21.3.4  Field Assistance (Cont. 2)

21.3.4.7 
Receipt of Payments

21.3.4.7.9  (10-01-2013)
Indemnity Agreements

  1. The Government Losses in Shipment Act (GLISA), 40 USC 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 FA Area Director 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 21.3.4.7.3.4, 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 and 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  (10-01-2013)
Accepting SB/SE Payments

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

  2. If the SB/SE employee/representative cannot be located:

    1. Process the payment using FA procedures.

    2. Provide the SB/SE employee notification of the payment via email and include the amount of payment, date, transaction code used to post it, and the tax period it was applied to.

    3. Send via encrypted email and request a read receipt.

    4. 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 in your email.

      Note:

      Do not send the taxpayer away without accepting the payment.

21.3.4.7.11  (06-23-2014)
Accepting Cash Payments in TACs with Courier Services or Over the Counter Depositing

  1. General Information - This is a process whereby TACs will accept cash from taxpayers and a courier picks-up and deposits the funds directly into an IRS account at a local Treasury Government Authorized Bank. Deposits will be tracked using the Over The Counter Channel Application (OTCnet) and taxpayers receive credit for the payment through IDRS payment command code input. The OTCnet system will automate the over the counter (OTC) deposit reporting process and capture detailed accounting information at the point of deposit. Cash will be deposited in the Federal Reserve Bank within the 24 hour IRM requirement, eliminating numerous teller errors and allowing quicker application to the taxpayers account. Utilizing a courier service facilitates a safer work environment for employees.

  2. A Courier TAC is a TAC that does not have a smart safe and is not co-located with a financial institution or other cash conversion facility. An Over the Counter Depositing TAC is a TAC that is co-located with a Treasury Government Authorized (TGA) Bank.

  3. Follow procedures for accepting cash payment as directed in IRM 21.3.4.7.2.1, Procedures for Accepting Cash Payments.

  4. Complete Form 809, Receipt for Payment of Taxes as directed in IRM 21.3.4.7.2.2, Completing Form 809.

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

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

  7. Record payment on Form 795-A, Remittance and Return Report as directed, see IRM 21.3.4.7.3, Form 795-A, Remittance and Return Report.

  8. If cash is received with a newly assigned EIN number, the 809 receipt book holder must complete Form 2424, Account Adjustment Voucher. Notate "NEW EIN" in the comments section of Form 2424. The completed Form 2424 is to be kept with the package for IDRS and OTCnet input.

    Note:

    Cash payment cannot be accepted without an EIN number. Refer to IRM 21.3.4.14, Application for an Employer Identification Number (EIN) and IRM 21.7.13.3.5.1, EIN Toll-Free Telephone Service for alternative methods to obtain an EIN number. Also, cash payment cannot be accepted if the primary taxpayer on the tax return associated with the ITIN (Form W-7/Form W-7SP) package does not have a valid TIN (SSN or ITIN).

  9. If an original Tax Return is received with a cash payment, date stamp the Tax Return with an official "Received with Remittance" stamp. Separate the payment from the Tax Return. On a separate Form 3210 write "Payment Processed at TAC" at the top of the Form 3210 designated for returns with 809 receipts and attached tax return for transshipping. This includes all Form 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. You may place returns with cash payment processed at the TAC, RS-PCC and non-remittance returns in the same transshipping envelope.

  10. After the taxpayer has left, the 809 book holder employee would will make photocopies of Form 809 receipt, part 3 including VOIDED 809 receipts Part 3 with copy of the reversed side of Part 1 including a brief explanation per IRM and Form 809 receipt issued with a non-cash payment. Refer to IRM 21.3.4.7.2.2(4), Completing Form 809.

    Note:

    These procedures only apply to TACs that have Courier Services or Over the Counter Depositing. See IRM 21.3.4.7.12 for procedures on Accepting Cash Payment in TACs with Smart Safe Service.

21.3.4.7.11.1  (06-23-2014)
Creating the Trace ID Number

  1. After the taxpayer has left, the 809 book holder employee should either stamp or manually write the fourteen (14) digit Trace ID number on parts 1, 3 and 4 of the Form 809 in the box marked Deposit Trace ID.

    The fourteen digit Trace ID Number is made up as follows:
    Numbers 1-2 SP Campus (Fresno, Kansas City or Austin)
    Numbers 3-4 Always 55 - Field Assistance
    Numbers 5-11 OTCnet Deposit ticket date in YYYYDDD format for Julian date, see IRM 3.11.10-4, Julian Date Calendar, Perpetual and Leap Year.
    Numbers 12-14 Specific TAC ID number
  2. When IDRS input is completed, the final six numbers (14-20) of the Trace ID number will be identified and placed on the photocopies of Form 809 receipt by the IDRS input person.

  3. The 809 book holder employee must write the final six numbers (14-20) of the Trace ID on Part 1, 3 and 4 of the original Form 809 receipt in the box marked Deposit Trace ID.

21.3.4.7.11.2  (06-23-2014)
Preparing Form 2679, Teller's Daily Balance and Reconciliation

  1. The following instructions must be used when completing Form 2679, Teller's Daily Balance and Reconciliation: Form 2679 is required for TACs with more than one 809 book holder taking cash on the same day or only if cash collected is provided to a reviewer designated by the manager.

    • Prepare Form 2679 in triplicate for each cash deposit

    • Box 1 (Office Location): Name of TAC

    • Box 2 (Teller): Enter your name

    • Box 3 (Date): Enter date of 809 receipt, cash received

    • Box 4 (Cash Collections): List the total cash receipts under the correct Denomination, then enter the total coins and total currency for each column

    • Box 5 (Total coins and currency): Enter grand total from Box 4

    • Box 6 through Box 11: Leave Blank

    • Box 12 (Total for Deposit): Enter the amount from Box 5

    • Box 13 (Signature of Balancer): Must be signed by the Reviewer

    • Box 14 (Signature of Teller): Must be signed by the 809 employee

    • Box 15 through 22 of page 2: Does not need to be completed

    Note:

    The original copy of Form 2679 must remain with the retention file, duplicate copy to the 809 book holder employee (Teller) and triplicate copy to the Reviewer (Balancer)

    .

21.3.4.7.11.3  (06-23-2014)
Preparing Form 10160, Receipt for Transport of IRS Deposit

  1. The following instructions must be used when completing Form 10160, Receipt for Transport of IRS Deposit.

  2. Form 10160 must be attached to the OUTSIDE of the deposit bag.

  3. The 809 book holder employees (or designee) will prepare and sign Form 10160, Receipt for Transport of IRS Deposit. Form 10160 must be completed for each courier pickup associated with Courier Service, additionally ensure the following information is contained on each Form 10160:

    1. The name and signature of the designated IRS Field Assistance representative or designee who released the deposit to the courier service employee.

    2. The time the deposit was released to the courier service employee.

    3. The date the deposit was released to the courier service employee.

    4. The number of Disposable Tamper Evident Bank Deposit Bags released to the courier service employee. This number should be entered in "No. of Boxes" .

    5. In the "Description" column the employee should write the serial number of the disposable deposit bag.

    6. The "Remarks" column should include the dollar amount of the deposit.

    7. Tear the serial number from the top of the disposable bag and staple to the copy of the Form 10160 for the retention file.

    8. The name and signature of the courier service employee who received the deposit. Also see IRM 3.8.45.1.9.1, Courier Service Requirements and Responsibilities.

    9. Attach the Disposable Tamper Evident Bag Receipt to the bottom of the file copy of the Form 10160.

    10. The TAC must retain one carbon copy of Form 10160 with the courier service employees signature, date, and time they took possession of the deposit.

    11. The courier must return, by the next business day, the original completed Form 10160 with bank representative's signature, date, and time the deposit was received by the depository. See IRM 3.8.45.1.9.2, Receiving Bank employee Requirements and Responsibilities.

    12. It is critical to reconcile each day's Form 10160 to ensure you are receiving dedicated service (e.g., the time between your release to the courier and the release to the bank is not in excess). If discrepancies are found, immediately notify the designated Submission Processing Campus Operations Chief with responsibility for deposits.

    13. If Form 10160 is not returned from the bank as required immediately notify the courier service’s help desk.

      Note:

      Do not attempt to resolve courier service issues (CSI), including those relative to the Form 10160, with the courier. Use the courier service's help desk to report CSIs; for Loomis Customer Support Team the number is 1-877-877-0560. Be sure to get the name of the representative, his / her location, ticket number and the estimated time frame to resolve the issue. We also recommend that each GM get to know their Local Loomis Branch Manager’s name and phone number so that when CSIs occur they can be raised directly to them. If Loomis fails to correct the issue in time frame given, the issue should be elevated to the Area Remittance Analyst for handling. The area will refer to the HQ Analyst for support as needed, providing the help desk ticket number, or the name, phone number and response of the branch manager contacted.

  4. When Form 10160 is not returned and you have taken the appropriate actions, (called help desk, recorded ticket number, and noted the response time frame), there is no further action for you to take with Loomis. At this point you take action to ensure that the deposit(s) was made:

    1. Check OTCnet (after 2 business days) to determine if the deposit was confirmed. If deposit was confirmed, your Form 10160 issue for that particular day is closed. Document issue log with details close issue. If the deposit has not posted, contact the HQ Analyst immediately with the facts and the results of your above findings.

