance due will post (i.e., for a 2012 Form 1040 use MFT 30 and Tax Period 201212).

21.3.4.7.1.3  (10-01-2011)
Designated Payment Code (DPC)

  1. Designated Payment Codes are two digit codes which serve a three-fold purpose. Use of DPCs on all posting vouchers is now mandatory with Transaction Codes (TC) 640, 670, 680, 690, 694 and 700. DPCs are used to:

    1. Facilitate identification of payments which are designated to trust fund or non trust fund employment taxes. In such cases, they are input with payments to Form 941 (MFT 01), Form 720 (MFT 03), Form CT-1 (MFT 09), Form 943 (MFT 11) and Form 1042 (MFT 12).

    2. Indicate application of payments to a specific liability when the civil penalty contains both a Trust Fund Recovery penalty and any other type of civil penalty. In these cases, they are input to MFT 55 only.

    3. Identify the event which resulted in a payment. This is done at the time that a payment is processed and may be used with any MFT to which the payment transaction will post. Data from this type of input is accumulated on a national basis to determine the revenue effectiveness of specific collection activities.

  2. DPCs and their definitions are below or in Document 6209 or by using the http://serp.enterprise.irs.gov/databases/irm.dr/current/e6209/e6209home.htm.

    DPC Definition
    00 Designated Payment Code not present on posting voucher. Used only for terminal input when DPC is not present. Not to be used on posting voucher.
    01 Non-trust fund
    02 Trust Fund
    03 Undesignated bankruptcy payment
    04 Levy on state income tax refund
    05 Notice of Levy
    06 Seizure and sale
    07 Federal Tax Lien
    08 Suit
    09 Offer in Compromise
    10 Manually monitored installment agreement
    11 Bankruptcy, designated to trust fund
    12 Cash bond credit (allowed with TC 640 only)
    13 Payment in response to reminder notice for Form 1040 TY 199312 and subsequent - expires 1/1/1998
    14 Authorization given by taxpayers to apply payment to expired CSED account
    15 Payments caused by a Notice of Levy but not a payment from the 3rd party complying with the Notice of Levy
    16 Federal Electronic Funds Transfer (EFT) levy payment
    17 Federal EFT payroll deduction
    18 Federal Payment Levy Program (FPLP) payment. Reversal (TC 672) is systemically generated only by Financial Management Service (FMS) after federal payment agency source initiates non-entitlement claim.
    19 FPLP Secondary TIN payment
    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 (AKPFD) receipt (used exclusively for systemically applied payments).
    23 Alaska Permanent Fund Dividend Levy Program (AKPFD) receipt (used exclusively for manually applied payments).
    24 Payment with Amended Return
    27 Branded Prescription Drug Fee
    47 Installment Agreement Reduced Origination User Fee
    48 Direct Debit Reduced Origination User Fee
    49 Direct Debit Installment Agreement (DDIA) User Fee, new
    50 Installment Agreement Origination User Fee
    51 Installment Agreement Restructured User Fee
    99 Miscellaneous

  3. DPCs 03 through 14 and 99 are used to identify the event that was primarily responsible for the payment being made.

  4. If a payment to a trust fund tax liability is not being designated or if the event that resulted in a payment does not fall into one of the categories represented by DPCs 03 through 11, DPC 99 must be indicated on the posting voucher to indicate that it is a miscellaneous payment.

21.3.4.7.1.4  (10-01-2013)
Remittance Strategy for Paper Check Conversion (RS-PCC)

  1. Field Assistance uses Remittance Strategy for Paper Check Conversion (RS-PCC) to process non-cash payments. RS-PCC replaces the manual way of processing remittances in a TAC. Paper checks presented for payment are scanned with a desktop scanner and the data are converted to an electronic format. The RS-PCC system scans checks, automates the receipts, acceptance, and recording of funds converting checks into electronic funds then transferring them through a secure transmission over the internet to the Fiscal Service (FS). The checks are no longer being sent to the banks.

  2. RS-PCC interface with the Electronic Federal Payment Posting System (EFPPS). This allows the taxpayer's payment information to post to master-file. The RS-PCC system enables TACs to electronically process payer remittance at the point of receipt. These payments are identified on master file with a 17 digit Electronic Funds Transfer (EFT) Trace number on IDRS. The Tape Edit Processor (TEP) assigns two additional leading digits to denote the Submission Processing Center Code (29 for Ogden) to which makes the EFT number 17 positions for master file and IDRS research (except command code EFTPS).

  3. RS-PCC payments are identified by the literal EFT- TRACE and a DLN beginning with "81" . The EFT numbers for TAC begins with "521" and the eighth and ninth position indicates the TAC Offices.

    Note:

    See IRM 3.17.278-4, Field Assistance RS-PCC Sites.

  4. Whenever the system is not working, TAC managers must have approval by the Area Analyst through the Territory Manager for when to transship payments to the Submission Processing Center.

  5. Employees must use this process to scan all payments received in the TAC unless it cannot be scanned or be processed using RS-PCC. See the table in IRM 21.3.4.7.1.4.1(2), Checks that Cannot be Processed Through RS-PCC.

    Note:

    Employees should scan payments throughout the day and not stockpile payments until the end of the day.

  6. Standards for RS-PCC: The Service is committed to a 24 hours deposit standard. It is of the utmost importance to deposit the largest amount of money in the shortest possible time frame.

    Note:

    To meet the 24 hour deposit standard, all payments must be processed on the day they were received or no later than the beginning of the next business day. A payment is considered processed once it has been scanned, key verified and submitted for deposit.

  7. If the taxpayer returns to a TAC because their check has not cleared the bank, and normal processing time frame has elapsed, follow the procedures in IRM 21.3.4.13.6(4), Payment Tracers to locate the payment.

21.3.4.7.1.4.1  (10-01-2013)
Overview of RS-PCC Payment Processing

  1. Process all non-cash payments received in the TAC per IRM 21.3.4.7.1, Non-Cash Payments.

    Note:

    All payments received in the TAC must be entered on Account Management System (AMS). Generate Form 795-A throughout the day, making sure no more than 20 payments are listed.

  2. The majority of non-cash payments received in a TAC can be processed using RS-PCC, however there are some exceptions. See IRM 3.17.278.9.1, Checks that CAN and CANNOT be Processed Through Paper Check Conversion.

    Checks that can be processed using RS-PCC
    US Treasury Checks
    Traveler's Checks
    Money Orders (including Postal Money Orders)
    Third-Party Checks (even if drawn on a personal account)
    State and Local government Checks signed over to IRS (Campus Support will stamp over check with United States Treasury Stamp)
    Credit Card Checks
    Business Checks
    Cashier's Checks
    Other US Government Checks
    Payroll Checks
    Personal/Customer Checks
    Starter Checks with preprinted name
    Certified Checks
    Form 1040-C, U.S. Departing Alien Income Tax Return
    Remittance for subsequent payment on an accepted Offer and Compromise.
    Refer to IRM 21.3.4.7.7, Offer in Compromise.
    Form 706 and 709 United States Estate and Generation-Skipping Transfer Tax Return payments will be scanned and processed as BMF using RS-PCC. When processing, use the SSN and input into RS-PCC in EIN format. Follow procedures in IRM 21.3.4.7.1.4.1(11) and IRM 21.3.4.8.4 when mailing returns processed using RS-PCC. Retain a copy of the first page of the return with the retention file. See IRM 3.8.44-28, Master File/Non-Master File Form/Program Processing Table for the MFT codes. Enter the tax year of the taxpayer date of death as the tax period.

    Example:

    DOD 12/20/2011 tax year should be 201112.

    Checks that Cannot be processed using RS-PCC
    Foreign items drawn on non-US Financial Institutions
    Check payable in non-US currency
    Savings Bond Redemptions
    Starter Checks with no preprinted name
    Checks with missing or incomplete MICR characters
    Government checks not endorsed
    Remittance for a non-master file (NMF) account
    Remittance for an account not on Master File (e.g., W-7 application received without a primary TIN, and Form 2290 received where the taxpayer just received an EIN that has not fully posted on IDRS).
    Comp checks with Form 2290
    Form 4506, Request for Copy of tax Return (IRM 21.3.4.7.14, Payments Received with Form 4506)
    Remittance for Offer In Compromise application fees and offer amounts.
    Refer to IRM 21.3.4.7.7, Offer in Compromise.
    Frivolous checks (Checks that state: "NOT FOR DEPOSIT" -"EFT ONLY" -"FOR DISCHARGE OF DEBT" and/or "WITHOUT RECOURSE" ).
    Refer to IRM 21.1.7.9.28, Frivolous Checks.
    Any payment over $99,999,999.99 (See (9) below concerning large dollar payments). Large dollar payments over $99,999,999.99 must be transshipped. Please refer to IRM 21.3.4.7.3.1, Preparation of Form 795-A.

  3. The individual designated to scan the payments must review all payments in each batch for accuracy and reconcile per IRM 21.3.4.7.3.2, Reviewing and Shipping Form 795-A and 3210 for Payments and Payments with Returns. Validate the information on the non-cash payment instrument, such as date, payable to line, dollar amount, signature and entity information. Follow procedures outlined in IRM 21.3.4.7.1, Non-Cash Payments.

    1. Determine if correct Transaction Code was used, per IRM 3.17.278.-3, Valid Transaction Codes.

    2. Secondary Transaction codes that can be processed using RS-PCC are TC 460 and 570.

  4. If an 809 receipt is issued for non-cash payment this payment cannot be processed using RS-PCC. Normal manual procedures would apply per IRM 21.3.4.7.11, Procedures for Accepting Cash Payments in Taxpayer Assistance Centers (TAC) with Courier Services.

  5. All AMS Forms 795-A (non-cash payment), appropriate posting documents and remittances must be put into a sensitive envelope with Form 14443, Remittance Processing System Identification (RPSID) Label attached to the front of the envelope.

    Note:

    Do not staple checks to posting documents. Paper clipping documents together is acceptable.

  6. If you receive a payment with a return extension or an amended form attached, date stamp that form with an official IRS "Received with Remittance" date stamp. Separate the payment from the form. Make a copy of the first page of the form and attach the payment to the copy. This will be used as the posting document. Prepare any attached tax returns, extension forms and amendments for transshipping. You may place the RS-PCC and non remittance returns in the same transshipping envelope; on a separate Form 3210s write "RS-PCC" at the top of the Form 3210 designated for RS-PCC returns and write "Non-Remittance" at the top of the Form 3210 designated for Non Remittance returns. The RS-PCC and Non-remittance returns may be placed in the same mailing envelope. Refer to IRM 21.3.4.8.4, Reviewing and Shipping Form 3210 for Returns without Payments and Returns Received with Payments processed using RS-PCC except Forms W-7 (The primary taxpayer does not have a SSN or an ITIN) and 2290 for additional guidance.

  7. All unscanned non-cash payments at the end of the day must be placed in the safe. Remittances that have not been scanned should continue to be stored in the safe. Remittances must never be left unattended and must be secured at all times when not being handled for processing. Payments that are not stored in the safe must be stored in a designated locking file cabinet.

  8. All un-scanned remittances from the previous day MUST be scanned at the beginning of the next business day.

  9. If you receive a large dollar payment of $100,000.00 (IMF), $50,000.00 (BMF) or more, process the payment by scanning and key verifying immediately using RS-PCC per IRM 21.3.4.7.3.1, Preparation of Form 795-A. The large dollar payment must be the only item in that batch with its own RPSID. During peak processing season only, multiple large dollar payments of $100,000 (IMF), $50,000.00 (BMF) can be batched under one RPSID number if more than one large payment is received at the same time.

  10. After the second attempt to scan a payment and the RS-PCC scanner still cannot read the payment image, transship the payment immediately and follow IRM 21.3.4.7.1.4.2(30), RS-PCC Processing Payment Procedures for transshipping payments. Always document transshipped payments in the RS-PCC Log. Refer to IRM 21.3.4.7.1.4.14, RS-PCC Issue Logs.

  11. The Manager/Lead or designee must retain the following for three (3) years in a retention file:

    • RS-PCC Batch listing ready for KV

    • RS-PCC Batch listing Ready for Deposit

    • End of the Day Report (EOD)

    • 215 Deposit Ticket Report

    • Form 795-A copy with the reviewer’s initials

    • RPSID Label

    The following documents must be held until the batch for deposit is approved for shredding by a Manager/Lead or designee:

    • Remittances

    • Posting Document and/or Voucher

  12. For RS-PCC problems with processing payments, contact your Area Remittance Analyst. If analyst is unavailable, or if analyst cannot solve the problem, send the question or issue to the following email &W&I CAS:SP:ATP:EP:RSPCC The RS-PCC project team answers questions sent to this email within 24 hours. If you have not received an answer to your question within 24 hours, the Area Remittance Analyst should contact the FA RS-PCC Headquarters Analyst.

21.3.4.7.1.4.2  (10-01-2013)
RS-PCC Processing Payment Procedures

  1. Remittances are batched with 1 - 20 remittances per batch with Form 14443, Remittance Processing System Identification (RPSID) Label. Multiple Form 795-As with the same received date can be combined into a single batch of no more than 20.