    2. Date stamp the reverse side of each Form 10160 with the date the form was received from the bank.

    3. Must retain for 3 years from date of deposit of Form 10160.

21.3.4.7.11.4  (06-23-2014)
Procedures for Processing Cash in TACs with Courier Service

  1. The 809 book holder employee or designee must complete:

    1. Bank Deposit Slip.

    2. Immediately place the Bank Deposit slip and cash in confidential envelope.

    3. Place confidential envelope in a Disposable Tamper Evident Bank Deposit Bag.

    4. Place Disposable Tamper Evident Bank Deposit Bag with cash in locking container in the safe.

    5. Form 10160, Receipt for Transport of IRS Deposit for preparation refer to IRM 21.3.4.7.11.3, Preparing Form 10160, Receipt for Transport of IRS Deposit.

      Note:

      If the Bank Deposit slip is not completed and included in the Disposable Tamper Evident Bank Deposit Bag for the courier, this could cause a delay with the bank confirming the deposit on OTCnet.

    6. The 809 book holder employee will provide package for IDRS input.

    7. 3 copies of Form 795-A

    8. Photocopies of Part 3 of Form 809

    9. When applicable, photocopies of VOID receipt Part 3 with copy of the reversed side of Part 1 including a brief explanation per IRM 21.3.4.7.2.2(4), Completing Form 809.

    10. When applicable, complete Form 2424, Account Adjustment Voucher, if cash is accepted with a newly assigned EIN number with a manager’s signature.

    11. Original Form 809 Receipts and cash are kept in the possession of the 809 book holder unless there is a reviewer.

    12. If cash collected is provided to a reviewer, Form 2679 is required. Refer to IRM 21.3.4.7.11.2, Preparing Form 2679, Teller’s Daily Balance and Reconciliation.

      Note:

      Form 795-A and Form 809 can be faxed to another employee in a remote location for input of IDRS and OTCnet, if necessary. Since Personally Identifiable Information (PII) is on the 809 receipt, the employee must ensure that safeguards for faxing sensitive information contained in IRM 11.3.1.11, Facsimile Transmission of Tax Information are being followed.

  2. Employee completing the IDRS and OTCnet input or designee must:

    1. Review information on Form(s) 795-A with photocopies of Form 809 Receipt for accuracy, SSN, name control, dollar amount etc.

    2. Initial all 3 copies of Form(s) 795-A.

  3. Employee completing the IDRS and OTCnet input must:

    1. Complete IDRS input, refer to IRM 21.3.4.7.14, IDRS Input Procedures For Courier Cash Payments.Print "PAYMENT" screen from IDRS responses from CC PYBAL and print "TAX CLASS" screen from IDRS response from CC TXCTL to confirm payment(s) were processed via IDRS.

      Example:

      CC PYBAL (Seehttp://win.web.irs.gov/field/fadocs/IRM_Exhibit_Payments.pdf) and CC TXCTL (See http://win.web.irs.gov/field/fadocs/IRM_Exhibit_Tax_Class_Totals.pdf

    2. When applicable, complete Form 2424, Account Adjustment Voucher to confirm payment(s) not processed on IDRS, refer to IRM 21.3.4.7.12.5, Loss or Shortage in TACs with Smart Safe Service or IRM 21.3.4.7.11.6, Loss or Shortage in TACs with Courier Service or Over the Counter Depositing.

    3. Once IDRS input is completed, the employee will write the remaining last six (6) digits of the Trace ID number on each photocopy of Form 809 Receipt.

  4. OTCnet input, employee completing the IDRS input will also complete the OTCnet input. OTCnet input must include tax class and dollar amount information from PAYMENT print from IDRS CC PYBAL print and when applicable information from Form 2424.

    1. If OTCnet is down, and deposit ticket cannot be completed via OTCnet, follow IRM 21.3.4.7.15.3, OTCnet Contingency Plan.

    2. Print "Awaiting for Approval" OTCnet screen.

  5. Once the employee has completed the IDRS and OTCnet input, she or he will provide package to the 809 book holder employee.

  6. The 809 book holder employee will place the remaining six (6) digits of the Trace ID number on Original Parts 1, 3 and 4 of the Form 809 and associate original Parts 1 and 3 of the Form 809 receipt with the package.

  7. When applicable, associate Original VOID Part 1, 2 and 3 of the Form 809 receipt with the package. For more information refer to IRM 21.3.4.7.2.2(4), Completing Form 809.

  8. OTCnet Approver must validate OTCnet Deposit Ticket. The OTCnet Deposit Ticket dollar amount and tax class must match with IDRS print PAYMENT from CC PYBAL response print and Form 2424, if applicable. Print 2 copies of the approved OTCnet Deposit Slip.

  9. OTCnet Approver (or designee) will verify outstanding OTCnet Deposit Tickets are confirmed. If an OTCnet Deposit Ticket is not confirmed within 2 business days from the input date, contact manager for resolution.

21.3.4.7.11.5  (06-23-2014)
Courier Service Issue Log and Performance Matrix

  1. The Courier Service Issue Log is located on the U-Drive and must be updated daily (see http://win.web.irs.gov/field/fadocs/IRM_Exhibit_Courier_Issue_Log.xls). The following information must be recorded on the log:

    1. Location – City and State

    2. Area – Provide FA Area

    3. Territory – Provide FA Territory

    4. Date - Current date

    5. Courier arrived within window 9:30 a.m. - 4:30 p.m. or ?
      (Yes/No response required). If "No" , call help desk; document action taken.

      Note:

      If you cannot validate the courier's ID (match the courier to the color photo ID provided by LOOMIS) do not release receipts. Call help desk and include on issue log.

    6. Courier Validated? (Yes/No response required). If "No" , call help desk; document action taken.

    7. Prior Day's Form 10160 Returned? (Yes/No response required). If "No" , call help desk; document action taken.

    8. Confirmed Deposit Date - Date deposit confirmed in OTCnet. The IRM requires this to be checked 2 days after deposit was input.

    9. Amount of Deposit - Dollar amount of deposit; show $0.00 for no receipts.

    10. Courier Time in TAC (In minutes) - Total time Courier spends in TAC.

      Note:

      We are charged $4 for each minute over 5 minutes that the courier is in the TAC. Please be mindful of the time.

    11. Overtime Cost (For HQ Use Only) - HQ Analyst will compute @ $4 per minute for each minute over the premise time (5 minutes).

    12. Purchased Deposit Bags? (Yes/No response required).

    13. Quantity Purchased - Number of bags purchased.

    14. Cost of bags (For HQ Use Only) - HQ Analyst will compute @ $20 per 100 bags.

    15. Issue(s) - Provide a brief explanation of the incidents or issues (i.e., not in uniform, no ID badge with the company logo, only one courier employee, courier failed to arrive, courier arrived late, 10160 not returned, etc.)

    16. Location - TAC address

    17. Date Issue Closed

    18. Resolution - a brief note indicating the action taken by the TAC (i.e., deposit not released, contingency plan implemented, contacted courier company officials, deposited next day, contacted HQ, etc.)

21.3.4.7.11.6  (06-23-2014)
Loss or Shortage in TACs with Courier Service or Over the Counter Depositing

  1. The TAC manager with Courier Service and Over the Counter Depositing are required to ensure all monies collected are balanced daily.

    Note:

    The TAC is in balance if exact dollar totals of all cash payments received and credited on IDRS (including amount of Form 2424 when the payment could not be processed using IDRS for that day) equal the exact dollar total of the actual deposit on OTCnet for release. Out of balance means there is either an overage or a shortage. If the dollar total credited to taxpayers is less than the actual money deposit, the TAC has an overage.

  2. All out of balance conditions must be identified and explained by the TAC manager and employee on Form 2424. Include the statement of explanation with the Accounting package to the Submission Processing Campus. Detailed statement is outlined in IRM 3.0.167.5.2, Receipt Loss Reporting Requirements.

  3. If there is a cash shortage or overage, completion of Form 2424, Account Adjustment Voucher signed by the manager is required with the accounting package. In addition, advise Campus Accounting to either debit or credit the account on IDRS.

  4. Managers, upon receiving notification of a cash revenue receipt shortage or loss must immediately follow procedures as directed in IRM 21.3.4.7.5, Loss or Shortage of Payments.

  5. Managers will require an initial memorandum from the responsible employee within 24 hours.

    Example:

    A TAC issued Form 809 official receipt to a taxpayer for $200 cash. The taxpayer has Part 2 of Form 809. At the end of the day, the employee is short by $40. Only $160 cash is sent to the bank. The deposit preparer counts and confirms there is only $160 and prepares the deposit for the exact amount of cash. There is a cash shortage of $40. Form 809 Part 1 goes to the IDRS inputter to credit the taxpayer $200, which matches the Form 809 receipt. OTCnet deposit is prepared for $160 to reflect the exact amount of cash that is going to the bank. Form 2424 is signed by the manager, and provided with the Accounting Package, along with an explanation. Call the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 1-800-366-4484 and report the potential loss/ theft/embezzlement to TIGTA. All other IRM 3.0.167, Losses and Shortages reporting requirements must be adhered to surrounding the cash shortage.

  6. If contacted by Campus Accounting that an out of balance condition exists, and was overlooked, a completed Form 2424 is required within 24 hours. Email the digitally signed Form 2424 to the Campus Accounting contact.

21.3.4.7.12  (06-23-2014)
Accepting Cash Payments in TACs with Smart Safe Service

  1. General Information - This is a process whereby TACs will accept cash from taxpayers and funds are deposited into the Smart Safe. Twice a week (Tuesday and Friday) the courier picks-up and deposits the currency into a local Treasury Government Authorized Bank. Deposits will be tracked using the Over the Counter Channel Application (OTCnet). Taxpayers receive credit for the payment through IDRS payment command code input. The OTCnet system will automate the over the counter (OTC) deposit reporting process and capture detailed accounting information at the point of deposit. Cash will be deposited in the Federal Reserve Bank within the 24 hour IRM requirement, eliminating numerous teller errors and allowing quicker application to the taxpayers account. Utilizing a courier service facilitates a safer work environment for employees.