  2. After successfully logging into the RS-PCC RL II application using SEID and LAN Password, the operator is ready to begin entering the remittances information.

  3. From the RS-PCC RL II Home Page, click "Payment Entry" .

  4. On the Payment Entry Menu, the operator will choose New Batch button. This will allows the operator to input the check information for processing.

    • This starts a new batch at the first payment entry screen

    • Batches cannot be created without a least one payment saved

  5. Input the Received Date from the payment source document (MMDDYYYY) and RPSID number from Form 14443, RPSID Label. Both numbers will carry through on the rest of that batch.

  6. The operator will then choose if the remittances will be processed as a Single, Multi or a Split payment:

    • Single Payment – one payment to one transaction

    • Multi Payment – many payments to one transaction

    • Split payment – one payment to many transaction

  7. Each payment consists of a remittance and transaction section. In the single mode, both sections are available on the same page view. In a Multi/Split mode the remittances and transaction sections are displayed on separate page.

  8. Click "Scan Check" button to activate the scanner. A green light on the scanner indicates that it is ready to receive checks. The scanner will automatically flip the check and scan the back. The check image will appear on the screen. Ensure the check is readable. The remittance is placed in the scanner with the Magnetic Ink Character Recognition (MICR) line of the check face up, aligned with the right side of the scanner. The MICR line is the bank routing number, account, and check number found on the bottom of the check. Gently push the check forward to allow the scanner to grasp the check.

  9. When encountering scanner errors, operator should re-scan the check once or twice. The Clear Scanner button releases the check and clears the captured code line and image, allowing the operator to re-scan the check. Example of scanning errors:

    • If the image of the check is too light, RS-PCC will detect it automatically and will display a message in the Message filed stating "The scanned check image is too light to be acceptable" . The operator can try to re-scan the check.

    • If the image of the check is skewed, this type of error will require manual visual inspection and correction. RS-PCC may not display an error message, but the operator should re-scan the check if a potential problem exist with the image.

    • When the MICR line is displayed in red, correct it immediately.

    • When the scanner cannot read any or all of the MICR code line and the failure persists, consult your Manager/Lead or authorized designee to determine the next step. Refer to IRM 3.17.278-5, MICR Line Symbols.

  10. To correct the MICR line code the entry operator should:

    • Type over the special character example "!" with the valid values "5"

    • Replace the MICR symbol with the correct code

    Each of the symbols that are before and after the routing number, account number, and check number represents either a "T" "O" "A" or "D" . See IRM 3.17.278-5, MICR Line Symbols.

  11. Once the operator has corrected the MICR Line, they will continue to input the payment information. The completed RSPCC batch will be systemically forwarded to allow the Supervisor User to review, approve or reject the MICR line entry.

    Note:

    If the scanner Cannot Read the Payment Image, or RSPCC will not accept the MICR error correction, see IRM 21.3.4.7.1.4.1(10).

  12. Input the fields needed to process a payment. See IRM 21.3.4.7.1.4.13, Formatting Data Entry Fields.

  13. Ensure that the "Check Amount" field and the "Primary Transaction Amount" field are the same amount, and that they match the taxpayer check.

  14. If the check written amount and numeric amount does not match, see IRM 3.8.45.4.5, Money Amount.

  15. The scanner will imprint "Electronically Presented" in red on the front of the check. If this does not appear, the Manager/Lead or other authorized designee needs to stamp or write "Electronically Presented" in red ink on the check manually. The stamp needs to be placed in a location that does not interfere with the dollar amount, the financial institution information or the signature.

  16. The operator inputting the batch visually verifies that all checks are scanned properly, that the entire front of the check image is visible on the screen, and that the dollar amount is legible before scanning the next check or signing out of the batch.

  17. When all payments for a batch have been scanned, click on Finish to close the batch.

  18. Once the operator has clicked "Finish" to close the batch, they will have the option of either printing the Batch Listing, Completing the Batch, or Editing the Batch using the following icons:

    • List Payment - to edit the batch

    • Print - print the batch listing

    • Print and Complete – print the batch listing and the batch processes to the next status (Ready for KV or Approval)

    • Compete – the batch will process to the next status (Ready for KV or Approval)

  19. If you need to correct an error or delete a payment, click List Payment and navigate within the list payment screen to correct or delete the payment. You must now click on Finish again to close the batch.

  20. To complete the batch, click on Print and Complete. This completes the batch and prints the Batch List. See IRM 3.17.278-8, RS-PCC Batch Listing.

  21. The Batch List report shows all transactions included in the batch. The report consists of the detail and summary pages and changes the status of the batch to Ready for Key Verification. If it is printed after clicking Complete Batch.

  22. If there was a MICR Line correction or Duplication check issues during the processing of the batch, the batch goes to Awaiting Approval Status. The supervisor must approve the batch before it goes to Ready for Key Verification.

  23. Supervisor will receive an email alert that a batch of work needs approval.

  24. Supervisor will logon to RS-PCC and from the front page click on "Awaiting Approval" then finds the batch and make the approvals on the batch before it goes to "Ready for Key Verification" .

  25. Review the MICR Line Approval:

    • Approve - Promotes the check to the Saved status and then displays the Check Approval List page.

    • Delete - Deletes the payment containing the check and then displays the Check Approval List page.

  26. Check Detail displays the Check Detail page for the currently displayed check. If there were corrections, Supervisor will receive an email alert that a batch of work needs approval.

  27. Supervisor will log onto RS-PCC and from the front page clicks on the Awaiting Approval then finds the batch and make the approvals on the batch before it goes to Ready for Key Verification.

  28. Compile the following for the RS-PCC Reviewer (Key Verifier):

    1. Completed Form 14443, RPSID Label

    2. Printed Batch listing Ready for KV

    3. Forms 795-A copy with reviewer's initials

    4. Posting documents

    5. Remittance

  29. Give completed batch to Quality Reviewer for Key Verification.

  30. If you have check(s) listed on a Form 795-A that cannot be scanned, see table below for transshipment rule:

    If... Then...
    Field Assistance HQ or Area Analyst directs transshipment of all remittance received (Technical difficulties) Transship all remittances
    Follow procedures in IRM 21.3.4.7.3.2, Reviewing and Shipping Form 795-A and Form 3210 for Payment and Payments with Return and IRM 21.3.4.7.3.4, Supplemental Form 795-A.
    Clearly notate Form 795-A in red ink "Could Not Process via RSPCC" with a statement why checks require transship
    Update the RS-PCC Issue Log
    Checks have been scanned DO NOT Transship

    Exception:


    If... And... Then...
    TAC scanned checks The checks cannot be processed through RS-PCC Contact the Area Remittance analyst (for technical assistance)
    Email RS-PCC Team at &W&I CAS:SP:ATP:EP:RSPCC
    • Subject line: "Remittance, Scanned Checks Can’t process"

    • State the problem and/or error message and include, if available:

    • Status of checks

    • RPSID

    • IRN

    • Batch Name

    • # of Checks

    • Check Amount

    • Batch Total (if more than one check)

    • Site


    The RS-PCC Team will provide technical assistance
    Scanned checks cannot be processed electronically EVEN with technical assistance Checks are deleted from the batch or Daily balancing was completed and these checks marked "Electronically Presented" but did not go to deposit AND Field Assistance HQ directs to transship Unfrank the check Line through Electronically Presented in black clearly
    Do not alter any other portion of the check
    Follow procedures in IRM 21.3.4.7.3.2, Reviewing and Shipping Form 795-A and Form 3210 for Payment and Payments with Return and IRM 21.3.4.7.3.4, Supplemental Form 795-A. Notate Form 795-A with red ink "Could Not Process via RSPCC" with a statement why checks require transship
    Email your Area Analyst and RS-PCC Team &W&I CAS:SP:ATP:EP:RSPCC the batch ID # with a statement why checks require transship
    Update the RS-PCC Issue log

    Caution:

    If a payment(s) or a batch(s) of work is transshipped because scanned checks cannot be processed electronically, it is critical for the Manager or designee to access RS-PCC RL II, open the batch and DELETE the transshipped payment(s). This is to ensure the check(s) is not processed twice.

  31. Franked checks that are marked "Electronically Presented" may not be physically deposited. If a franked check is sent to SPC for processing in error, then Form 5919 will be issued.

21.3.4.7.1.4.3  (10-01-2013)
MICRS Line Approval/Duplicate Check Approval

  1. If there was a MICR Line correction or a Duplicate check issue during the processing of the batch, the batch goes to Awaiting Supervisory Approval status. The supervisor MUST approve the batch before it goes Ready to Key Verification (KV).

  2. The Supervisor will receive an email alert that a batch of work needs approval.

  3. The Supervisor will logon to RSPCC and from the home page click on the "Awaiting Supervisor Approval" from the RS-PCC home page then find the batch and make the approvals on the batch before it goes to Ready for Key Verification.

    Note:

    The approval official will be unable to perform Key Verification on the batch that contains the MICR correction.

  4. Review MICR Line Approval:

    • Approve – Promotes the check to the Saved status and then displays the Check Approval List page.

    • Delete – Deletes the payment containing the check and then displays the Check Approval List page.

    • Check Detail – Displays the Check Detail page for the currently displayed check.

21.3.4.7.1.4.4  (10-01-2013)
RS-PCC Key Verification (KV)

  1. The operators perform quality review on payments through an electronic method called Key Verification (KV). All batches "must" be Key Verified before they can be transmitted to Treasury/FS for deposit.

  2. To KV a batch the operator selects the Key Verification Tab from the RS-PCC home page. This will display a list of all available batches that are "Ready for Key Verification" and "In Key Verification" from the Batch State Home Page. To KV a batch, the operator will select a batch with the status "Ready for Key Verification" . The operator will not be able to KV any batches that they were the Approver or the Entry Operator. Therefore those batches will not be displayed when they are key verifying.

    Note:

    RS-PCC users "cannot key verify" their own work if they have either processed or approved the payment.

  3. TAC site where the Manager is responsible for more than one TAC site (Parent/Child relationship) has the ability to allow users with Supervisor access to KV work from one of their other TAC site.

  4. Once the batch is selected, the status will change to "In Key Verification" .

  5. There are two types of KV views depending on the type of payments:

    • The single payment KV process view, remittance and transaction information in the same page.

    • The multi/split KV process view, remittance and transaction information in different pages.

    Payments are KV’ed in the order they were entered.

  6. The operator will take the physical check and enter the information directly from the check. The operator will enter the data for each payment field selected for KV into the KV edit pages. Only the following fields are required to be KVed:

    1. Name Control

    2. TIN: Do not enter dashes in the TIN field as the RS-PCC system will enter based on MFT code

    3. Check amount: For even check amounts, do not enter 0s after the decimal point as system will add. For amounts with cents, enter all digits without the decimal point and RS-PCC will add decimal.

    4. Transaction amount 1

    5. TC

    6. MFT

  7. The operator will correct any errors encountered during KV.

    Note:

    Fields that are pre-populated can be edited by the KV’er if the information is not correct.

  8. Starting June 2013, when corrections are made during key verification to the original dollar ($) amount or SSN/EIN and name control, the batch will require Supervisor Approval before it goes to deposit.

  9. When the last payment in the batch is displayed, the Finish button is enabled. After entering all of the KV data in the current item, the operator selects the Finish button, and the system performs additional validation for the payments in the batch, and then saves the data. Upon completing of the KV process, the batch will be changed to "Ready for Deposit" status. If there are no issues, the batch will then be sent to "Transmitting for Deposit" . If it did not fail during transmit, the batch will process to "Sent for Deposit" and be sent to Fiscal Service (FS).

  10. The RS-PCC Batch Payment List is displayed after a batch is completed for KV. The report displays the batch status at the time it was requested. Any changes made during KV will be reflected on this report. The report can be printed by clicking on the Print button on the menu bar.

  11. For retention files and time frames, refer to IRM 21.3.4.7.1.4.1(11), Overview of RS-PCC Payment Processing.

  12. Request for Temporary Change in Key Verification Requirements Whenever staffing in a TAC falls below two employees (IAR/ITAS/Secretary), the manager can request a change in the Key Verification Requirements (to only KV the dollar amounts) by sending an email to the Territory Manager with CC to the Area Remittance Analyst and the Headquarters Remittance Analyst. The request must include the following information:

    1. Reason(s) for temporary KV change

    2. Date(s) of KV change

    3. Expected date for restoration of KV change

  13. The Territory Manager will reply via email of his/her approval/disapproval to the request of temporary change in Key Verification. Key Verification of the dollar amount only can be done remotely.

    Note:

    A copy of the approved request for temporary change in key verification should be retained for 3 years.

  14. The remote TAC should have a copy of the batch list and the checks. The remote operator will Key verify the dollar amount from the check or the check image, not the batch listing. The remote operator will provide the batch listing Ready for Deposit for the retention file and to update the Form 14443, RPSID Label.

  15. All un-Key Verified remittances from the previous day MUST be Key Verified at the beginning of the next business day.

21.3.4.7.1.4.4.1  (10-01-2013)
Dollar Amount Approval/SSN/EIN and Name Control Approval

  1. Starting June 2013, If corrections are made during key verification to the original $ amount OR SSN/EIN and name control, the batch will move to Awaiting Supervisor Approval status once the key verifier operation finish key verifying the batch.

    • Manager/Lead or authorized designee will be required to verify the correction(s) made by the key verifier operator before approving the batch for deposit.

    • After the batch is approved the batch status will move to Ready for Deposit.

    • Manager/Lead or authorized designee will be required to print the batch listing Ready for Deposit.

    • The batch listing Ready for Deposit will now provide the original entries made by the scanner operator and key verifier operator. All corrections made by the key verifier operator and approval operator are now identified on the new batch listing Ready for Deposit.

21.3.4.7.1.4.5  (10-01-2013)
RS-PCC Batch Management

  1. The Batch Management function allows Manager/Lead or other authorized designee access to management tools. Refer to IRM 3.17.278.11.14, RS-PCC Batch Management for specific information.

21.3.4.7.1.4.6  (10-01-2013)
RS-PCC Deposits/Payment Search

  1. The Deposit function displays all batches deposited through Fiscal Service (FS). Refer to IRM 3.17.278.11.15, RS-PCC Deposits for specific information.

    Note:

    TAC Deposit ticket name 20092900XX
    XX = 21 for Area 1
    XX = 22 for Area 2
    XX = 23 for Area 3
    XX = 24 for Area 4
    XX = 25 for Area 5

  2. All users have access to the Payment Search functions. Refer to IRM 3.17.278.11.16, RS-PCC Payment Search for specific information.

21.3.4.7.1.4.7  (10-01-2013)
RS-PCC Balancing

  1. All scanned work MUST be balanced a minimum of twice per week.

  2. The Manager or authorized designee MUST balance their previous days work using the following:

    1. End of Day Report (EOD) for the date the batch was scanned and/or key verified. For additional information, see IRM 21.3.4.7.1.4.7.1, RS-PCC End of Day Reports.

    2. The 215 Deposit Ticket Report for the next business day the batch was scanned and KV’ed. See IRM 21.3.4.7.1.4.7.2, 215 Deposit Ticket.

    See IRM 3.17.278-7, RS-PCC End of Day Report and IRM 3.17.278-10, PCC-OTC ELVIS 215 Report.

  3. The Manager/Lead or authorized designee compares the 215 Deposit Ticket Report to the EOD Report from the prior business date to ensure all scanned checks were deposited.

  4. You have balanced if the information from the 215 Deposit Ticket Report (transaction date, check count, and dollar amount by operator SEID) match with the End of Day Report (Operator Listing). It could have more than one day of scanned checks.

    • When the check count and dollar amount by operator SEID for the transaction date on the 215 Deposit Ticket Report DO NOT balance with the EOD Report "Operator Listing" , Manager/Lead or authorized designee must review the state of the batch on the EOD Report.

    Note:

    The 215 Deposit Ticket Report provides a summary total by operator SEID and transaction date for batches that went to deposit. If information on the EOD Report (Operator Listing) by operator SEID (checks count and dollar amount) do not match with the information on the 215 Deposit Ticket, you will need to add the dollar amount and check number for only those batched with "Acknowledgement" status to balance. Sometime batches with "Ready for Deposit" , "Transmitting for Deposit" and "Sent for Deposit" status will be listed on the 215 Deposit Ticket Report.

    Caution:

    Do Not attempt to transship batches for manual processing without the consent of the FA HQ RS-PCC Analyst when they are still in the RS-PCC work flow ("Ready for Deposit" , "Transmitting for Deposit" and "Sent for Deposit" )

  5. Managers/Lead or authorized designee is required to update Form 14443, RPSID Label with the batch 215 Deposit Ticket date.

  6. The Manager/Lead or authorized designee’s responsibility is to determine what batches were not processed through to Fiscal Service (FS).

  7. When there is a discrepancy discovered during balancing, the Manager/Lead or authorized designee will determine which checks were not deposited, the state of the batch, and what corrective action is required.

  8. The batches states on the EOD Report DO NOT confirm that the batch went for deposit. The 215 Deposit Ticket Report is the only Official Deposit Report for RS-PCC.

  9. Batches that failed to process though the FS are systemically placed in the following states on the EOD Report:

    • Failed During Transmit

    • Failed to Transmit

    The batch that "Failed During Transmit" or "Failed to Transmit" state will NOT be on the 215 Deposit Ticket. Manager/Lead or authorized designee is required to re-transmit the batch for deposit. Once the batch is re-transmitted for the deposit, Manager/Lead or authorized designee must monitor the state of the batch to ensure the batch state is acknowledged. If the batch state is "Failed to Transmit" or "Failed During Transmit" again Manager/Lead or authorized designee must email the RS-PCC Team using the following email address:&W&I CAS:SP:ATP:EP:RSPCC with a copy to the Area Remittance Analyst. The email must provide the required batch information per IRM 21.3.4.7.1.4.2(30)(Exception) If and then chart. The RS-PCC Team will provide instructions to re-start the batch for deposit.

  10. Batches that were systemically stalled in the RS-PCC workflow can be in the following states:

    • Ready for Deposit

    • Sent for Deposit

    • Transmitted for Deposit status and will be displayed in the EOD report. When this occurs the batch did not go to Fiscal Service for deposit and will not be on the 215 Deposit Ticket.

  11. Manager/Lead or other authorized designee will check the batch for the payment status. If the payment status is not"posted" or "deposited" , the payment did not go to deposit. Manager/Lead or authorized designee must email the RS-PCC Team using the following email:&W&I CAS:SP:ATP:EP:RSPCC with a copy to the Area Remittance Analyst. The email must provide the required batch information per IRM 21.3.4.7.1.4.2(30)(Exception) If and then chart. The RS-PCC Team will provide instructions to re-start the batch for deposit. To check payment status of the batch and see if payment were "Posted" or "Deposited" , perform the following steps:

    1. From the RS-PCC Home Page click on Transmitting for Deposited Batch State

    2. Click on the batch you need to check payment status

    3. Click on List the payment in this batch icon

    4. Payments status should be "Posted" or "Deposited"

    Caution:

    Do Not attempt to transship batches for manual processing without the consent of the FA HQ RS-PCC Analyst when they are still in the RS-PCC work flow (Ready for Deposit, Transmitting for Deposit and Sent Deposit).

21.3.4.7.1.4.7.1  (10-01-2013)
RS-PCC End of Day Reports

  1. The EOD Report allows the Manager/Lead or authorized designee to monitor and review payment activity on a daily basis. The EOD Report provides the state of the batches in the RS-PCC workflow.

  2. Users with Supervisor or HQ Analyst access can order the EOD Report. The EOD Report must be ordered at the beginning of each business day prior to start scanning and/or key verifying any current work for that day. The EOD report will be sent to the user’s email account within the same day.

  3. To generate the RS-PCC End of Day (EOD) Report, Manager/Lead or authorized designee orders the EOD report using Batch Management in RS-PCC. See IRM 3.17.278-7, RS-PCC End of Day Report.

  4. To order the EOD report using Batch Management, the user will Logon to RS-PCC and from the home page select the Batch Management tab.

    1. Select the EOD menu button

    2. Select the site you are ordering the EOD for

    3. Select the date by using the calendar (date the batch was scanned and/or key verified)

    4. Click the Submit button

    5. The EOD report will be created and sent to your email account from: rspcc@enterprise.irs.gov

  5. Print a copy of the EOD report to be filed with the batch and use it to balance against the 215 Deposit Ticket Report.

  6. The EOD report displays the scanned work in different batch states or cycles. The Batch states or cycles are:

    1. In Data Entry - The batch has been created and remittance transactions are being added to it.

    2. Awaiting Supervisor Approval – The batch is waiting for Supervisor Approval on a check MICR line correction or a duplicate payment. After batch is approved it moves to Ready for Key Verification status.

    3. Ready for Key Verification - All remittance transactions have been added to the batch and the operator has marked the batch as complete. The batch is ready for key verification.

    4. In Key Verification -The batch has been opened for key verification and an operator is key verifying it.

    5. Awaiting Supervisor Approval – The batch is waiting for Supervisor approval when corrections are made during key verification to the original $ amount or SSN/EIN and name control. After batch is approved, it moves to Ready for Deposit status.

    6. Fail to Transmit – The batch failed to be transmitted to FS.

    7. Failed During Transmit - An error occurred transmitting the batch to FS.

    8. Ready for Deposit -The batch has been key verified and is ready for deposit with FS.

    9. Transmitting for Deposit -The batch is in the process of being transmitted for deposit with FS.

    10. Sent for Deposit - System has transmitted the check of the remittance transaction for deposit to FS.

    11. Acknowledged - FS has sent notification to RS-PCC system that the batch was successful processed at FS.

    Caution:

    Do NOT transship scanned batches that did not go for deposited to the SPC site for manual processing without first communicating with the Area Remittance Analyst and FA RS-PCC HQ Analyst.

21.3.4.7.1.4.7.2  (10-01-2013)
215 Deposit Ticket

  1. The Manager/Lead or authorized designee will order the 215 Report from the Treasury OTCnet website. To obtain access to the 215 Deposit Ticket Report, see IRM 21.3.4.7.1.4.10, RS-PCC Access/Security Forms and Passwords.

  2. The 215 Deposit Ticket Report is available after 9:30 AM EST and must be printed daily. The Deposit Date of the 215 Report is the next business day after the scan date. A printed copy of the 215 Deposit Ticket Report is to be maintained in the retention file.

  3. The 215 Deposit Ticket Report is the Official Deposit Report for RS-PCC. It is used to ensure that all batches that were scanned by an individual went to deposit. The 215 Deposit Ticket Report displays the information numerically and alphabetically by SEID (employee who scanned the batch) for the Area.

  4. The 215 Deposit Ticket is located at OTCnet Online application. To request the 215 Deposit ticket:

    1. Log on to OTCnet

    2. Select the Reports Tab from the OTCnet home page

    3. Select Check Processing Report

    4. Under Business Reports, scroll down and select 215 Deposit Ticket Report

    5. Select date

    6. Select Report Format

    7. Select Expand All

    8. Location Name: 20092900 FA

    9. Locate and select your ALC (2009290021, 2009290022, 2009290023, 2009290024, 2009290025

    10. Save and/or print your 215 Deposit Ticket Report

  5. The 215 Deposit Ticket Report displays the following:

    • 215 Deposit Ticket Date – Settlement date

    • Deposit Ticket Number

    • Cashier ID – SEID of operator who scanned the batch in numerical order then in alphabetical order

    • Transaction Date – The date the batch was scanned (can be more than one scanned day for the same Cashier SEID)

    • Summary Count – Number of checks sent to FS by Cashier SEID and transaction date

    • Summary Amount – Dollar amount of funds sent to FA by Cashier SEID and transaction date

    See IRM 3.17.278-10, PCC-OTC ELVIS 215 Report.

    Note:

    You may obtain your specific location name under 20092900FA. Locations are listed in order ending in Area number Area 1 (2009290021), Area 2 (2009290022), Area 3 (2009290023), Area 4 (2009290024), Area 5 (2009290025). SEIDs are listed by location by Area, not individual TAC.

21.3.4.7.1.4.8  (10-01-2013)
Reconciliation Report/Shredding

  1. The Reconciliation Report is distributed each day by 12:30 PM EST to a specific distribution list through Outlook. See Exhibit 3.17.278-6, Reconciliation Report.

  2. The Reconciliation Report is generated through the RS-PCC system. This report provides a summary of the deposit and batch activities that has not been deleted from the RS-PCC database

  3. The Reconciliation Report is divided in 2 parts:

    • Deposit Ticket Summary – this part of the Reconciliation Report provides a summary of the deposits in their different states and it is used to determine when to shred. Refer to IRM 21.3.4.7.1.4.10.1 Reconciliation Report / Deposit Ticket Summary.

    • Batch Listing - this part of the Reconciliation Report contains batches that have not been deleted from the RS-PCC database and have not been associated with a Deposit Ticket. Refer to IRM 21.3.4.7.1.4.10.2 Reconciliation Report / Batch Listing.

21.3.4.7.1.4.8.1  (10-01-2013)
Reconciliation Report/Deposit Ticket Summary

  1. The Reconciliation Report / Deposit Ticket Summary section provides a summary of the deposit in their different states.

  2. Provide information to determine when checks should be shredded.

  3. Manager/Lead of other authorized designee must verify the state of the Deposit ticket on the Reconciliation Report (Deposit ticket Summary) prior to authorize the checks for shredding. See IRM 3.17.278.11.17.3.1, Reconciliation Report/Deposit Ticket Summary.

  4. Manager/Lead or other authorized designee can authorize the batch of checks for shredding:

    1. Once the batch 215 Deposit Ticket Date, noted on Form 14443, RPSID Label is 60 days or older than the current date AND

    2. The batch 215 Deposit Ticket date is no longer on the Reconciliation Report /Deposit Ticket Summary, then and only then can the checks be shredded.

    Note:

    The batch 215 Deposit Ticket date is a required field on Form 14443, RPSID Label. Form 14443 is required to be updated once the batch has been approved for shredding.