  2. A Smart Safe Service TAC is a TAC that deposits cash into a Smart Safe.

  3. Follow procedures for accepting cash payment as directed in IRM 21.3.4.7.2.1, Procedures for Accepting Cash Payments.

  4. Ensure the taxpayer has the exact amount of change for the payment (do not make change).

  5. Complete Form 809, Receipt for Payment of Taxes as directed in IRM 21.3.4.7.2.2, Completing Form 809.

  6. Deposit the cash payment into the Smart Safe. Once the Smart Safe accepts the bill(s) and/or coins the Smart Safe will provide a "Cashier Drop Receipt" . The dollar amount on the Cashier Drop Receipt must match the dollar amount on the Form 809 Receipt.

  7. If a bill is not accepted by the Smart Safe, refer to IRM 21.3.4.7.12.3, Smart Safe Service, Manual Drop.

  8. Once the money is accepted by the Smart Safe, give Part 2 of Form 809 to the taxpayer. If an unauthorized third party makes the payment and the Form 809 discloses new information to the third party, then mail Part 2 of the Form 809 to the taxpayer's address of record.

  9. Record cash payment on Form 795-A, Remittance and Return Report as directed in IRM 21.3.4.7.3, Form 795-A, Remittance and Return Report.

  10. If cash is received with a newly assigned EIN number, the 809 receipt book holder must complete Form 2424, Account Adjustment Voucher. Notate "NEW EIN" in the comments section of Form 2424. The completed Form 2424 is to be kept with the package for IDRS and OTCnet input.

    Note:

    Cash payment cannot be accepted without an EIN number. Refer to IRM 21.3.4.14, Applying for an Employer Identification Number (EIN) and IRM 21.7.13.3.5.1, EIN Toll-Free Telephone Service for alternative methods to obtain an EIN number. Also, cash payment cannot be accepted if the primary taxpayer on the tax return associated with the ITIN (Form W-7/Form W-7SP) package does not have a valid TIN (SSN or ITIN).

  11. If an original tax return is received with the cash payment, date stamp the tax return with an official "Received with Remittance" date stamp. Separate the payment from the tax return. On a separate Form 3210 write "Payments Processed at TAC" at the top of the Form 3210 designated for returns with 809 receipts and attach tax return for transshipping. This includes Form 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. You may place returns with cash payments processed at the TAC, RS-PCC and non-remittance returns in the same transshipping envelope.

  12. After the taxpayer has left, the 809 book holder employee will make photocopies of the Form 809 receipt, part 3, including VOID 809 receipts Part 3, with a copy of the reversed side of Part 1 including a brief explanation. See IRM 21.3.4.7.2.2(4), Completing Form 809.

    Note:

    These procedures only apply to TACs that have Smart Safe Services. Refer to IRM 21.3.4.7.11, Accepting Cash Payment in TACs with Courier Services or Over the Counter Depositing for Courier Service and for Over the Counter Depositing procedures

    .

21.3.4.7.12.1  (06-23-2014)
Creating the Trace ID Number

  1. After the taxpayer has left, the 809 book holder employee should either stamp or manually write the fourteen (14) digit Trace ID number on parts 1, 3 and 4 of the Form 809 in the box marked Deposit Trace ID.

    The fourteen digit Trace ID Number is made up as follows:
    Numbers 1-2 SP Campus (Fresno, Kansas City or Austin)
    Numbers 3-4 Always 55 - Field Assistance
    Numbers 5-11 Deposit date in YYYYDDD format for Julian date, see IRM 3.11.10-4, Julian Date Calendar, Perpetual and Leap Year.
    Numbers 12-14 Specific TAC ID number
  2. When IDRS input is completed, the final six numbers (14-20) will be identified and placed on the photocopies of Form 809 receipts by the IDRS input person.

  3. The 809 book holder employee must write the final six numbers (14-20) of the Trace ID on Part 1, 3 and 4 of the original Form 809 receipt in the box marked Deposit Trace ID.

21.3.4.7.12.2  (06-23-2014)
Procedures for Processing Cash in TACs with Smart Safe Service

  1. The 809 book holder employee will provide package for IDRS input.

    1. Three copies of Form 795-A.

    2. Photocopies of Part 3 of Form 809 with the Smart Safe "Cashier Drop Receipt" .

    3. When applicable, photocopies of VOID receipt Part 3 with copy of the reverse side of Part 1, including a brief explanation per IRM 21.3.4.7.2.2(4), Completing Form 809.

    4. When applicable, complete Form 2424, Account Adjustment Voucher if cash is accepted with a newly assigned EIN number with a manager’s signature.

    5. Original Form 809 Receipts are kept in the possession of the 809 book holder.

    Note:

    Form 795-A and Form 809 can be faxed to another employee in a remote location for input, if necessary. Since Personally Identifiable Information (PII) is on the 809 receipt, the employee must ensure that safeguards for faxing sensitive information contained in IRM 11.3.1.11, Facsimile Transmission of Tax Information are being followed.

    Note:

    If a manual payment was accepted, refer to IRM 21.3.4.7.12.3, Smart Safe Service, Manual Drop.

  2. Employee completing the IDRS and OTCnet input or designee must:

    1. Associate the Smart Safe End of Day (EOD) report with package.

    2. Compare each 809 Receipt with each Smart Safe Cashier Drop Receipt.

    3. Compare Cashier Close-Out report(s) with End of Day (EOD) report. The total dollar amount of all Cashier Close-Out report MUST match with EOD report total.

    4. Review information on Form(s) 795-A with photocopies of Form 809 Receipt for accuracy, SSN, name control, dollar amount etc.

    5. Initial all three copies of Form(s) 795-A.

  3. Employee completing the IDRS and OTCnet input must:

    1. Complete IDRS input. Refer to IRM 21.3.4.7.14, IDRS Input Procedures for Courier Cash Payments.

    2. Print "PAYMENT" screen from IDRS responses from CC PYBAL and print "TAX CLASS" screen from IDRS response from CC TXCTL to confirm payment(s) were processed via IDRS.

      Example:

      CC PYBAL (See http://win.web.irs.gov/field/fadocs/IRM_Exhibit_Payments.pdf) and CC TXCTL (See http://win.web.irs.gov/field/fadocs/IRM_Exhibit_Tax_Class_Totals.pdf).

    3. When applicable, complete Form 2424, Account Adjustment Voucher to confirm payment(s) not processed on IDRS. Refer to IRM 21.3.4.7.12.5, Loss or Shortage in TACs with Smart Safe Service or IRM 21.3.4.7.11.6, Loss or Shortage in TACs with Courier Service or Over the Counter Depositing.

    4. Once IDRS input is completed, the employee will write the remaining last six (6) digits of the Trace ID number on each photocopy of Form 809 Receipt.

  4. OTCnet input - The employee completing the IDRS input will also complete the OTCnet input. The OTCnet input must include tax class and dollar amount information from PAYMENT print from IDRS CC PYBAL and, if applicable, information on Form 2424, Account Adjustment Voucher.

    1. If a manual payment was accepted, refer to IRM 21.3.4.7.12.3, Smart Safe Service, Manual Drop for procedures to input OTCnet Deposit ticket.

    2. If OTCnet is down, and deposit ticket cannot be completed via OTCnet, follow IRM 21.3.4.7.15.3, OTCnet Contingency Plan. Smart Safe" End of Day" report, IDRS CC PYBAL print when applicable Form 2424 and OTCnet Deposit Ticket(s) MUST be reconciled to ensure cash collected totals match Print "Awaiting for Approval" OTCnet screen.

    3. Once the employee has completed the IDRS and OTCnet input, she or he will provide package to the 809 book holder employee.

  5. The 809 book holder employee must:

    1. Place the remaining six (6) digits of the Trace ID number on Original Parts 1, 3 and 4 of the Form 809 and associate original Parts 1 and 3 of the Form 809 receipt with the package.

    2. When applicable, associate VOID Original Part 1, 2 and 3 of the Form 809 receipt with the package. For more information refer to IRM 21.3.4.7.2.2(4), Completing Form 809.

  6. OTCnet Approver must validate OTCnet Deposit Ticket. The OTCnet Deposit Ticket dollar amount and tax class must match with IDRS print PAYMENT from CC PYBAL response print and Form 2424, if applicable. Print 2 copies of the approved OTCnet Deposit Ticket.

  7. If a manual payment was accepted, refer to IRM 21.3.4.7.12.3, Smart Safe Service, Manual Drop for procedures to approve OTCnet Deposit ticket.

  8. OTCnet Approver (or designee) will verify outstanding OTCnet Deposit Tickets are confirmed. If an OTCnet Deposit Ticket is not confirmed within 2 business days from the input date, (for manual drop; 2 business days from the date the courier picked up) contact manager for resolution.

  9. If a "CONFIRMED" OTCnet Deposit Slip does not show on OTCnet

    1. The TAC office should contact the Depository’s Point of Contact (POC) to advise and determine status of the unconfirmed deposit.

    2. If the contact with the bank’s POC fails to resolve the unconfirmed deposit condition and/or the problem persists, submit an email to the Area Remittance Analyst including the results of the above contact. The Area Remittance Analyst will contact the headquarters Courier Project Manager for handling.

  10. OTCnet approval or designee will update the Smart Safe Issue log and Performance Matrix. The Smart Safe Issue Log must be updated daily. Refer to IRM 21.3.4.7.12.4, Smart Safe Service Issue Log and Performance Matrix.