    Refer to IRM 3.17.278.11.17.3.1, Reconciliation Report/Deposit Ticket Summary for the Deposit Ticket States definitions.

    Note:

    A cross-cut shredder is required when shredding remittance.

    Example:

    Today is July 15, 2013; the deposit ticket dates listed on the batch RPSID Label is May 10, 2013. The deposit ticket date of May 10, 2013 is more than 60 days from today AND the deposit ticket date of May 10, 2013 is no longer on the reconciliation Report Deposit Ticket Summary. Manager/Lead or authorized designee can authorize the batch of remittance for shredding.

    Example:

    Today is July 15, 2013; the deposit ticket date listed on the batch RPSID Label is May 10, 2013. The deposit ticket date of May 10, 2013 is more than 60 days from today AND the deposit ticket date of May 10, 2013 is still on the Reconciliation Report (Deposit Ticket Summary). Manager/Lead or authorized designee would not authorize for batch of remittance for shredding.

    Note:

    Manager/Lead or other authorized designee should initial approval of shred on RPSID label. TACs are required to shred at least one a month.

21.3.4.7.1.4.8.2  (10-01-2013)
Reconciliation Report Batch Listing

  1. This part of the report contains batches that have not been deleted from the RS-PCC database and have not been associated with a Deposit ticket.

  2. The report is grouped by RS-PCC site and included the Batch Life Cycle in different status. For more information refer to IRM 3.17.278.11.17.3.2, Reconciliation Report/Batch Listing.

21.3.4.7.1.4.9  (10-01-2013)
Manager/User Responsibility

  1. IRS Users and managers are required to follow the U.S. Treasury Financial Management Service Paper Check Conversion Over the Counter (PCC OTC) Standard Operating Procedures per IRM 3.17.278.9.3Manager/User Responsibility.

21.3.4.7.1.4.10  (10-01-2013)
OTCnet and RS-PCC Access/Security Forms and Passwords

  1. Only authorized users may gain access to the OTCnet application. New OTCnet users must contact their manager to submit a new user request through the Area Remittance Analyst.

    Note:

    To reset your password or to reset the account for inactivity (for PCC OTCnet accounts that have previously been established), please contact OTCnet at 1-866-945-7920 - Option 2. DO NOT INITIATE A KISAM TICKET

  2. Only authorized user may gain access to RS-PCC. To request access RS-PCC RL II, new users must:

    1. Register or reset your password with Employee User Portal (EUP) first

    2. Then request access to RS-PCC via the https://ol5081.enterprise.irs.gov/

    Note:

    All RS-PCC users must register with EUP prior to submitting an Online 5081 for RS-PCC access. EUP is required to access the Negative TIN (NTIN) list. The list is used to help prevent a UNAX violation.

  3. To request access or reset your password for Employee User Portal (EUP) account:

    1. Open an Internet Explorer window. This will place you at the "IRWeb" home page

    2. Locate "Employee Tool/Services"

    3. Click on "Technology" link which takes you to the "Information Technology Resources" page

    4. Click on the "+" for Resources for: System Access

    5. Click on "Employee User Portal (EUP)" and follow the instructions for "Register for EUP access" or "Reset your password" .

      Note:

      The Employee User Portal (EUP) link is also available on your AMS home page.

  4. To request access for RS-PCC II, users must know their RS-PCC role and submit a request via the https://ol5081.enterprise.irs.gov/ system.

    1. Open an Internet Explorer window. This will place you at the "IRWeb" home page.

    2. Locate and click on the link for "OL5081" This will take you to the OL5081 home page.

    3. Select "Request New Access" .

    4. Search for "RS-PCC" .

    5. Select the appropriate RS-PCC Role:
      RS-PCC Operator,
      RS-PCC Supervisor, or
      RS-PCC Analyst_TAC
      See IRM 3.17.278, Accounting and Data Control, Paper Check Conversion (PCC) and Remittance Strategy Paper Check Conversion (RS-PCC) Systems.

    6. Submit Online 5081 and follow all instructions.

    7. Once approved, logon to Online 5081 and sign the completed request.

      Note:

      It will take approximately 3 business days after acknowledging the rules before you will have access to RS-PCC.

  5. RS-PCC RL II is a TIVOLI installation package and Silver Bullet Ranger which is requested through OS GetServices. TIVOLO and Silver Bullet are needed to scan remittance. All users must use the https://rspcc.enterprise.irs.gov:4443/rspccweb/index.jsp for access

  6. A scanner is necessary for a user to scan the taxpayer remittance in RS-PCC. The scanner must be connected to the workstation desktop or laptop where the "Silver Bullet Ranger" software is installed. This allows users to be able to scan the taxpayer remittance. The scanner can only be moved, as needed, between workstations where the "Silver Bullet Ranger" software has been installed.

  7. To Login to RS-PCC RL II, you will enter your Standard Employee Identification Number (SEID) and Local Area Networks (LAN) password and press the Login button. Any changes to your password are made through the Password Management System (PWM).

  8. Three failed attempts to access the system will lock your LAN account preventing access to the system. You may unlock your account using PWM. If you are not registered to use PWM, you will be required to contact the Enterprise Service Desk at 1-866-743-5748 for assistance.

    Note:

    All users MUST have PWM. You cannot unlock your RS-PCC password using Online 5081. DO NOT initiate a KISAM ticket. If user still cannot access RS-PCC, refer to the http://win.web.irs.gov/field/fadocs/RS-PCC_Access_Job_Aid.pdf

  9. Password Management is a self-service tool that enables an employee to reset their own LAN password at anytime. You will need Identify Management Suite Direct software to use PWM.

    1. Open an Internet Explorer window. This will place you at the "IRWeb" home page.

    2. Locate "Employee Tool/Services" .

    3. Click on the "Technology" link which takes you to the "Information Technology Resources" page.

    4. Click on the "+" for Password.

    5. Select Self-Service Password Management PWM (Gold Key)

21.3.4.7.1.4.11  (10-12-2011)
RS-PCC Roles

  1. When requesting access to RS-PCC through Online 5081, there are 3 levels of access depending on the function you perform:

    • RS-PCC Operator - enters payments and performs quality review.

    • RS-PCC Supervisor - enters payments, performs quality review, manages batches and payments, monitors workload and manages deposits.

    • RS-PCC Analyst - performs payment research and monitors system activity with read only access.

21.3.4.7.1.4.12  (10-12-2011)
RS-PCC RL II Input Fields

  1. The following are configurable input fields for RS-PCC Payments. An "*" indicates a required input field.

    • *IRS Receive Date (MMDDYYYY)

    • *RPSID

    • *Check Amount

    • *Name Control

    • *TIN

    • *Master File Tax Code (MFT)

    • *Tax Period (YYYYMM)

    • *Amount 1 (Transaction Amount)

    • *TC 1 (Primary Transaction Code)

    • Designated Payment Code

    • Amount 2 (Transaction Amount)

    • TC 2 (Secondary Transaction Code)

    • Amount 3 (Transaction Amount)

    • TC 3 (Tertiary Transaction Code)

  2. RPSID Range

    • Perfect Misdirected Remittance (000001 – 489999)

    • Discovered Remittance (497000 - 499999)

      Note:

      TAC RPSID Range for Perfect payment have been pre-assigned. See IRM 3.17.278-4, Field Assistance RS-PCC Sites.

21.3.4.7.1.4.13  (10-01-2013)
Formatting Data Entry Fields

  1. Received Date

    • Must be 8 numeric characters

    • Must be in MMDDYYYY format

  2. RPSID (Remittance Processing System Identification)

    • Must be 6 numeric characters

    • Must be Valid Range for your Campus

    • Must be Valid Range for your payment type

    • Must have a Valid combo with DPC (Designated Payment Code) see IRM 3.17.278-4, Field Assistance RS-PCC Sites.

  3. Check Amount

    • Cannot be all zero

    • Must be $.01 - $99,999,999.99

    • No commas

    • For even check amounts, do not enter 0s after the decimal point as system will add. For amounts with cents, enter all digits without the decimal point and RS-PCC will add decimal.

  4. Name Control

    • May be 2 - 4 characters

    • May be in lower or upper case

    • May not contain spaces or dashes

  5. TIN (Tax Identification Number)

    • SSN or EIN

    • Cannot contain dashes

  6. MFT (Master File Transaction) Code. See IRM 3.17.278-2, Valid MFT Codes or Manager/ Lead or other authorized designee for a copy of Valid MFT Codes.

    • Must be 2 characters

    • Must be numeric

  7. Tax Period

    • Must be 6 numeric characters

    • Must be in YYYYMM format

    • Valid values are (190001 - 209912)

    • For Form 706/709 DOD.

      Example:

      DOD 06/20/2011 tax year should be 201112

  8. Amount 1, Amount 2, Amount 3 (Transaction Amount)

    • Primary, Secondary and Tertiary

    • Same format as Check Amount

  9. TC 1, TC 2, TC 3

    • Primary, Secondary and Tertiary Transaction Code. See IRM 3.17.278-3, Valid Transaction Codes or the Manager/Lead or other authorized designee for a copy of Valid Transaction Code.

    • Must be 3 characters

    • Must be numeric

  10. DPC

    • Must be 2 characters

    • Must be numeric. See IRM 3.17.278-1, DPC Codes For Offer-In-Compromise.

    • Skip over the DPC field in the RS-PCC screen UNLESS the DPC code is 02, 07, 09, 15, and 24. It will automatically default to zeros (00).

21.3.4.7.1.4.14  (10-01-2013)
RS-PCC Issue Logs

  1. The RS-PCC Issue Log is located on the U-Drive and must be completed each day the TAC experiences a problem with scanning payments. If a TAC has to transship payments, this is considered an issue and should be recorded on the RS-PCC Issue Log.

  2. The following information must be recorded on the RS-PCC Issue Log which is displayed in Exhibit 21.3.4-33, RS-PCC Issue Log.

  3. If a TAC experiences scanner problems, also complete the RS-PCC Scanner Issue Log which is displayed in Exhibit 21.3.4-34, RS-PCC Scanner Issue Log.

    RS-PCC Issue Log
    Area: List the Area where TAC is located.
    TAC: List TAC location.
    Date: The payment receipt date.
    Were payments entered in AMS using Form 795A? Answer Yes or No. Payments entered in AMS will show the audit trail.
    Were you able to scan all payments? Answer Yes or No.
    If No, was it due to scanner malfunctioning?
    If due to scanner malfunctioning, complete RS-PCC Scanner Issue Log.
    Answer Yes or No.
    Identify issue of why payment could not be scanned: MICR Line, etc. Please provide explanation.
    Did you transship all payments not scanned? Answer Yes or No.
    Total Number of Payments Transshipped:  
    Total Dollar Amount of Payments Transshipped:  
    Comments: Enter any comments.
    RS-PCC Scanner Issue Log
    Area: List Area where TAC is located.
    TAC: List TAC location.
    Date: The Payment Receipt Date.
    Did the TAC encounter problems with the Scanner? Answer Yes or No.
    Enter the bar code or serial number of the malfunctioning scanner:  
    Was an OS GetServices request completed?  
    Enter IT Ticket Number: Enter Service Desk Ticket Number, example of format: SD00XXXXXX (X represents numeric characters).
    Identify or comment on any problems encountered with the Scanner: Enter details of scanner malfunctioning (i.e., light red and check won't feed).
    When sent to the vendor for repair, did the TAC receive scanner back within 7 to 10 business days? Answer Yes or No.
    Did you continue to have problems with scanner after vendor repaired? Enter a brief explanation of problem(s) TAC encountered after scanner was repaired and returned to TAC.
    Additional Comments on Scanner Performance: Please provide details.

21.3.4.7.1.4.15  (10-01-2013)
RS-PCC Error Correction

  1. RS-PCC interfaces with EFPPS in order to post payment to master file.

  2. Payments with transaction information that is not valid on master file will cause a payment to not post.

  3. When all research is done and additional information is needed to correct a payment, the EFTPS Accounting Technician will request this information from the RS-PCC processing site. RS-PCC processing site manager will respond to a request for additional information within 24 hours via fax or email with a copy to the Area RS-PCC Analyst and HQ FA RS-PCC Analyst. Refer to IRM 3.17.278.11.17.4, RS-PCC Error Correction for additional information.

21.3.4.7.2  (07-06-2012)
Cash Payments

  1. Field Assistance employees must accept cash payments from taxpayers who do not have a check or money order or who insist on paying in cash unless an approved deviation is in effect.

  2. If a taxpayer chooses to pay by cash, offices will have a system in place to ensure that the taxpayer receives a Form 809, Receipt for Payment of Taxes. There will be at least one employee in each TAC that is issued a Form 809 Receipt Book unless there is an approved deviation on file. Only exact change will be accepted from the taxpayer, as TAC employees may not make change.

  3. An "approved deviation" will exclude a TAC from accepting cash, however, approval must be granted by the Director, Field Assistance. Deviations must be requested by memorandum from the Area Director to the Director, Field Assistance, for TACs with fewer than 3 full time, IAR/ITAS employees or Secretary. The memorandum should provide specific details on why staffing is inadequate, future hiring plans to backfill any vacant position(s), and the projected date when the TAC will start accepting cash. Staffing is determined by using the Authorized Staffing Pattern (ASP).

  4. The Area Director will make a request for a "temporary deviation" if staffing falls below the ASP requirement. Once appropriate staffing is acquired, the Area will resend the memorandum to the Headquarters Remittance Analyst requesting removal from the deviation listing. The status for each TAC should show courier, permanent deviation, temporary deviation, co-located with OTCnet bank, or PO/Bank in building.

  5. If an 809 book holder is out of the office (examples include, training, meeting, leave, lunch), or the TAC has an approved deviation, the taxpayer will be directed to convert the cash. If the taxpayer refuses to convert the cash, the TAC should refuse the cash. TAC employees are not allowed outside the building to convert cash.

  6. During peak periods when traffic is heavy in a TAC, managers can give taxpayers the option of waiting or converting the cash.

    Note:

    Do not direct taxpayers to a specific financial institution for converting cash.

  7. For TACs that are not accepting cash payments, Pub 4996Making a Payment - No Cash Accepted - Field Assistance Taxpayer Assistance Centers, must be posted and IRS.gov must be updated.

21.3.4.7.2.1  (08-09-2013)
Procedures for Accepting Cash Payments

  1. General procedures for accepting cash payments are:

    1. Ensure that the taxpayer has the exact amount of the payment. DO NOT MAKE CHANGE.

    2. Ensure the cash accepted is in United States currency. Count the cash carefully in the taxpayer's presence to ensure agreement on the amount of the payment.

    3. If the employee and taxpayer agree on the amount of the cash payment, then proceed to (d) below. If the employee and taxpayer do not agree on the amount of the cash payment, the steps listed below should then be followed prior to proceeding to (d):
      1.If the employee and taxpayer to do not agree on the amount of the cash payment, then re-count to ensure it is accurate and that you agree.
      2. If the employee and taxpayer still do not agree on the amount of the cash payment, then the manager or acting manager will witness and verify the amount.
      3. Recount the cash in the presence of the taxpayer and the witness.

      Note:

      If you must leave the taxpayer, then tactfully return the money to the taxpayer. You are not to take possession of the cash and leave the taxpayer’s presence without issuing the Form 809 receipt.

    4. Complete Form 809 as directed in Exhibit 21.3.4-4, Form 809 Instructions.

    5. TAC employees authorized the use of pseudonyms must sign Form 809 using the pseudonym in the signature.

    6. Give Part 2 of Form 809 to the taxpayer. If an unauthorized third party makes the payment and Form 809 discloses new information to the third party, then mail Part 2 of Form 809 to the taxpayer's address of record.

    7. Secure cash payments and receipts in a locked metal security container, immediately. All cash received by employees that is not converted or picked up by courier the day of receipt, must be stored in the safe overnight.

    8. Convert cash to a bank draft or money order by close of business on the day it was received, or as soon as possible on the next business day. Cash conversion must be completed at a bank, post office or credit union that is co-located in the TAC.

    9. Send Parts 1 and 3 to the appropriate Submission Processing Campus each day with the converted cash (bank check or money order) and Form 795-A, Remittance and Return Report.

    10. Cash payments received with any tax return will be sent with Form 795-A and the tax return to the Submission Processing Campus (SPC) that issued the Form 809 book. This includes 1040 series, 1040-NR, 2290, 94X series, 706, 709, 1120, W-7 packages when the ITIN application is not for the primary taxpayer on the tax return, etc. The SPC will post the payment and forward the tax returns for processing.

    11. Cash payment can not be accepted if the primary taxpayer on the tax return associated with the ITIN (Form W-7/W-7SP) package does not have a valid TIN (SSN or ITIN).

    12. Keep Part 4 of Form 809 with your receipt book.

    13. Secure your Form 809 receipt book in a locked container when not in use.

    Note:

    See IRM 21.3.4.7.11 for procedures on Accepting Cash Payments in Taxpayer Assistance Centers (TAC) with Courier Services.

21.3.4.7.2.2  (07-08-2013)
Completing Form 809

  1. Complete Form 809 as directed in Exhibit 21.3.4-4, Form 809 Instructions and Definition of Critical and Noncritical Fields.

    • Print legibly

    • Enter date received in MMDDYYYY format

    • Ensure the form has no erasures, alterations, markovers or whiteout in any critical field (name of taxpayer, TIN, money amounts, date Form 809 is issued, and employee signature)

    • No math errors or other preparation errors

    • The form must have a correct and unaltered signature of the employee to whom the book was issued

    • Enter appropriate transaction code

    • Only one tax period or user fee listed

    • Enter the taxpayer's complete address

      Note:

      See IRM 21.3.4.7.1.2, Transaction Codes.

  2. To correct a non-critical entry, (name control, DPC, MFT, etc.) line through the error and enter the correct information. The preparer must initial all corrections. See Exhibit 21.3.4-4, Form 809 Instructions and Definition of Critical and Noncritical Fields.

  3. Critical Errors are errors associated with waste, fraud, abuse and embezzlement and require the signature and acknowledgement of the field office manager. Some may require an item be returned with the response, (i.e., if part 3 of Form 809 is missing). Critical errors include:

    • Alterations, markovers, whiteout or erasures in critical fields

    • The name of the taxpayer

    • The taxpayer identification number

    • All money amounts (error in dollar amount)

    • The date Form 809 is issued

    • Employee signature

    • Untimely (late) remittance

    • Form 809 issued out of sequence

    • Late cash conversion or missing cash conversion information

    • Manufacturer defects on Form 809

    • Multiple periods for posting except installment agreement user fees

    • Wrong or missing parts of Form 809 receipts

    • Part 3 Memo copy not enclosed with remittance

    • Missing remittance

    See Exhibit 21.3.4-4, Form 809 Instructions and Definition of Critical and Noncritical Fields.

  4. If an error is made to a critical item identified above, void all parts (parts 1, 2, 3, and 4) by clearly marking "VOID" across the face of each part (make no alterations, erasures, or markover to correct errors made in preparing a receipt. However, code and edit markings needed to perfect Part 1 for use as a posting document, are permissible). After entering a brief explanation of the reason for voiding on the reverse of Part 1, attach Part 1, 2 and 3 (stapled together in reverse order) to the Form 795-A on the day the receipt was written. Also list the voided receipt on Form 795-A. Retain Part 4 with the other 809 receipts in the Form 809 Receipt Book.

  5. If an error is discovered after part 2 has been issued to the taxpayer, prepare a new Form 809 as a replacement receipt. Write "Replacement for receipt # NNNNNN-NN, issued on MMDDYYYY" across the top of the replacement Form 809 part 1, 2, 3, and 4. Make every effort to recover the erroneous Part 2 from the taxpayer. See the table below:

    If Then
    Original Part 2 is recovered
    1. Give taxpayer Part 2 of the replacement receipt

    2. Ensure that the original receipt is voided

    3. Submit Parts 1 and 3 of the replacement receipt for processing

    4. Submit Parts 1, 2 and 3 of the voided receipt

    Original Part 2 is not recovered
    1. Do not mail Part 2 of the replacement receipt to the taxpayer

    2. Ensure that the original receipt (Parts 1, 3 and 4) is voided

    3. Submit Part 2 of the replacement receipt with Parts 1 and 3 of the voided receipt

    4. On the reverse of Part 1 of the replacement receipt write the reason the erroneous Part 2 could not be recovered from the taxpayer and why the receipt is being voided

    Note:

    Follow these same procedures if the Form 5919 is requesting a replacement Form 809.

  6. The replacement Form 809 must be issued by the employee that originally issued the erroneous Form 809. If the original employee is no longer in the group (e.g., separated, transferred) the TAC Group Manager must identify another employee to issue the replacement Form 809 part 1, 2, 3, and 4. If the employee is still in the TAC group but no longer assigned an 809 book, the TAC Group Manager must request another book for the employee to re-issue the replacement Form 809. The replacement information must appear at the top of the reissued Form 809.

  7. The remittance processor checks Form 809 receipts as they are received to ensure that:

    1. Receipts are submitted promptly after issuance.

    2. Errors to non-critical items have been properly corrected and initialed.

    3. Critical items are free of alterations, erasures, or markovers.

    4. Cash payments are converted timely.

21.3.4.7.2.3  (04-18-2012)
Converting Cash Payments - Post Office or Bank

  1. Convert cash to a bank draft or money order by close of business on the day it was received, or as soon as possible on the next business day.

    Note:

    Once a Form 809 Receipt has been issued for a payment received in the TAC, do not process that payment using RS-PCC. The 809 issuer must account for all 809 receipts issued.

    Note:

    Do not process the converted money orders or bank checks locally using RS-PCC.

    • Make bank drafts and money orders payable to "United States Treasury" and annotate the taxpayer’s name and address.

      Exception:

      If the payment is for multiple taxpayers, enter your Standard Employee Identifier (SEID) and Form 809 receipt numbers.

    • Record the name of the issuing bank or money order company, the serial number of the check or money order, and the date (MMDDYYYY) of conversion in the block provided on Part 3 of Form 809.

    • Be sure the conversion information appears on Parts 3 and 4 of Form 809.

    • Use Form SF 1034 to apply for reimbursement of cash conversion expenses.

    Note:

    The post office and financial institutions are required to report certain currency transactions. These reporting requirements are mandated by the Bank Secrecy Act (BSA) and other subsequent legislation (USA Patriot Act) that is aimed at thwarting money-laundering activities and identifying potential criminal activity. Our cash conversion transactions are not exempt from the reporting requirements that have been imposed upon the post office, banks and other money services businesses. The Service, however, maintains that employees should not be required to provide personal information if they are converting cash for official business.

  2. Only financial institutions co-located in TAC offices should be used for cash conversions which would not require any TAC employee to go outside the TAC office to convert.

  3. Converting cash outside the TAC should only be done according to guidance in the contingency plan.

  4. If the bank asks the employee to complete a Currency Transaction Report (CTR) when cash is being converted, point out that Treasury Regulations [31 CFR103.22(d)(2)(iii)] states that a bank may exempt from reporting, "exchanges of currency or other payments and transfers by the United States or any of its agencies or instrumentalities" . However, if a bank will not allow an exemption, a management official will contact the bank operations manager and request a blanket exception for all employees that identify themselves by presenting their photo ID. If the bank still does not accept this, arrangements will be made to use another bank for cash conversions and Field Assistance Headquarters will be notified of this. Management will then determine whether to pursue the matter with the headquarters of the bank that is refusing to allow the exemption. If required to complete the CTR because there is no other available depository, Field Assistance employees are authorized to use the consolidated IRS EIN. The EIN should be secured from the TAC Group Manager or the FA Headquarter Analyst for remittance.

    Note:

    Management should pursue relationships with financial institutions and post offices to clarify acceptable IRS employee identification and issues relating to currency and banking transaction reporting requirements.

  5. When converting cash at Post Offices, an employee may be requested to provide United States Postal Service (USPS) Form 8105-A, Funds Transaction Report and show their IRS photo ID badge. The following should be used when completing the Form 8105-A at the post office for cash conversions:

    • For NAME – Use Internal Revenue Service

    • For ADDRESS – Use the address of the local IRS office (TAC office)

    • For SSN – Use the IRS Tax Identification Number (TIN) 52-1782822

    • For PHOTO ID – Use official IRS badge number (postal employees have been informed to accept as a valid photo ID)

    • For DATE OF BIRTH – preference is to use the employee’s actual date of birth, but if they prefer not to, they may use 03-03-2005. (Employee’s actual date of birth would allow for identification of the actual employee making the conversion.) This is consistent with USPS internal policies regarding the use of money orders for official use.

    • If postal employee insists on receiving employee’s personal information, have the postal employee call one of the following while the employee is still at the post office:

    • Al Gillum, BSA Specialist 202-262-4114

    • Robyn Smith, BSA Compliance Officer 717-630-2347

21.3.4.7.2.4  (04-01-2007)
Lost or Stolen Form 809

  1. When a Form 809 Receipt Book, or individual Form 809 receipt, is lost or stolen, telephone the remittance processor in the Submission Processing Campus immediately. Follow-up with a memorandum to the appropriate Territory Manager within 10 days. Prepare the memorandum in quadruplicate and include:

    • Name and post of duty of the person to whom the receipts were issued.

    • Serial numbers of missing receipts and/or the parts of the missing receipts.

    • Date the receipts were lost or stolen.

    • A brief statement of the circumstances surrounding the loss or theft.

    • A brief statement of the action taken to recover the receipts.

  2. Submit the memorandum and two copies through your manager to the appropriate Territory Manager who, after review and approval, will initial them. Forward a copy of the memorandum with Form 795-A to the remittance processor who files it in place of the missing receipts.

  3. After reviewing the report, the appropriate Territory Manager forwards one copy to the Area Director and one copy to the TIGTA.

21.3.4.7.2.5  (01-06-2011)
Procedures for Ordering/Reordering Form 809

  1. Submission Processing Campus Receipt and Control branches issue Form 809, Receipt for Payment of Taxes books (official receipts) to all area office personnel, including FA employees.