  11. The same day the OTCnet Deposit Ticket, the 809 book holder or designee associates the following documents to be scanned, saved and upload to https://organization.ds.irsnet.gov/sites/SPATPBranch/default.aspx Submission Processing, Accounting and Tax Payment Branch SharePoint site.

  12. Scan and save the following documents creating two files, no later than close of business of the OTCnet Deposit Ticket Day.

    1. File one:

      1. Photocopies of Form 809 Part 3 receipts with the 20 digit trace ID

      2. If any 809 receipts were voided, copies of VOID 809 receipt part 3 and the reverse side of Part 1 with the brief explanation. See IRM 21.3.4.7.2.2(4), Completing Form 809.

      3. If any 809 receipts were issued for a non-cash payment, copy of Part 3.

    2. File two:

      1. IDRS prints "PAYMENT" from response page to CC PYBALhttp://win.web.irs.gov/field/fadocs/IRM_Exhibit_Payments.pdf)

      2. When applicable, Form 2424 digitally signed by the TAC manager; Any out of balance memos.

  13. Naming convention - the following naming convention will be used when saving the file:

    OTCnet Deposit Ticket date (mm.dd.yy) 809
    OTCnet Deposit Ticket date (mm.dd.yy) PYBAL

    Example:

    02.03.2014 809
    02.03.3014 PYBAL

    Note:

    Once the TAC’s Cash Accounting documents are uploaded to the appropriate folder on the Submission Processing, Accounting and Tax Payment Branch SharePoint site https://organization.ds.irsnet.gov/sites/SPATPBranch/default.aspx these documents MUST be deleted from the desk top folder.

  14. Monday or first thing Tuesday morning, the 809 book holder or designee employee will associate the following documents from the prior week (Monday thru Friday) to be mailed to SPC Receipt and Control on a weekly basis:

    1. Original 809 Receipts part 1 and 3 with complete Trace ID. 809 Receipts must be in sequential order.

    2. If applicable, including original VOID receipts part 1, 2 and 3 with explanation of the reason on the reverse of part 1.

    3. Two copies of Form 795-A with the reviewer’s initials.

    4. If applicable, including original 809 Receipt for a non-cash payment part 1 and 3, refer to the Note below.

    5. Form 3210, if multiple Forms 795-A are transshipped in the same package.

    Although the documents going to Receipt and Control are for separate dates, the TAC will transship a weekly package to SP Center via UPS or FedEx ground by close of business Monday or first thing Tuesday morning.

    Exception:

    If the TAC has to issue an "809 Receipt" for a non-cash payment, the TAC must immediately transship the 809 receipt along with the non-cash payment and all 809 receipts processed via overnight mail.

    Reminder:

    All 809 receipts must be transshipped in sequential order to avoid a 5919 error. Do not wait to transship in the weekly packet.

  15. The following documents must be retained for three years from the date the deposit was received by the bank:

    1. Acknowledgement copies of Form 795-A with the associated Smart Safe "Cashier Close Receipt" .

    2. Photocopies of Form 809 receipts part 3 with the 20 digit Trace ID Number with associated Smart Safe "Cashier Drop Receipt" stapled.

    3. If applicable, photocopy of VOID 809 Receipt Part 3 with explanation of the reason on the reverse of Part 1.

    4. If applicable for Manual Drop:
      Bank Deposit Slip,
      Form 10160,
      Smart Safe "Envelope Drop Receipt" ,
      Copy of Confirmation of OTCnet Deposit Ticket for Manual Drop.

    5. Smart Safe "End of Day" Report.

    6. OTCnet Deposit Slip.

    7. Confirmation of OTCnet Deposit Slip http://win.web.irs.gov/field/fadocs/IRM_Exhibit_View_Confirmed_Deposit.pdf

    8. If applicable, Form 2424 digitally signed by the TAC manager.

    9. If applicable, out of balance memo.

    10. IDRS print PAYMENT from response screen CC PYBAL http://win.web.irs.gov/field/fadocs/IRM_Exhibit_Payments.pdf

    11. IDRS print TAX CLASS from response CC TXCTL http://win.web.irs.gov/field/fadocs/IRM_Exhibit_Tax_Class_Totals.pdf

    12. Copy of Confirmed OTCnet Deposit Slip http://win.web.irs.gov/field/fadocs/IRM_Exhibit_View_Confirmed_Deposit.pdf

21.3.4.7.12.3  (06-23-2014)
Smart Safe Service, Manual Drop

  1. In rare occurrence, the Smart Safe might not accept a bill and will not identify the reason why the bill is not accepted.

  2. Bill(s) accepted by the Smart Safe will be processed using the Smart Safe Procedures, refer to IRM 21.3.4.7.12, Accepting Cash Payments in TACs with Smart Safe Service. Bill(s) not accepted by the Smart Safe will be processed using Manual Drop procedures.

  3. If the bill(s) is not accepted by the Smart Safe, ask the taxpayer if she or he has a replacement bill.

    1. If the taxpayer replaces the bill and the replacement bill is accepted by the Smart Safe. Follow IRM 21.3.4.7.12, Accepting Cash Payments in TACs with Smart Safe Service.

    2. If the taxpayer does not have a replacement bill or the replacement bill is not accepted by the Smart Safe, follow procedures below.

    1. Void the current Form 809 Receipt with the total cash payment received.

    2. Keep the rejected bill(s).

    3. Write two (2) Form 809 Receipts:

      1. One Form 809 Receipt for the total dollar amount accepted by the Smart Safe.

      2. One Form 809 Receipt for the total dollar amount for the rejected bill.

    4. Provide Part 2 of the two Form 809 Receipts to the taxpayer. The taxpayer MUST NOT have part 2 of the VOIDED Form 809 receipt for the total dollar amount.

    5. Notate "rejected bill" on the retention file copy of Form 795-A under the comments column next to the dollar amount.

  4. Completing the Manual Drop to the Smart Safe:

    1. Complete a Bank Deposit slip for the dollar amount of the Manual Drop.

    2. Using a letter size envelope, place the currency and the original and a copy of the Bank Deposit slip in the envelope.

    3. Outside the letter size envelope, write the deposit Manual Drop date and amount of the deposit (currency amount).

    4. From the Smart Safe key pad, the Form 809 book holder employee will select "Envelope Drop" and enter their Cashier PIN. Manager or designee will be required to approve any Manual Drop by entering their Manager PIN and dollar amount of the Manual Drop.

      Note:

      The dollar amount of the Smart Safe Manual Drop receipt, must match with the dollar amount on the Bank Deposit Slip and Form 809 Receipt.

  5. For IDRS input on Manual Drop, follow IRM 21.3.4.7.12.2, Procedures for Processing Cash in TACs with Smart Safe Service.

  6. OTCnet Deposit Ticket procedures: Input, two (2) OTCnet Deposit Tickets when there are rejected bills and a Manual Drop was completed.

    1. One OTCnet Deposit Ticket for the Smart Safe deposit.

    2. One OTCnet Deposit Ticket for the Manual Drop. Enter "Rejected Bill" in block 6 of the OTCnet Deposit Ticket for the Manual Drop.

    3. Confirm the dollar amount from Smart Safe EOD report matches with the dollar amount of IDRS CC PYBAL, and Form 2424, if applicable, must match with the two OTCnet Deposit tickets.

  7. OTCnet Deposit Ticket Approval -Two (2) OTCnet Deposit Tickets must be approved. Print two copies of each OTCnet Deposit Ticket.

  8. The 809 book holder employee or designee must complete:

    1. Complete the outside label of the Disposable Tamper Evident Bank Deposit bag with the courier pick-up date information.

    2. Complete Form 10160, Receipt For Transport of IRS Deposit and attach to the OUTSIDE of the deposit bag. Refer to IRM 21.3.4.7.11.3, Preparing Form 10160, Receipt For Transport of IRS Deposit for preparation of Form 10160.

    3. Place the approved OTCnet Deposit Ticket for the manual drop inside the Disposable Tamper Evident Bank Deposit Bag. The OTCnet Deposit Ticket for the Smart Safe deposit is kept with the retention file.

    4. Secure the Disposable Tamper Evident Bank Deposit bag in a locked container/drawer/safe until courier pick-up, Tuesdays or Fridays.

      Note:

      If the Bank Deposit slip is not completed and included in the Disposable Tamper Evident Bank Deposit Bag for the courier, this could cause a delay with the bank confirming the deposit on OTCnet.

    Note:

    If there are Manual Drops for rejected bills more than one consecutive day - The Disposable Tamper Evident Bank Deposit Bag will have more than one OTCnet Deposit Ticket. The dollar amount written on the outside of the Bank Deposit Bag must be the total of the amount of the OTCnet Deposit Tickets.

21.3.4.7.12.4  (06-23-2014)
Smart Safe Service Issue Log and Performance Matrix

  1. The Smart Safe Service Issue Log and Performance Matrix (Smart Safe Issue Log) http://win.web.irs.gov/field/fadocs/IRM_Exhibit_SmartSafe_Issue_Log_Perf_Matrix.xls is located on the U-Drive and must be updated daily. The location (city/state), area and territory must be recorded on the Smart Safe Issue Log along with the following information:

    1. Location – TAC’s address.

    2. Area – TAC’s area.

    3. Territory – TAC’s Territory.

    4. Date - The payment receipt date.

    5. OTCnet Deposit Amount? The amount of the deposit input into OTCnet for the current day; should match the prior day's cash received.

    6. Manual Drop? Is your OTCnet deposit a manual drop vs. a drop to the safe? "Yes" or "No" response required. Include in Column "I" the reason the manual drop was needed.