  2. An initial book of 809 receipts must be requested by authorized memorandum from the group manager or an official approved by the Area Directors. The Field Assistance manager will prepare a memorandum authorizing a new user to receive a Form 809 receipt book. Submission Processing Campus Receipt and Control must have written authorization from an official with authority to approve issuance of a Form 809 book before issuing a receipt book. If requesting issuance of a Form 809 book, managers must identify the operating division, Area, Territory and Group number as well as employee name, official address, SEID number, position title and telephone number. This is necessary to ensure the information is on file if the responsible officials have to be contacted.

  3. A receipt book is assigned for the exclusive use of the intended employee only. It is not transferable. Field Assistance managers may not approve transference of a Form 809 book to another employee. Once the employee receives the Form 809 book the employee must return the signed acknowledgement page of the Form 809 book to the Submission Processing Campus teller unit within 5 days of receipt. The acknowledgement will be returned via Form 3210.

  4. Each Form 809 receipt book contains 50 sets of four parts each. All Form 809 users must use receipts in sequential order and begin using a new Form 809 book only after issuance of all receipts from their current Form 809 book. Submission Processing Campus remittance processors should ship reorders for Form 809 books within two workdays of receipt. If a reorder cannot be granted, the manager will be contacted by telephone.

  5. In order to balance quality service to taxpayers, while maintaining strict control of official receipts, TAC employees may request a new Form 809 receipt book after using the 40th receipt in their current Form 809 receipt book, with managerial approval. At management discretion, TAC employees may request a receipt book sooner than the 40th receipt. A memo is required from the TAC Manager requesting the issuance of a new Form 809 receipt book before the issuance of the 40th receipt. The memo must contain the information as required on the Preliminary Reorder Certificate.

  6. Form 809 Receipt books may be reordered by using the reorder request form from the employees' current 809 receipt book, memorandum containing the information required from the Preliminary Reorder Certificate, or the completion of the Preliminary Reorder Certificate. The Preliminary Reorder Certificate, memorandum and the reorder form must have managerial approval.

  7. Upon issuance of Form 809 receipt number 40, the TAC employee should provide their immediate manager with the following:

    1. A copy of receipt number 40, (or last receipt issued)

    2. Request for Form 809, Receipt for Payment of Taxes forms

    3. Preliminary Reorder Certification for Form 809 for TAC Employees

    4. Copies of Form 795-A or automated version for the two previous days

  8. The TAC manager should review and verify information submitted by the employee, sign the authorization section of the Preliminary Reorder request, and fax the request to their Submission Processing Campus official.

  9. The TAC employee should void the original receipt request from their current Form 809 receipt book. Send the voided request form to the Submission Processing Campus with the next Form 795-A, Remittance and Return Report, identifying they sent a preliminary request. The group manager will review and authorize issuance of a new book.

  10. TAC employees authorized the use of pseudonyms must include the registered pseudonym when requesting or reordering Form 809 books.

21.3.4.7.2.6  (01-06-2011)
Returning Form 809 Book

  1. If an employee is separating, transferring, or no longer required to use a receipt book as part of their tasks, the partially used Form 809 Receipt Book must be returned to the issuing Submission Processing Campus. The Form 809 Receipt Book is not transferable between employees and should not be destroyed.

  2. When an unused or a partially used receipt book is no longer required by a particular employee, void the remaining receipts by writing "VOID" across each receipt.

  3. Prepare a Form 795-A and a signed Form 3210 to the issuing Submission Processing Campus via traceable overnight mail.

  4. Return depleted (the book cover and Parts 4), partially used receipt books, Form 795-A and Form 3210 to the manager within 10 workdays of last receipt issued or within 10 workdays when no longer required due to position change (transfer, promotion, retirement, etc).

  5. Form 3210 must also be signed by the TAC group manager.

  6. Managers must check depleted or partially used books to ensure Part 4 of all used receipts are attached and unused receipts are voided when returning 809 books to Submission Processing Campuses.

21.3.4.7.3  (10-01-2012)
Form 795-A, Remittance and Return Report

  1. To ensure accountability for payments received in TACs, all Form 809 receipted payments (cash and non-cash), and all other remittances and related returns must be recorded on Form 795-A. The Form 795-A will be prepared by the employee who received the payments.

  2. Use a separate Form 795-A to transmit daily remittances and returns for each designated Submission Processing Campus. Form 3210 may be used to transmit returns without remittances.

21.3.4.7.3.1  (07-15-2013)
Preparation of Form 795-A

  1. Prepare Form 795-A using AMS as follows:

    Caution:

    See paragraph 15 below for any remittance identified as being large dollar and not being processed using RS-PCC. Any such remittance will be processed the same day of receipt.

    • Employee Name (required) - Preparer of Form 795-A

    • Standard Employee Identifier (SEID)

    • Date Remittances and/or Returns Secured (use format MMDDYYYY)

    • Payment Type (cash or non-cash)

    • (Column a) Name of the taxpayer - enter complete entity name. Taxpayer Identification Number - enter TIN on the line directly below the taxpayer name. TIN must appear on Form 795-A with the name of the taxpayer.

    • (Column b) Cash - Place an "X" if this is a cash payment.

    • (Column c) Amount Collected - Total amount of check or cash received. If payment is for a multiple remittance, list each check/money order on separate lines of column (c), in the "Remarks" column enter the Tax Year. If payment is for a split remittance, list the split remittance payment amount on a single line of column (c), in the "Remarks" column enter each Tax Year and split payment amount (if cash, issue Form 809).

    • (Column d) Receipt # - 809 Receipt Number, if issued (must include the entire Form 809 receipt number NNNNNN-NN).

    • (Column e) MFT - Enter MFT.

    • (Column f) Return Secured - Place the digit corresponding to how many returns were secured with this payment.

    • (Column g) Remarks

    • (Column h) S & M* - This column should be used to designate split remittances (S) and multiple (M) payment amounts (if any).

  2. Page 1 Total: Each page will automatically total the amount collected.

  3. Grand Total From All Pages: This is the grand total when multiple pages are used.

  4. Tracking Number (tracking number and date): Daily remittances must be sent via overnight traceable mail to the designated Submission Processing Campus.

  5. Campus Address: Locate the correct campus address on the http://win.web.irs.gov/SP/Programs_Information/Standard_Proce_Webpages/Field_Office_Pymt_Proc.htm

    • This can include registered mail with the United States Postal Service, Federal Express, United Parcel Service, or any other officially recognized mail carrier. If Form 3210 is used as a transmittal document, the tracking information must be recorded on both Form 795-A and Form 3210.

  6. Employee Address: TAC Employee Address.

  7. Return Receipt Address: Complete address of TAC where acknowledgement copies are maintained. Include the name of the manager or designee to receive the acknowledgement copy of form 795-A.

  8. Initials: Initials of TAC employee acknowledging receipt copy of Form 795-A from SPC.

  9. Date: Date acknowledgement copy of Form 795-A received from SPC.

  10. Verified by (initials): Signature of Submission Processing Center (SPC) employee receiving Form 795-A.

  11. Date: Date SPC employee received Form 795-A.

    Note:

    A separate Form 795-A will need to be completed for remittances processed using RS-PCC.

  12. Only two copies of Form 795-A will need to be printed for remittances processed using RS-PCC.

  13. Form 795-A will be completed individually and will be placed in separately sealed envelopes. Enclose:

    • All payments

    • Parts 1 and 3 of Form 809 or other posting documents

    • Any associated tax returns

    • Two copies of Form 795-A

  14. Payments mailed to the SPC for processing must be double-wrapped in opaque paper envelopes or boxes. The inside envelope should be marked "To be Opened by Addressee only" (envelope E-20 can be used). It must be addressed to the name of the person who is authorized to open the package and show the return address.

  15. If the envelope contains a single payment of $100,000 or greater ($1,000,000 or greater for Cincinnati SPC), then the individual envelope must be marked "Large Payment" and the payment must be mailed on the day received. An email notification must be sent to the appropriate Submission Processing Deposit unit to inform of single payments of $100,000 or greater ($1,000,000 or greater for Cincinnati SPC). The following information must be in the email notification:

    • The TAC office name, city, and state

    • Money amount

    • Date

    • Tracking number

    Field Office Liaison contacts and email addresses can be found on the http://win.web.irs.gov/SP/Programs_Information/Standard_Proce_Webpages/Field_Office_Pymt_Proc.htm
    Select: "SP Center Field Office Payment Processing Key Contacts and Liaisons" .

  16. TACs do not have to follow the Large dollar requirements for a single payment of $100,000.00 or more as long as the remittance meets all requirements for processing using RS-PCC. (See IRM 21.3.4.7.1.4, Processing payments using Remittance Strategy for Paper Check Conversion (RS-PCC)). Do start the scanning of these type payments immediately upon receipt.

    Note:

    A special stop number strictly for mailing large payments may be identified by some Submission Processing Campuses.

21.3.4.7.3.2  (10-01-2013)
Reviewing and Shipping Form 795-A and Form 3210 for Payments and Payments with Returns; and Form W-7 Packages

  1. TACs with two or more employees will have their Form 795-A reconciled by another FA employee prior to the envelope being sealed. The only instance when a Form 795-A will not be reviewed by another FA employee is in a one-employee TAC.

  2. Form 3210 may be reconciled by the same reviewer as Form 795-A; however, employees must follow the rules governing Segregation of Duties which will not allow the employee to prepare and review the same document.

    Note:

    Form 3210s are not required if your TAC uses RS-PCC unless you take a payment that cannot be processed using that system. (See IRM 21.3.4.7.1.4.1(5) for that list and IRM 21.3.4.7.1.4.1(1) for the 809 reference).

    Example:

    If a FA employee prepares the Form 795-A, another FA employee must conduct the review. If a FA employee prepares a Form 3210 to consolidate the 795-As received in a TAC, another FA employee must be the reviewer and will have to initial the Form 3210 that was prepared.

    The initials of the reviewer and the date of the review should appear in the bottom left square of the Form 795-A and beneath the return address on Form 3210.

  3. Errors or omissions identified by an IAR or Secretary will be given to the TAC manager to address with the employee of the completed Form 795-A. The initials of the reviewer should appear on all copies in the bottom left box for the acknowledgement copy. In TACs where the IAR is the person responsible for receiving all remittances, a review must be incorporated in the process prior to transmitting to Submission Processing Campus. The reviewer will remove manager’s copy before sealing the envelope.

    Note:

    Employees in a TAC must forward individually sealed envelopes in one package to the applicable Submission Processing Campus.

  4. When transmitting multiple 795-As in one overnight package, a Form 3210, Document Transmittal must be included. Form 3210 must include the following information:

    • Complete address including the name of Receipt and Control Operations Manager. A complete listing of Submission Processing Campus address can be found on thehttp://win.web.irs.gov/SP/Programs_Information/Standard_Proce_Webpages/Field_Office_Pymt_Proc.htm line with the appropriate complete address.

    • Date Form 3210 sent to SPC

    • Tracking information

    • Name of each employee submitting Form 795

    • Number of Form 795-As per employee

    • Dollar amount of each employee

    • Total number of Form 795-As in the package

    • Complete address of TAC where acknowledgement copies are maintained. Include the name of the manager or designated to receive the acknowledgement copy of Form 3210.

    • Signature and title

    • Telephone number

    Form 3210 may be reconciled by the same reviewer as Form 795-A. The initials of the reviewer and the date of the review should appear in the bottom left square of the Form 795-A, and beneath the return address on Form 3210.

  5. The outside envelope or box must be addressed only to the office of the person who is authorized to open it. A title may be used, but not an individual’s name when addressing the package. The outside envelope or box must also show the return address.

  6. All efforts should be made to send payments and/or payments with returns to the appropriate Submission Processing Campus on the same day they are received. This will ensure prompt deposit to the Treasury and credit to taxpayer accounts. Under no circumstance should the payment and/or payments with returns be forwarded later than the next business day after receipt. If a payment and/or payments with returns are being sent to the SPC more than one day after receipt, see IRM 21.3.4.7.3.4, Supplemental Form 795-A. Efforts should be made to ensure that the package is picked up or delivered to the common carrier, currently United Parcel Service (UPS), as late in the day as possible. Payments and/or payments with returns must be sent via traceable, overnight mail. You must correlate payment posting information (taxpayer's name, TIN, amount of payment, MFT/form, and tax period) with the overnight mail package tracer information. All of the payment posting information must be included on the Form 795-A transmittal document. If a package is lost or destroyed, you must be able to determine which taxpayers are impacted.

    Exception:

    Refer to IRM 21.3.4.17.7, Mailing Form 2290 for procedures regarding payments received with Form 2290, Heavy Highway Vehicle Use Tax Return.

    Note:

    During peak filing season periods, all payments and payments with returns will be processed ahead of returns without payments. TACs have 3 days to transship payments and payments with returns. When the Return Acceptance Policy Exception applies, TACs can also use the Practitioner’s List (List of bulk returns prepared and delivered by the Practitioner for filing in the TAC) to attach to the Form 795-A thereby eliminating the need to list all of the tax information on the Form 795-A. If TACs process the payments and payments with returns first, list them on the Form 795-A and place in the overnight package within 3 days to be considered timely. Next, proceed with the returns without payments which only requires Form 3210 with an accurate count. See IRM 21.3.4.8.4, Reviewing and Shipping Form 3210 for Returns without Payments and Returns Received with Payments processed using RS-PCC (except Form W-7).

  7. List Form 3210s and Form 795-As on the Remittance Follow-up Review Log. The Submission Processing Campus (SPC) should provide the acknowledgement copy of Form 3210 with corresponding Form 795-A within ten (10) business days. When missing acknowledgement copies of Form 3210 and/or Form 795-A are identified, the manager or authorized designee will follow-up with the SPC via email, FAX or telephone within five (5) business days after the ten (10) days has expired. They will document follow-up actions taken to resolve the missing acknowledgements on the Remittance and Non-Remittance Follow-Up Review Logs.

    1. Form W-7/W-7(SP) packages with remittance go on the Remittance Follow-Up Review Log. On the Remittance Follow-Up Review Log, list a W-7/W-7(SP) package with a remittance as "795A/W-7" or "795A/W-7(SP)" . Refer to IRM 21.3.4.19.5, Mailing Form W-7/W-7(SP) Packets.

  8. If a remittance package has not been received on the 5th business day after the end of the first follow-up, check IDRS to validate receipt. Print TXMOD and attach print to confirm receipt. If not on IDRS, check UPS tracking to confirm that the package was delivered. If package was delivered, attach UPS tracking information to the unacknowledged Form 795-A/Form 3210 to confirm that the package was delivered. Do not close any item on the Form 795-A log based on UPS tracking information only.

  9. For a package that is considered to be lost, report the incident within one hour of identifying to:

    • Your Manager

    • Situational Awareness Management Center (SAMC) by completing security incident reporting form at http://awss.web.irs.gov/PhysicalSecurity/IR/Default.shtml or call 1-866-216-4809.

    • TIGTA at 1–800-366-4484

    Exception:

    Refer to IRM 21.3.4.17.7, Mailing Form 2290, for procedures regarding payments received with Form 2290, Heavy Highway Vehicle Use Tax Return.

  10. Once an acknowledgement has been received or the remittances were confirmed via IDRS, Manager or authorized designee can type initials in the last column of the log. For package(s) that are considered to be lost, once it is reported and all reports are completed, Manager or authorized designee must type their initials in the last column of the log. A copy of the SAMC report must be provided to the Area Remittance Analyst for all lost packages.

21.3.4.7.3.3  (10-01-2013)
Acknowledgement of Form 795-A

  1. To ensure security of receipts and returns, the Submission Processing Campus must acknowledge each remittance with a distinctive check mark and return remittance transmittals within five (5) business days. Once the acknowledgement copy is received and placed in the TAC file, the original copy can be replaced by the acknowledgement copy. The acknowledgement copy of Form 795-A and Form 3210 received from the SPC must be date stamped with the date it is received in the TAC.

  2. If a SPC fails to provide the acknowledgement copy within ten (10) business days or all remittances on the transmittal are not distinctively marked received, the manager of the FA group or their designee will follow up with the SPC via email, fax or telephone within five (5) business days after the 10 days has expired and document follow-up actions taken to resolve the missing acknowledgements. The documentation must be recorded on or attached to the group copy of Form 795-A or Form 3210. Also see Exhibit 1.4.11-13, Remittance and Non-Remittance Follow-Up Review Logs.

21.3.4.7.3.4  (11-07-2011)
Supplemental Form 795-A

  1. If submission of returns and remittances is delayed for any reason (this includes discovered remittances), a supplemental Form 795-A should be prepared. Supplemental Form 795-A procedures will also be followed when RS-PCC is down due to systemic reasons and you are unable to get payments timely processed no later than the next business day after the payment is received. In this situation, the supplemental Form 795-A will only include the RS-PCC downtime dates.

    1. Write "Supplemental" in red ink across the top of the form. If an RS-PCC systemic reason, write "Supplemental RS-PCC down (give dates)" in red across the top of the form.

    2. Enter an explanation for the delay on the reverse of the original copy of the supplemental Form 795-A.

      Example:

      Payment was taken at close of business on 10/08/13. Had unexpected sick leave on 10/09/13. Sending payment on 10/10/13. RS-PCC takes 5 minutes to process 1 check.

    3. Ensure the supplemental Form 795-A has the date the transmitted item was received.

    4. Secure the manager’s initials on the Form 795-A.

    5. Enter a brief explanation for the delay on both the remittance processor’s and manager’s copies of Form 795-A.

      Example:

      RS-PCC DOWN 9/8-9/9/2013

  2. This delinquency will be included in the Late Remittances and Trends and Patterns reports.

21.3.4.7.3.5  (01-06-2011)
Addresses for TAC Remittances

  1. Field Assistance employees will send all Form 809 remittances IMF or BMF via Form 795-A to the Submission Processing Campus that issued the Form 809. All IMF and BMF remittances without original returns will be sent to the aligned W&I Submission Processing Campus. BMF original returns with remittances will be sent to the appropriate Submission Processing Campus based on the geographic location of the TAC location. IMF original returns with remittances will be sent to the aligned W&I Submission Processing Campus.

  2. A listing of key remittance processing contacts, and additional data regarding remittance processing is available on the http://win.web.irs.gov/SP/

  3. Submission Processing Field Office Payment Processing Program is found under the http://win.web.irs.gov/SP/Programs_Information/Standard_Proce_Webpages/Field_Office_Pymt_Proc.htm.

21.3.4.7.3.6  (10-01-2012)
Procedures for Handling Field Office Mail Unidentifiable Remittances

  1. Occasionally, taxpayers send tax payments anonymously to IRS field office locations. Unidentifiable field office remittances are remittances that were not solicited by an IRS business area or are not clearly intended for a field office employee.

21.3.4.7.3.6.1  (10-01-2009)
Unidentified Remittance in a TAC

  1. Mail rooms receiving unidentifiable remittances must send the remittances to the aligned Submission Processing Campus for research and processing.

  2. Remittances must be double wrapped and routed using overnight traceable method by the IRS contracted carrier. Send all remittances on the day of receipt or no later than the next business day.

21.3.4.7.3.6.2  (10-01-2013)
Preparing Remittance Packages for Mailing

  1. The mail room employee should attach a completed IRS Form 3210, Document Transmittal in duplicate, indicating the dollar amount of each check. In the remarks section of Form 3210, annotate
    "UNIDENTIFIABLE REMITTANCE(S) RECEIVED mm/dd/yyyy" .

  2. If the remittance received is cash, the mail contractor will coordinate with the local TAC manager for implementation of TAC procedures for converting the cash to a cashier’s check made payable to the United States Treasury before mailing. The local employee credit union will generally perform this service. These mailings must be double-wrapped in opaque paper envelopes or boxes.

  3. Retain Part 4 (Originator's copy) of Form 3210 in a suspense file. Enclose two copies of the completed Form 3210, the remittance(s) and all accompanying attachments in a sealed envelope addressed to the appropriate Submission Processing Campus at the specific address below. Follow established procedures for sending overnight traceable mail. Establish a control to follow up with the destination site. This file should be retained for one year, per IRM 1.15.28, Records Control Schedule for Collection.

  4. The destination Submission Processing Campus will acknowledge receipt of the remittance with a distinctive check mark next to each remittance received as listed on the transmittal, sign and return one copy of the Form 3210 within 5 working days. When acknowledgement copies are received back from the SPC, associate with the suspense copy of Form 3210.

  5. If the acknowledgement copy is not received by the 10th business day after mailing, or if any remittance listed is not checked with a distinctive check mark, personnel at non-contract sites should follow up with the Submission Processing Campus Liaison for the destination site (listed below). Contract employees should follow up with their Contracting Officers Technical Representative (COTR) or designee.

  6. If any remittance is lost, stolen or altered or if personally identifiable information (PII) is lost, immediately inform your manager at non-contract sites. Contract employees should contact their COTR or designee for the Mail Contract. See IRM 21.3.4.7.5.1, Altered and/or Stolen Taxpayer Payments.

21.3.4.7.3.6.3  (10-01-2009)
Mailing Remittance Packages

  1. IRS employees should hand carry the remittance package to the mail room, along with an approved Form 9814, Express Services Routing addressed to the Submission Processing Campus specific address based on state alignment as listed below. Mail room employees will follow normal procedures for using overnight traceable mail.

21.3.4.7.4  (01-06-2011)
Form 5919, Teller's Error Advice

  1. The originators of Form 795-A and Form 809 are personally responsible for accurate preparation and timely submission for processing and review.

  2. Tellers are responsible for reviewing Form 795-A and Form 809 and advising the appropriate group manager of errors. The review ensures that taxpayers' accounts are credited as quickly and accurately as possible.

  3. Form 5919, Teller's Error Advice is issued electronically by the Remittance Processing Unit personnel to report errors on forms regarding the daily receipt of payments from taxpayers. This form is used as a control when notifying a group manager of errors in preparation or untimely submission of Form 795-A and Form 809. The original and one copy of Form 5919 and the erroneous Form 795-A and/or Form 809 are routed to the appropriate group manager.

  4. The group manager must share Form 5919 information with the employee, take corrective action as required and provide a response to the Submission Processing Campus within 15 work days of issuance. There may be instances when this time frame is shorter. See IRM 21.3.4.7.2.2, Completing Form 809 if a critical error is discovered after Part 2 of Form 809 was issued to a taxpayer.

  5. The manager must establish a filing system to maintain copies of all Form 5919s. See IRM 1.4.11, Field Assistance Guide for Managers for 5919 retention period.

21.3.4.7.5  (03-01-2013)
Loss or Shortage of Payments

  1. If an employee has a cash shortage, receives counterfeit funds, or is missing negotiable checks or other instruments, immediately report the loss to a manager. Managers, upon receiving notification of a revenue receipt shortage, must immediately contact their supervisor, TIGTA, Area Remittance Analyst and the Submission Processing Remittance Security Coordinator. The names and telephone numbers of the current Remittance Security Coordinators (RSC) can be found on the http://win.web.irs.gov/SP/ website under "Security" . The Area Remittance Analyst is responsible for contacting the Headquarters Remittance Analysts. Managers will require an initial memorandum from the responsible employee within 24 hours. The purpose of the memorandum is to report the shortages to the Submission Processing Campus Accounting Control function with the daily deposit. Form 2424, Account Adjustment Voucher must also be included if courier payments. The memorandum must include the amount of the loss and identify the type of tax (Tax Class) and injured taxpayer, if known, and where the loss appears to have occurred. See IRM 21.3.4.7.11.6, Loss Or Shortage for Courier Payments. Responsible TAC employee should also complete the SAMC Physical Security Incident Reporting Form and forward to the RSC within 24 hours of the RSC being notified of the potential loss. The RSC will forward incident report to SAMC. The report can be found at: https://www.csirc.web.irs.gov/incident/

  2. See IRM 3.0.167, Losses and Shortages for additional procedures. The employee and a manager must prepare detailed reports that are outlined in IRM 3.0.167.5.2, Receipt Loss Reporting Requirements. The report must contain the office location, functional area, date occurred or discovered, the name(s) and position title(s), amount, kind of tax or fund, circumstances and appropriate documents.

  3. Should a TAC employee locate a previously reported lost remittance after all reporting requirements are met, he/she must contact Remittance Security Coordinator (RSC), the Situational Awareness Management Center (SAMC), and Treasury Inspector General for Tax Administration (TIGTA) by email to advise that the remittance was located and whether the money has posted to the taxpayer’s account. The case would be considered closed at this point.

  4. Pursuant to 26 USCS 7804(c), employees are responsible to protect and safeguard monies that they have collected. In the event that an employee loses or fails to account for and pay over the money collected, an assessment for the loss may be made against the responsible employee and may be collected from the employee as if it were a tax. This is in addition to any disciplinary action taken against the employee.

    Note:

    Information on overages can be found in IRM 3.0.167.5.2(4), Receipt Loss Reporting Requirements.

21.3.4.7.5.1  (10-01-2013)
Altered and/or Stolen Taxpayer Payments

  1. Follow these procedures if a taxpayer provides evidence that a remittance that was sent or given to the IRS has been stolen and/or altered.

    • Endorsed or made payable to someone else (other than U.S. Treasury or IRS)

    • Changes made to the money amount

    Stolen remittances

    • May or may not be cashed

    • May have been stolen to steal the taxpayer’s identity

  2. Report any potential theft/embezzlement to http://www.treas.gov/tigta at 1–800–366–4484, and the local Remittance Security Coordinator found on the http://win.web.irs.gov/SP/ under "Security" . These procedures include requesting the following information from the taxpayer:

    • Photocopy of both sides of the payment instrument (e.g., cancelled check, money order).

    • Telephone number of taxpayers home and business.

    • If the taxpayer cannot provide a copy of the check or money order, request a copy of the taxpayer's receipt, plus a statement that it was sent payable to United States Treasury or the Internal Revenue Service (IRS).

  3. Notify TIGTA using Form e-4442 and route the entire case using Form 3210 to the TIGTA Office of Investigations within the campus that would have processed the payment. Send a complete copy of the case to the Remittance Security Coordinator of the campus having jurisdiction for the account.