    7. Safe's EOD Receipt Total? A safe generated receipt that shows the total of the current day's deposits to the safe made before the 6 p.m. cutoff (should match the current day's 809 Receipts total as reflected on the Form 795A.

    8. Confirmed Deposit Date - Date deposit confirmed in OTCnet. The IRM requires this to be checked 2 days after deposit was input.

    9. Issue - Provide a brief explanation of the incident or issue.

    10. Date Issue Closed.

    11. Resolution - a brief note indicating the action taken by the TAC.

21.3.4.7.12.5  (06-23-2014)
Loss or Shortage in TACs with Smart Safe Service

  1. The TAC manager with Smart Safe Service is required to ensure all monies collected are balanced daily. The TAC Smart Safe End of Day Report MUST balance with the exact dollar totals of all cash payments received and credited on IDRS (including amount of Form 2424 when the payment could not be processed using IDRS for that day) and must equal the exact dollar total of the deposit on OTCnet prior to release. Out of balance means there is either an overage or a shortage. If the dollar total credited to taxpayers is more than the actual money deposit, the TAC has a shortage. If the dollar total credited to taxpayers is less than the actual money deposit, the TAC has an overage.

  2. All out of balance conditions must be identified and explained by the TAC Manager and employee on Form 2424. Include the statement of explanation with the Accounting package to the Submission Processing Campus. Detailed statements are outlined in IRM 3.0.167.5.2, Receipt Loss Reporting Requirements.

  3. If there is a cash shortage or overage, completion of Form 2424, Account Adjustment Voucher, signed by the manager is required with the accounting package. In addition, advise Campus Accounting to either debit or credit the account on IDRS.

  4. Managers, upon receiving notification of a cash revenue receipt shortage or loss must immediately follow procedures as directed on IRM 21.3.4.7.5, Loss or Shortage of Payments.

  5. Managers will require an initial memorandum from the responsible employee within 24 hours.

    Example:

    A TAC issued Form 809 official receipt to a taxpayer for $200 cash. The taxpayer has Part 2 of Form 809. At the end of the day, the employee is short by $40. Only $160 cash is sent to the bank. The deposit preparer counts and confirms there is only $160 and prepares the deposit for the exact amount of cash. There is a cash shortage of $40. Form 809 Part 1 goes to the IDRS inputter to credit the taxpayer $200, which matches the Form 809 receipt. OTCnet deposit is prepared for $160 to reflect the exact amount of cash that is going to the bank. Form 2424 is signed by the manager, and provided with the Accounting Package, along with an explanation. Call the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 1-800-366-4484 and report the potential loss/ theft/embezzlement to TIGTA. All other IRM 3.0.167, Losses and Shortages reporting requirements must be adhered to surrounding the cash shortage.

  6. If contacted by Campus Accounting that an out of balance condition exists, and was overlooked, a completed Form 2424 is required within 24 hours. Email the digitally signed Form 2424 to the Campus Accounting contact.

21.3.4.7.13  (06-23-2014)
Segregation of Duties for Courier Cash Payments

  1. To comply with the requirements associated with the segregation of duties and to implement the remittance/courier process, two separate employees are required to complete the cash transaction.

    • 809 receipt book holder (RSTRK command code required)

    • IDRS input and OTCnet Preparer

    • OTCnet Approval (can be same as 809 receipt book holder)

  2. The 809 receipt book holder must not input payments on IDRS nor input to OTCnet. The manager should ensure that an employee with an assigned Form 809 book has only research command codes in his/her Integrated Data Retrieval System (IDRS) profile. Refer to IRM 10.8.34, Information Technology (IT) Security, IDRS Security Controls for a list of sensitive command codes.

  3. Command code "PAYMT" is used by the IDRS inputter and is considered sensitive. The profile of the IDRS inputter should be restricted from using adjustment command codes while they are performing this duty.

  4. The employee’s Group Manager must set up a system to monitor the individual profile to ensure the employee doesn't have any sensitive or adjustment related command codes in their profile. If the manager does choose to use RSTRK, they will need to use CC BYPAS to add CC PAYMT into the employee’s IDRS profile.

  5. Command code BYPAS is used to activate or remove a temporary bypass to a restriction in an employee’s IDRS profile. If a manager uses CC RSTRK in the IDRS profile of the employee inputting the payment related command codes, they won't be able to add CC PAYMT, because it is considered a sensitive command code.

  6. A command code is considered "sensitive" if it can be used to:

    • Adjust an account balance

    • Change the status of a tax module or account

    • Affect the tax liability

21.3.4.7.14  (02-01-2010)
IDRS Input Procedures for Courier Cash Payments

  1. Remittance input procedures provide for processing remittances in blocks of 20 or fewer items. Procedures are also provided for correcting erroneous input, posting items to the next day's deposit, and actions necessary when a terminal or the system experiences a breakdown.

21.3.4.7.14.1  (11-01-2011)
Command Codes Used

  1. Command Codes ETXCL, SEQNC, STBLK, PAYMT, PYBAL, TXCTL, CRBLK, and VARIA are used to input cash payments. The same terminal operator must complete all the remittance processing actions for a block of payments (including CC CRBLK) on same computer. These command codes are considered IDRS sensitive, therefore the individual who inputs these command codes will be restricted from using adjustment command codes per Exhibit 10.8.34-9

  2. Command Code CMODE enables users to access and update taxpayer records on IDRS where the Teller Unit is located. Although CC CMODE is a non-profiled command code and does not have to be put in an IDRS user’s profile, the user must be authorized to access another campus’ database. You must complete Online 5081 to gain access to CC CMODE. For a list of Campus acronyms, see http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/cmode.htm

    Example:

    If there is no IDRS input person available in your TAC, find someone in another TAC to post your payment for you. They would have to use CC CMODE for your Submission Processing Campus to post your payment.

    Example:

    Their IDRS campus location is Andover, but you send your payments to Fresno. They would have to use CC CMODEFR and Page Up to access the Fresno Campus’ database to post your cash payment.

    Note:

    When using CC CMODE, make sure the first 2 digits of your Trace ID number match the office you CMODE to.

21.3.4.7.14.2  (10-01-2013)
Input of Applicable Command Codes to Process Cash Payments

  1. Input the following Payment Related Command Codes on IDRS Payments:

    1. Input CC ETXCL.

    2. Input Julian date (Deposit Date) and Sequence Number (start with 000) after SEQNC is on screen.

    3. After STBLK appears on screen, input number of payments in block and total payments for that block.

      Note:

      The number of payments in the block is determined by the total number of payments received in the TAC for a particular day, not the individual 795-A.

    4. After PAYMT appears on screen, input all payments for that block.

      Note:

      When inputting the appropriate transaction code, make sure you input the date the taxpayer actually made the payment.

    5. If block count and payment amounts match what was input, PYBAL will appear on screen.

    6. Press Page Up and PAYMENTS will appear.

    7. Print two copies of this screen for reviewer.

    8. After all payments have been input for the day, input TXCTL and print out two pages for reviewer.

  2. Once the input person has processed all cash payments into IDRS for a day, he/she will forward a copy of IDRS responses from PYBAL and TXCTL to the reviewer, notifying them that this has been completed.

    Note:

    If there are more than 20 payments, this process will have to be repeated for the remaining payments.

21.3.4.7.14.3  (04-01-2011)
Posting Payments

  1. User Fees - Treat all User Fees as if the module does not exist. TAC Offices are not to put any money on the Deposit Ticket (OTCnet) to the User Fee appropriation because applying it to the MasterFile causes problems for journalization and balancing in Accounting.

  2. Amended Payments - Secondary transaction codes do not have to be monitored in the case of 1040X’s and 941X’s and other TC 570 transactions payments you want to hold the credit.

  3. If there is any doubt as to whether the module is on IDRS, error on the side that the module is not on IDRS and process accordingly.

  4. If errors are made when inputting the above IDRS command codes, use either CC CRBLK or CC VARIA to correct. However these command codes cannot be used if CC PYBAL has been successful. This can cause duplication of errors and accounting variances.

  5. If your IDRS terminal goes down, see IRM 2.4.15.1.4, Recovery of Data in Event of Breakdown. If you are inputting a payment and the Designated Payment Code (DPC) is not present on the 809 receipt, research the payment source using all available data sources and if no information is available use DPC " 00" .

21.3.4.7.14.4  (10-01-2010)
Correcting Input of Duplicate Payments and Errors

  1. Crediting taxpayer accounts for cash payments received must be handled with the same care and precision as cash handling. Credit taxpayer accounts for the exact amount of cash received from the taxpayer. If input errors occur during IDRS input, tear up the block and start over.

  2. If you are notified that your previous input of payments were duplicated or you have made an input error resulting in an out of balance condition, you must complete Form 2424, Account Adjustment Voucher within 24 hours after notification. Send Form 2424 to the appropriate accounting campus for your area. The form is a fillable pdf form; however the manager must approve each copy with a digital signature. The form is then forwarded via secure email to the Accounting official that contacted the TAC. See Instructions for Form 2424 in IRM 21.7.7.5.4.1.1.2, Form 2424 Instructions.

  3. Make sure you input the correct information into IDRS. If the response to CC PYBAL occurs successfully (CC PAYMENTS), you cannot make any corrections to IDRS with CC CRBLK or CC VARIA. Any errors should be recorded on AMS for that taxpayer.

21.3.4.7.14.5  (10-01-2009)
Notification of Dropped Files

  1. If you are notified from Campus Accounting that payments input have been placed in a dropped file or did not post properly due to system error, you must complete the following steps:

    1. Pull TAC retention file for designated payment

    2. Complete and submit an approved Form 6759, Request for Taxpayer Data

    3. Get digital signature from the manager

    4. Route Form 6759 to point of contact for your Campus

    5. Re-input Payment

21.3.4.7.15  (04-01-2011)
Over The Counter Channel Application (OTCnet)

  1. The Over The Counter Channel Application (OTCnet) is a secure web-based application, developed with the Federal Reserve Bank of St. Louis that:

    1. Automates the over the counter (OTC) deposit reporting process including the preparation of deposit.

    2. Captures summary accounting information at the point of deposit.

    3. Facilitates the classification of Treasury collections on a daily basis.

  2. OTCnet supports the Office of Management and Budget’s direction to provide more timely classification of accounting data and provide financial institutions that service federal program agencies the ability to:

    • Confirm and rejects deposits

    • Create, credit and debit adjustments

  3. Taxpayer Assistance Centers use OTCnet to create deposit tickets, employees are designated as Deposit Preparers and Deposit Approvers. See the roles and responsibilities of these employees next.

21.3.4.7.15.1  (04-01-2011)
OTCnet Users Roles and Responsibilities

  1. Local Security Administrator (LSA)/ Primary Local Security Administrator (PLSA)

    • Create Employees as Users needing access to OTCnet

    • Create, Modify and Delete Permissions

    • Change User Status and Re-Activate Users

    • Reset Passwords

    • View Security Reports

    • Collect and maintain the signed Rules of Behavior prior to creating any user

    • Recertify Users annually in your organization

  2. Deposit Preparer

    • Complete and sign the Certification Form Authorization and Rules of Behavior before being granted access to OTCnet

    • Create deposits and save as a draft or save for approval

    • View/search deposits

    • View Business reports

    • Research Adjustments

    • Review the deposit information for errors and select "previous" to return to the input screen to make corrections

    • Prepares Form 10160, Receipt for Transport of IRS Deposit.

  3. Deposit Approver

    • View Deposits from the Manage Deposit Menu

    • Search/Select the deposit you would like to approve

    • Review the deposit information for errors

    • Submit deposit to the Financial Institution

    • Reject deposits ONLY prior to submission

    • View Business reports

    Note:

    Users may be assigned to OTCnet as both a Deposit Preparer and Approver; however you cannot approve a deposit that you prepared.

  4. Viewer

    • View deposits

    • Search deposits

    • Search adjustments

    • View reports

    Note:

    Viewers cannot manipulate any data in the OTCnet system.

21.3.4.7.15.2  (04-01-2011)
Getting Access to OTCnet

  1. In order to get access to OTCnet, you must complete the following forms to your Local Security Administrator (LSA)

    • Authorization Form

    • Certification Form

    • Rules of Behavior

  2. In addition, you must also complete the online training on OTCnet

21.3.4.7.15.3  (11-08-2012)
OTCnet Contingency Plan

  1. If OTCnet experiences an outage or if the TAC is unable to access OTCnet due to local problems, the deposit WILL NOT be created in OTCnet. TAC Offices will contact the Help Desk to determine what the problem is and the expected time the system will be unavailable. If the system will not be available to complete the process, contact your area Remittance Analyst to advise of system failure. Use the following If…Then Chart to determine the action to be taken if OTCnet is unavailable. The action to be taken will depend upon your status in the deposit process. Keep available a copy of the Contingency Matrix at: http://www.fms.treas.gov/otcnet/index.html

    Note:

    All offices need to have a backup at another location to assist with this type situation.

    If... Then...
    OTCnet is not available due to an outage (i.e., the problem is internal to the OTCnet system). Users will be notified thru email when the OTCnet system is down. Immediately contact your Area Remittance Analyst to inform them of the system failure. Secure the deposit in the safe. Input the deposit into OTCnet on the next business day as a separate deposit and annotate that OTCnet was down and give the date the collections are for mm/dd/yyyy. Do not complete Form 2424.
    OTCnet cannot be accessed due to local problems at the TAC (i.e., in-house server or Internet is not available). Deposit ticket and approval needs to be secured from a backup TAC. If no backup is available, immediately contact your Area Remittance Analyst to advise them of the system failure. Secure the deposit in the safe. Input the deposit into OTCnet on the next business day as a separate deposit and annotate that OTCnet was down and give the date the collections are for mm/dd/yyyy. Do not complete Form 2424.
    An OTCnet deposit was begun but not yet saved as a draft and the OTCnet system goes down. The OTCnet deposit will not be found in the system upon restoration of normal functionality. No further action is needed in OTCnet. Immediately contact your Area Remittance Analyst to advise them of the system failure. Secure the deposit in the safe. Input the deposit into OTCnet on the next business day as a separate deposit and annotate that OTCnet was down and give the date the collections are for mm/dd/yyyy. Do not completed Form 2424.
    An OTCnet deposit was saved as a draft in OTCnet and the OTCnet system goes down. The original OTCnet deposit will be in the system upon restoration of normal functionality. Immediately contact your Area Remittance Analyst to advise them of the system failure. Secure the deposit in the safe. Once the OTCnet system is restored, the Deposit Preparer must delete the saved draft of the OTCnet deposit from OTCnet. Create a separate deposit for that day.
    An OTCnet deposit is awaiting approval (from the Deposit Approver) in OTCnet and the OTCnet system goes down. The OTCnet deposit was saved awaiting approval and should be in the system upon restoration of normal functionality. Immediately contact your Area Remittance Analyst to advise them of the system failure. Secure the deposit in the safe. Once the OTCnet system is restored, the Deposit Approver must reject the deposit awaiting approval and the Deposit Preparer must then delete the deposit from OTCnet. Create a separate deposit and annotate that OTCnet was down and give the date the collections are for mm/dd/yyyy.

21.3.4.7.15.4  (10-01-2011)
Courier Service Issue Log and Performance Matrix

  1. The Courier Service Issue Log and Performance Matrix is located on the U-Drive and must be updated daily. The following information must be recorded on the Courier Service Issue Log and Performance Matrix: (See http://win.web.irs.gov/field/fadocs/IRM_Exhibit_Courier_Issue_Log.xls)

    1. Area

    2. Date - The payment receipt date

    3. Cash for deposit? (Yes/No response required)

    4. Courier arrived between 9:30 a.m. - 4:30 p.m. or within window _____? (Yes/No response required). If "No" , call Help Desk; document action taken.

      Note:

      If you cannot validate the courier's ID (match the courier to the color photo ID provided by LOOMIS) do not release receipts. Call help desk and include on issue log.

    5. Courier Validated? (Yes/No response required). If "No" , call Help Desk; document action taken.

    6. Prior Day's Form 10160 Returned? (Yes/No response required). If "No" , call Help Desk; document action taken.

    7. Confirm Deposit Date - Date deposit confirmed in OTCnet. The IRM requires this to be checked 2 days after deposit was input.

    8. Courier Time In TAC (In minutes) - Total time Courier spends in TAC.

      Note:

      We are charged $4 for each minute over 5 minutes that the courier is in the TAC. Please be mindful of the time.

    9. Amount of Deposit - Dollar amount of deposit; show $0.00 for no receipts.

    10. Overtime Cost (For HQ Use Only) - HQ Analyst will compute @ $4 per minute for each minute over the premise time (5 minutes).

    11. Purchased Deposit Bags? (Yes/No response required).

    12. Quantity Purchased - Number of bags purchased.

    13. Cost of bags (For HQ Use Only) - HQ Analyst will compute @ $20 per 100 bags

    14. Issue(s) - Provide a brief explanation of the incidents or issues (i.e., not in uniform, no ID badge with the company logo, only one courier employee, courier failed to arrive, courier arrived late, 10160 not returned, etc.)

    15. Location - TAC address

    16. Date Issue Closed

    17. Resolution - a brief note indicating the action taken by the TAC (i.e., deposit not released, contingency plan implemented, contacted courier company officials, deposited next day, contacted HQ, etc.)

21.3.4.7.15.5  (11-27-2012)
Procedures for Accepting Cash with Over the Counter (OTC) Depositing

  1. Upon receiving cash and documents from the 809 employee, the Reviewer should complete the bank deposit slip, immediately place the bank deposit slip and cash in confidential envelope, place in locking container, and return to the safe. If the bank deposit slip is not completed and included in the deposit bag for the courier, this could cause a delay with the bank confirming the deposit on OTCnet.

  2. Reviewer and 809 receipt employee each keep a copy of signed Form 2679 and one copy of Form 2679 is for the retention file.

  3. Once review is complete, the reviewer will provide copies of the Form 795-A, and Form 809 to person inputting payment-related command codes, originals remain with reviewer (and Form 809 can be faxed to another employee in remote location for input if necessary). Since Personally Identifiable information is on the 809 receipt, the employee must ensure that safeguards for faxing sensitive information contained in IRM 11.3.1.10, Records Disposition For Disclosure are being followed.

  4. Once the input person has input all cash payments into IDRS for a day, they should forward a copy of IDRS responses from CC PYBAL (See http://win.web.irs.gov/field/fadocs/IRM_Exhibit_Payments.pdf), and CC TXCTL (See http://win.web.irs.gov/field/fadocs/IRM_Exhibit_Tax_Class_Totals.pdf), to the reviewer notifying them that this has been completed.

  5. The input person will also return the copies of the Form 809 to the 809 employee, identifying the remaining six digits of the Trace ID numbers. Once the 809 employee places the remaining six numbers of the Trace ID number on Parts 1, 3 and 4 of the Form 809, he/she will give the Reviewer the original Parts 1 and 3 of the Form 809 to associate with the package.

  6. Reviewer will reconcile IDRS prints and 795s to ensure cash totals match.

  7. Reviewer will input total deposit into OTCnet using information on TXCTL print and print out deposit slip.

  8. If OTCnet is down, and deposit ticket cannot be completed via OTCnet, follow IRM 21.3.4.7.15.3, OTCnet Contingency Plan.