  4. Also send a copy of the Form e-4442 to the Area Remittance Analyst in your area. The Area Remittance Analyst should forward a copy to the Headquarters Remittance Analyst.

  5. It is imperative that potential theft/embezzlement(s) involving Lockbox Banks, Submission Processing Campus and Field Offices are reported immediately to the Remittance Security Coordinator (RSC) in order for the RSC to ensure that taxpayers are protected from adverse action while the case is investigated.

21.3.4.7.6  (10-01-2013)
Discovered Remittances

  1. A discovered remittance (cash, checks, money orders) involves remittances found in a file, under a cabinet, or any other unusual location. A discovered remittance is not handled per normal processing.

  2. The employee will immediately notify the Group Manager or designee:

    • Follow standard procedures in IRM 21.3.4.7.1.4.1, Procedures for Processing Payments Using RS-PCC to determine if check can be processed due to date of check versus the date of discovery.

      Note:

      If non-cash remittance (check/money order) is more than 30 days old, it may be stale or the taxpayer may not be aware that it did not post to the account. In those situations, contact the taxpayer to notify that the payment was misplaced and that the check will now be negotiated. If the check specifically lists a void after date, ask the taxpayer to submit a new check.

  3. Batch and scan check in separate batch, if cash is discovered, it must be converted to a money order or cashier check by the discovering employee or a designated management official.

  4. If cash is discovered, it must be converted to a money order or cashier check at a co-located bank or post office by the discovering employee or a designated management official. After converting the cash, complete a separate Form 795-A and indicate "Unidentified Cash" in lieu of name control. Submit money order and Form 795-A to designated SPC. Once the package is received, the SPC employee will forward the funds to the unidentified account. In addition, follow Supplemental Form 795 procedures which will provide a detailed report of the cash found.

    Note:

    Form 809 is not to be completed.

  5. If cash is discovered at a courier site, complete only the credit side of Form 2424. Include cash in OTCnet deposit for courier and label Form 795-A "Unidentified Cash" in lieu of name control. Form 2424 will be used to balance the overage from the deposit ticket. Supplemental Form 795 procedures should also be followed.

  6. If cash is discovered at a location that does not accept cash, contact the area remittance analyst for local procedures.

  7. Keep any supporting documentation including the Supplemental Form 795-A with the remittance.

    Note:

    This payment is still subject to review and reconciliation.

  8. If the remittance cannot be scanned and should be transshipped, prepare as a supplemental Form 795-A if the received date can be determined. If the received date cannot be determined then use the date the remittance is dated and transmit as a supplemental Form 795-A. See IRM 21.3.4.7.3.4, Supplemental Form 795-A.

21.3.4.7.6.1  (10-01-2013)
Unidentified Remittances

  1. Any remittance lost, stolen, or altered must be immediately reported to your manager, the Office of the Treasury Inspector General for Tax Administration (TIGTA), at 1-800-366-4484, and the designated local Remittance Security Coordinator are listed on the . Remittance Security Coordinators are listed on the http://win.web.irs.gov/SP/Security_Info_&_Internal_Control/Remittance_Security_Coordinators.htm Submission Processing website.

  2. Loss of personally identifiable information (PII), normally found on checks, must also be reported to the Situational Awareness Management Center (SAMC) at 1-866-216-4809. Refer to IRM 3.0.167, Losses and Shortages for additional reporting requirements for managers.

    State Alignment for Unidentifiable Field Office Remittances
    If the Field Office is Located in this State Then send the unidentifiable remittance package to
    Alabama Austin
    Alaska Fresno
    Arizona Austin
    Arkansas Austin
    California Fresno
    Colorado Austin
    Connecticut Fresno
    Delaware Kansas City
    District of Columbia Kansas City
    Florida Austin
    Georgia Austin
    Hawaii Fresno
    Idaho Austin
    Illinois Kansas City
    Indiana Kansas City
    International Austin
    Iowa Austin
    Kansas Austin
    Kentucky Austin
    Louisiana Austin
    Maine Fresno
    Maryland Fresno
    Massachusetts Fresno
    Michigan Kansas City
    Minnesota Austin
    Mississippi Austin
    Missouri Austin
    Montana Austin
    Nebraska Austin
    Nevada Fresno
    New Hampshire Fresno
    New Jersey Fresno
    New Mexico Austin
    New York Fresno
    North Carolina Kansas City
    North Dakota Austin
    Ohio Kansas City
    Oklahoma Austin
    Oregon Fresno
    Pennsylvania Fresno
    Puerto Rico Austin
    Rhode Island Fresno
    South Carolina Kansas City
    South Dakota Austin
    Tennessee Austin
    Texas Austin
    Utah Austin
    Vermont Fresno
    Virginia Fresno
    Washington Fresno
    West Virginia Kansas City
    Wisconsin Kansas City
    Wyoming Austin

21.3.4.7.6.2  (10-01-2013)
Unidentifiable Field Office Remittance Processing at Campuses

  1. Unidentifiable field office remittances received at campuses will be researched to determine the taxpayer identification number and correct application of the payment, in the same manner as if mailed directly from the taxpayer.

  2. Form 5919, Teller’s Error Advice notices will not be issued. These payments will be processed under the campus "misdirected" RPSID range.

  3. See http://win.web.irs.gov/SP/Programs_Information/Standard_Proce_Webpages/Field_Office_Pymt_Doc/Proce_Handling_Unidentifiable_Field_Off_Mail%20Remitt_01-01-2013.pdf .

21.3.4.7.7  (10-01-2013)
Offer in Compromise

  1. All original Form 656, Offer in Compromise (OIC) packages received should be date stamped and forwarded to the appropriate Submission Processing Campus via Form 3210, Document Transmittal. OIC application fees and offer amounts will be processed by the Campus OIC unit, not in TACs with RS-PCC. OIC packages without payments should be mailed to the address listed in the Form 656. If a taxpayer submits a Form 656, Offer in Compromise (OIC), do not accept cash or issue Form 809. If a check is received with the OIC package, do not complete Form 3244, or any other posting documents.

  2. Cash cannot be accepted as payment for the Application Fee or offer amount. OIC application fees or offer amounts submitted with an OIC are not remittances, they are deposits.

  3. Non-cash payments can be accepted. If the taxpayer requests acknowledgement of the payment, employees may use a copy of the payment stamped with a Proof of Delivery stamp.

    • Do not complete Form 3244 or any other posting documents. OIC application fees and offer amounts will be processed by the OIC unit.

    • Prepare Form 3210 including taxpayer’s name, TIN, amount of payment and tracking information.

  4. OIC packages with payments must be sent using overnight traceable mail to either the Brookhaven or Memphis IRS Centers based on the state of residency. Addresses are located in IRM 21.1.7.10.3(1), Processing Centralized Offer in Compromise(COIC) Payments.

  5. If a subsequent payment is received without a Form 656, complete Form 3244 to process the subsequent payment on RS-PCC and take the following actions:

    • If a written designation was noted on the payment, apply the payment(s) directly to the tax liability as designated

    • If no written payment specification was noted, apply the payment(s) directly to a tax liability to the best interest of the Government.

    • Use designated payment code (DPC) "02" when posting subsequent periodic offer payments specified to the trust fund portion when the offer was submitted by a corporate taxpayer. In all other situations, use DPC "09" .

  6. If FA employees are asked to complete a Form 656 for a taxpayer, that employee should provide the taxpayer with a Form 656-B, Offer In Compromise Booklet and assist with the completion of Form 656 only. Provide the taxpayer with an explanation of what is needed to document entries on the Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals and advise them to send the completed package to the address listed in the Form 656-B or bring the package back into the TAC.

21.3.4.7.8  (01-20-2010)
Restitution Payments

  1. IRS has a specific office to collect and process all criminal restitution payments in which the IRS is the victim of a crime. If criminal restitution payments are misrouted to an IRS office or campus, use Form 3210 to list the payment and transship via overnight traceable mail method to the Service Center Accounting Operations unit address below:
    Internal Revenue Service
    IRS – RACS
    Attn: Mail Stop 6261, Restitution
    333 W Pershing Ave
    Kansas City, MO 64108

21.3.4.7.9  (10-01-2013)
Indemnity Agreements

  1. The Government Losses in Shipment Act (GLISA), 40 U.S.C. 17301-17309, authorizes the issuance of indemnity agreements by the Bureau of Public Debt (BPD) to replace negotiable securities or instruments, such as cashier's checks, money orders, Treasury Bonds, etc. if the taxpayer has actually paid the money. Most situations occur in TACs when the taxpayer presents payment for tax and it is lost by an IRS employee or by UPS in route to the Submission Processing Campus. TAC employees are responsible for notifying the taxpayer of the loss and providing assistance in recovering the payment. If form of payment was made by cashier's checks, money orders, Treasury Bonds, etc., and indemnity agreement may need to be signed to assist the taxpayer in recovering the lost payment. In addition, follow procedures in IRM 21.3.4.7.5, Loss or Shortage of Payment. Replacement for the loss should be obtained without an indemnity agreement if possible. Many taxpayers use postal money orders that can be traced and a replacement can be obtained by completing P.S. 6401. A replacement is issued within three weeks without an indemnity agreement. If form of payment was by personal check which has not been cashed, advise taxpayer to stop payment on check and reissue new payment. Indemnity agreements are not provided for personal checks.

  2. Commercial banks are requesting signatures on indemnity for cashier's checks. These requests are sent for replacement cashier's checks that were not received by IRS or lost by IRS and have not been submitted for payment to the issuing institution. The bank will not issue a replacement check until an indemnity agreement is issued by BPD. Refer to IRM 21.5.7.4.7.7, Cashier's Check for further guidance.

  3. TACs that receive indemnity agreement requests from taxpayers should forward the request to the Area Director, FA, for approval. The request should include the following information:

    • Taxpayer name and TIN

    • Date the instrument was issued

    • Amount of the instrument

    • The financial institution name and address

    • Address where to mail the replacement check (usually the lockbox of the center that processes your payments) See IRM 21.3.4.7.3.5, Addresses for TAC Remittances.

    • Documents provided by the taxpayer or third party

    • The efforts to obtain a replacement

    • Written request for an indemnity agreement from the financial institution

    • A copy of the negotiable security or instrument

    Example:

    MEMORANDUM FOR CHIEF, ACCOUNTING AND TAX PAYMENT BRANCH

    FROM: (Director’s Name)
    Field Assistance Area Director, Area ___(Area #)
    SUBJECT: Indemnity Agreement Relating to_____________ (Taxpayer's name, TIN)

    Pursuant to IRM Section 3.0.167.12, we request that an Agreement of Indemnity be issued based on the enclosed request from_____________________ (name of bank).

    The taxpayer is:
    (Taxpayer name and TIN)
    (Taxpayer address)
    (Taxpayer city, state and zip code)

    A Treasurer’s check was issued by the (name of bank), (check #) payable to Internal Revenue Service, dated (check date), in the amount of $ (amount of check). The bank's main office is located at (main office address). This check has not been cashed.

    (Name of bank) should be instructed to send the replacement check to:

    Internal Revenue Service
    Attn: ( )
    (Address where payment should be forwarded)

    If you have any questions regarding this matter, please call the Technical Advisor or Area Analyst at ____________________________________________(contact info).

  4. Inform the taxpayer that it will take 60 to 90 days to process an indemnity agreement. Under no circumstances will it be reissued payable to the taxpayer.

  5. Once a formal request for an indemnity is received from the bank the request should be submitted to the Losses and Shortages Analyst at:

    Internal Revenue Service
    Losses & Shortages Analyst
    Attn: Susan N. Hankerson
    2970 Market St 3B.G04.144
    Philadelphia, PA 19104

  6. If the taxpayer incurs a bank charge in obtaining replacement funds, refer to IRM 21.5.3.4.11, Reimbursement of Bank Charges – Form 8546 for instructions on how the taxpayer can file for reimbursement. See IRM 1.2.14.1.11, Policy Statement 5-39 for guidance on taxpayer claims for reimbursement of bank charges due to loss or misplacement of taxpayer checks.

  7. In rare cases where the TP repaid the funds/payment and the financial institution will not issue a replacement check or money order unless they have an indemnity agreement, an affidavit of non-receipt may be more appropriate. Refer to IRM 21.5.7.4.7.7, Cashier's Check or IRM 21.5.7.4.7.8, Money Orders for further guidance.

21.3.4.7.10  (10-01-2011)
SB/SE Payments

  1. The following procedures will be followed for accepting payments for SB/SE:

    1. The FA employee will give the SB/SE phone information to the taxpayer to contact the SB/SE employee or representative to come to the TAC lobby to pick up the payment.

    2. If SB/SE employee/representative cannot be located:
      Process the payment using FA procedures, provide the SB/SE employee notification of the payment via email including the amount, date, the transaction code used to post it and the period it was applied to. Send the email secured and request a read receipt. Mail the SB/SE employee a copy of the posting voucher and check. If your office has a scanner, you can scan these items and include on your email. Do not send the taxpayer away without accepting the payment.


More Internal Revenue Manual