  9. Reviewer provides deposit slip and IDRS prints to OTCnet Approver (can be 809 book holders).

  10. OTCnet approver validates that the response to PYBAL and TXCTL equals deposit ticket, approves deposit on OTCnet, and prints copy of deposit slip and gives to reviewer to associate with deposit package.

  11. Reviewer associates copy of bank deposit slip from OTCnet and puts copy with cash in confidential envelope.

  12. The same day the deposit is made, over the counter to the co-located TGA Bank, the Reviewer (or designee) must ensure they receive the bank deposit slip from the bank to validate the amount of the deposit and prepare the following documents to be mailed to Receipt and Control Unit (Teller) at the campus:

    • Form 795-A

    • Form 809 (parts 1 and 3)

    The Reviewer will also forward the following items to Accounting:

    • IDRS prints from response page to CC PYBAL (See http://win.stg.web.irs.gov/field/fadocs/IRM_Exhibit_Payments.pdf), and CC TXCTL (See http://win.web.irs.gov/field/fadocs/IRM_Exhibit_Tax_Class_Totals.pdf),

    • Copy of Deposit Awaiting Approval Slip from OTCnet (See http://win.web.irs.gov/field/fadocs/IRM_Exhibit_View_Deposit_Awaiting_Approval.pdf),

    • View Submitted Deposit (See http://win.web.irs.gov/field/fadocs/IRM_Exhibit_View_Submitted_Deposit.pdf) listing payments by Tax Class from OTCnet,

    • Statement of Loss, Shortage or Overage, if applicable.

      Note:

      Although the documents going to Receipt and Control and Accounting are in separate envelopes, they can be sent in the same UPS package.

  13. The Reviewer (or designee) will check OTCnet 2 business days from the OTCnet initial input, to determine if deposit has been confirmed:

    • If a "CONFIRMED" OTCnet Deposit Slip does not show on OTCnet the TAC office should submit an email to the Area Remittance Analyst.

    • The Area Remittance Analyst will contact the Depository’s Point of Contact to advise and determine status of the unconfirmed deposit.

    • If the Area Remittance Analyst contact with the bank’s POC fails to resolve the unconfirmed deposit condition and the problem persist refer issue to the headquarters Courier Project Manager for handling.

  14. The following documents must be retained for three years from the date the deposit was received by the bank:

    • Form 795

    • Photocopy of the 809 receipt with Trace ID Number annotated

    • Original Form 2679

    • The bank’s deposit receipt

    • Response to PYBAL and TXCTL prints

    • Copy of Confirmed OTCnet Deposit Slip

21.3.4.7.16  (10-01-2011)
Payments Received with Form 4506

  1. Any Form 4506 received with payment should be date stamped and forwarded to the appropriate RAIVS unit via Form 3210, Document Transmittal. Refer to IRM 3.5.20-3, RAIVS Contacts. Form 4506 photocopy fees will be processed by the RAIVS Unit, not in TACs with RS-PCC. See Form 4506 for the correct address.

  2. Cash cannot be accepted as payment for the photocopy fees.

  3. Non-cash payments can be accepted for the photocopy fees. 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. Attach the check or money order to the Form 4506.

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

21.3.4.8  (01-02-2014)
Receipt of Tax Returns

  1. TAC employees may receive tax returns in the TAC office from individual taxpayers. Field Assistance does not accept tax returns from Tax Return Preparers.

  2. Tax Return Preparers include individuals or businesses who prepare tax returns on behalf of another individual or business. Tax Return Preparers may or may not be compensated.

    Note:

    Attach Form(s) W-2 to the front of the tax return attach Form(s) W-2G and 1099-R to the front of the tax return if tax was withheld. Assemble any schedules and forms behind the tax return in order of the "Attachment Sequence Number" shown in the upper right hand corner of the schedule or form. Arrange supporting statements in the same order as the schedules or forms.

  3. Field Assistance employees will educate the Tax Return Preparers by:

    1. Articulating the new IRS Return Acceptance Policy to Tax Return Preparers, Practitioners, Accountants, Acceptance Agents, and Runners.

    2. Ask them to mail in the tax returns themselves or file electronically (if this option is available).

    3. Encourage Tax Return Preparers to become authorized IRS e-file providers and file individual and business returns electronically.

  4. Field Assistance Exceptions to the Return Acceptance Policy:

    1. Returns received from taxpayers (non-preparers).

    2. Tax Returns received with remittance.

      • FA employees will accept tax returns with remittances. Remittances must be processed within the 24 hours deposit standard.

      • FA employees will provide the Tax Return Preparer information on making payments on behalf of their clients using EFTPS and the electronic filing options.

    3. Form 4868.

    4. Any individual or business extension forms can be accepted at any time, not limited to the due date only.

    5. Forms 4506T.

    6. Imminent Refund Statute Expiration Date (RSED).

    7. Past year returns (nonfilers), and

    8. Routine returns when the preparer has traveled a significant distance or waited a long time.

    9. Managers have full authority to accept returns from preparers, on a case by case basis in their individual TACs, when it is in the best interest of the Service or taxpayer hardship.

    10. Tax Return Preparers are still required to provide a transmittal list or copies of their clients returns if they are requesting "proof of filing" per IRM 21.3.4.8.2, Receipts For Tax Returns.

    11. For Form 2290, see IRM 21.3.4.17.1(3), TAC Employees’ Responsibilities for Form 2290, for information to provide to 2290 Tax Preparers.

    Note:

    The policy of not accepting tax returns from Tax Return Preparers is not intended to limit assistance to taxpayers or their authorized representatives, particularly in situations where the taxpayer is facing financial harm or undue hardship (e.g., delinquent returns or to start or stop an installment agreement). The intent is, primarily, to stop the practice of solely dropping off returns when they can be mailed directly to the IRS processing campus. TACs will accept returns with imminent statute implications, with remittances or other situations where it's in the best interest of the taxpayer and the Service to accept them.

21.3.4.8.1  (10-01-2013)
Date Stamping Tax Returns

  1. TAC employees must stamp all tax returns secured with an official IRS "Received" or "Received with Remittance" date stamp. Exceptions to this requirement are the timely filing of the following returns unless received with remittance:

    • Calendar year Form 1040, Form 1040A, and Form 1040EZ.

    • Form 940, Form 941 and Form 943.

    See IRM 3.10.72.6, IRS Received Date for additional information.

  2. The "Received" stamp imprint should appear as close as possible to the center of page 1 of the return without covering taxpayer information.

  3. All Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return and Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns when received, must be stamped with an official IRS received date stamp and transmitted via Form 3210 to the appropriate Submission Processing Campus. If remittances are attached then the forms must be transmitted via Form 795-A, Remittance and Return Report.

  4. All official IRS stamps should be stored in a locked container when not in use.

  5. Mail tax returns without a remittance and returns whose payments have been processed using RS-PCC on a completed Form 3210, Document Transmittal, 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. For returns received with Form W-7 package, refer to IRM 21.3.4.19.5, Mailing Form W-7/Form W-7(SP) Packets.

    Note:

    Tax returns received with a remittance must be transmitted on a Form 795-A.

  6. Returns must be shipped via UPS. Shipping by UPS ground is recommended.

  7. Any tax return kept overnight in the TAC must be stored in a locked container.

  8. The designated Submission Processing Campus for the processing of paper returns can be found in IRM 21.3.4.8.4(1), Reviewing and Shipping Form 3210 for Returns without Payments and Returns Received with Payments Processed using RS-PCC.

  9. Log the returns in the Non-Remittance Follow-Up Review log.

21.3.4.8.2  (10-01-2013)
Receipts For Tax Returns

  1. A stamped copy of the front page of the tax return serves as proof of filing. If the taxpayer did not bring a copy of the return, photocopy the front page of the return for the taxpayer. Do not stamp any tax returns completed in pencil.

  2. Do not stamp a "duplicate" tax return. Advise the taxpayer that they have to wait for processing. If the return is not processed after eight weeks, accept the duplicate tax return and notate in red "duplicate" on top of the tax return.

  3. See IRM 21.3.4.8, Receipt of Tax Returns, for returns received from tax return preparers.

  4. Practitioners are required to provide copies of their client's returns or a transmittal list to be stamped as proof of filing. Practitioners may request "receipted" copies for a large number of their clients' returns. If you cannot provide this service while the practitioner is in the office, inform him/her you will forward the stamped copies or transmittal list as soon as it is practical. Send the copies to the taxpayer's address listed on the return or the office of the paid preparer.

21.3.4.8.3  (10-01-2014)
Receipt of Delinquent Returns

  1. When receiving a delinquent return, verify that the return has not posted on IDRS. If the return is not posted, and there is an open Tax Delinquency Investigation (TDI) on the account, correctly code the secured return for processing and input the satisfying transaction codes on the Integrated Data Retrieval System (IDRS).

  2. If the account is in TDI status, use AMS to enter the appropriate FA closing code. Also write the correct TC 59X closing code in red in the upper left margin of page one of the tax return. See Exhibit 21.3.4-8, Field Assistance Closing Codes – Delinquent Returns.

    Note:

    If the employee does not have adjustment authority, prepare an in-house Form e-4442 referral per IRM 21.3.4.3.5.3.3, In-Scope Account Referrals.

  3. Advise the taxpayer if they were due a refund, generally they must file within three years from the date the return was due (including extensions) to get that refund.

  4. See the following IRMs for procedures regarding late filed tax returns and closing TDIs:

    • IRM 5.19.2.1.1, Return Delinquency Overview.

    • IRM 5.19.22, Liability Collection - Business Master File (BMF) Return Delinquency.

    • IRM 5.19.2.5.4.2.2, IMF Procedures for Field Assistance Employees.

    • IRM 5.19.2.5.4.6, IMF – Determining Liability.

21.3.4.8.4  (10-01-2014)
Reviewing and Shipping Form 3210 for Returns without Payments and Returns Received with Payments Processed at the TAC

  1. Returns without payments and Returns whose payments have been processed using RS-PCC, and Returns whose cash payment Form 809 Receipt will be routed to Submission Processing campus each day via Form 3210. Refer to IRM 21.1.7-2, Submission Processing Stop Numbers for Routing Non-Remit Documents, for the appropriate address and stop number.

    Exception:

    Notice responses (AUR, CP-2000, etc.) should be routed to the appropriate campus address listed in IRM 21.1.7-1, Campus Address. SERP, IRM, etc. research is required to identify the appropriate stop number.

  2. Form 3210 must include the following information:

    • The "To" line with the appropriate complete address

    • "Release Date" - date Form 3210 sent to SPC

    • "Remark" - tracking information

    • "Quantity"

    • "Code or Type" of document (example: 1040, 1040EZ, 1120)

    • "Document Identification" - Taxpayer’s Name Control, TIN (Last 4 digits only), Tax Year, and MFT

    • "From" - The TAC complete return address, a contact person name and fax number where the files are maintained.

      Note:

      Managers of small TACs (1-2 persons) can maintain their files at the office where they are physically located rather than the originating location.

    • "Releasing Official" - Signature and title

    • "Original Telephone Number"

  3. TACs with two or more employees will have their Form 3210 reconciled by another FA employee prior to the envelope being sealed. The initials of the reviewer and the date of the review must appear in the bottom left square of the Form 3210, beneath the return address of Form 3210. Employees must follow the rules governing Segregation of Duties which will not allow the employee to prepare and review the same document.

    Exception:

    The only instance when a Form 3210 will NOT be reviewed by another FA employee is in a TAC with fewer than two employees.

  4. Form 3210 cannot be reconciled by the preparer.

  5. List all Non-Remittance Form 3210 on the Non-Remittance Follow-Up Review Log.

  6. For return received with non-cash payment that has been processed using RS-PCC and cash payment with Form 809 receipt, stamp the return with an official "Received with Remittance" stamp.

  7. List RS-PCC and cash payment returns on the same Form 3210. Write "Payment Processed at TAC" at the top of the Form 3210 designated for RS-PCC returns and cash payment returns.

  8. List non-remittance returns on a separate Form 3210. Write "Non-Remittance" at the top of the Form 3210 designated for Non-Remittance returns.

  9. Form 3210 for "Payments Processed at the TAC" and "Non-Remittance" are to be placed in the same envelope for transshipping. Refer toIRM 21.3.4.17.7, Mailing Form 2290 for transshipping requirement of Form 2290.

    Note:

    Form 795-A is not required for transshipping returns when the non-cash payment was processed using RS-PCC or cash payment was processed with Form 809 Receipt. However, Form 795-A must be kept in-house for three years per the Retention Standard.

  10. Every effort should be made to transship returns without payments, e-4442 referrals, notice(s), letter(s) and/or any other items containing PII on the same day received at the receiving site. All packages containing PII are required to be sent via a private delivery carrier (UPS and FedEx). Shipping by UPS Ground is recommended. See IRM 3.10.72.11, Transshipment Guidelines for guidelines and shipping instructions for packages containing Sensitive but Unclassified (SBU) and Sensitive PII documents when items are sent through UPS and FedEx. Please ensure you use the Campus Ship labels from the UPS website http://www.ups.com/

  11. During peak filing season periods, all payments and payments with returns will be processed ahead of returns without payments. Refer to IRM 21.3.4.7.3.1(5), Reviewing and Shipping Form 795-A and Form 3210 for Payments and Payments with Returns.

  12. The Submission Processing Campus (SPC) should provide the acknowledged copy of the Form 3210 within ten (10) business days. When missing acknowledgement copies of Form 3210 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 business days has expired. Refer to IRM 3.10.72-12, Submission Processing Contacts (Batching Function), for a listing of contacts if acknowledged Form 3210 is not received timely. Document follow-up actions taken to resolve the missing acknowledgements on the Non-Remittance Follow-Up Review Log, see Exhibit 1.4.11-13.

    1. Form W-7/W-7(SP) packages without remittance must go on the Non-Remittance Follow-up Review Log. List a W-7/W-7(SP) package without remittance on the Non-Remittance Follow-up Review Log as "3210/W-7" or "3210/W-7(SP)" . Refer to IRM 21.3.4.19.5, Mailing Form W-7/W-7(SP) Packets.

  13. For non-remittance package, on the fifth (5th) business day after the end of the follow-up date, check UPS tracking to confirm that the package was delivered. If yes, attach the UPS tracking information print to the unacknowledged Form 3210 to confirm receipt. Document the Non-Remittance Follow-Up Review Log with the UPS tracking confirmation date. If no, consider the package to be lost.

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

    • Your Manager

    • TIGTA at 1-800-366-4484

    • The Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by completing the security incident reporting form at http://awss.web.irs.gov/PhysicalSecurity/IR/Default.shtml or call 1-267-941-7777.

    Example:

    Form 3210 with non-remittance was mailed to the appropriate Submission Processing Campus (SPC) on October 1, 2013. If you have not received the acknowledgement Form 3210 by October 11, 2013, the manager or designee will follow-up with the SPC via email, fax, or telephone by October 18, 2013 (within 5 business days after the ten business days have expired). If you have not received the acknowledgement of Form 3210 for non-remittance by October 25, 2013 (5 business days after the end of the follow-up date), check UPS tracking to confirm the package was delivered. If yes, attach the UPS tracking information print to confirm receipt to the unacknowledged Form 3210. If the unacknowledged Form 3210 cannot be validated through UPS tracking, consider the package lost and report the incident within one hour of identifying.

  15. Once acknowledgement has been received, or UPS tracking confirmation acknowledged the package was delivered to the SPC, manager or authorized designee must type initials in the last column of the log. For a package that is considered to be lost, once the incident is reported and all reports are completed; manager or authorized designee must type initials in the last column of the log. A copy of the PGLD/IM report must be provided to the Area Remittance Analyst for all lost packages.

21.3.4.8.5  (10-01-2009)
SB/SE Documents

  1. The following procedures will be followed for accepting documents 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 documents.

    2. If the SB/SE employee/representative cannot be located: Collect the documents and place in a secure (locking) location in the TAC. On a daily basis, an SB/SE representative will arrange with the FA employee to pick up documents.

21.3.4.8.6  (12-20-2010)
Disclaimer Stamps on Secured Returns

  1. Stamp secured returns with appropriate disclaimer stamp:

    • SELF-HELP

    • PREPARED, BUT NOT AUDITED

    • REVIEWED, BUT NOT AUDITED

  2. Stamp the return beneath the area for the paid preparer's information.

  3. If your review of the return reveals that changes need to be made and the taxpayer refuses to make changes, do not stamp the return with the disclaimer stamp. Only returns prepared with your guidance or reviewed and approved as filed should be stamped with the disclaimer stamp.

21.3.4.9  (10-01-2014)
Forms, Instructions, and Publications

  1. The TAC employee will provide taxpayers with free copies of forms, instructions and publications that are stocked in the TAC. See IRM 21.3.4.9.1, Ordering and Stocking Forms and Publications.

  2. The TAC Product List consists of three categories:

    1. Required Products - Current year tax products listed in this category must be stocked in each TAC, when available. If the demand for a specific required product is low, a minimal inventory is encouraged.

    2. Discretionary Products - Tax products in this category are optional for each TAC based on taxpayer demand/need and TAC storage space.

    3. Do Not Stock – Products in this category will not be stocked in any TAC but may be ordered for taxpayers.

  3. If a taxpayer requests a product that is not stocked in the TAC but is available:

    • Offer to order the product for the taxpayer using ELITE on Account Management Services (AMS). ELITE instructions can be found at http://serp.enterprise.irs.gov/databases/local-sites-other.dr/elite.dr/elite_instructions.htm and IRM 21.2.2.4.5.2, Enterprise Logistics Information Technology (ELITE).

      Exception:

      If no IDRS access, orders can be placed using Forms and Publications by U.S. Mail at http://www.irs.gov/formspubs/page/0,,id=10768,00.html

    • Offer Pub 4604, Use the Web for IRS Tax Products and Information.

    • Inform taxpayers that they can access and download forms and/or publications on the IRS website at: www.IRS.gov/formspubs or they can order by calling 1-800-TAX-FORM (829-3676).

    • For TACs with FSA Kiosks, offer assistance to taxpayers on how to use the FSA Kiosk to print products not stocked in the TAC. For procedures on using the FSA kiosks, see IRM 21.3.4.2.2, Facilitated Self Assistance.

    • Products that are ten pages or less may be printed in the TAC and provided to the taxpayer, if necessary. For lengthy products that are more than ten pages, the TAC employee will order the product for the taxpayer (see exception below). Printing tax products in TACs should be done on a limited basis only. Relevant sections of publications needed to answer tax law questions may be printed if the publication is not available in the TAC. Only print the necessary pages, not the entire publication.

      Exception:

      TACs may occasionally need to make exceptions to the ten page limit to accommodate individual taxpayers on a case-by-case basis. When approving exceptions, consideration should be given to taxpayers that have experienced extreme hardships (i.e., made repeated visits from great distances, arrived at the TAC and it was closed, physically challenged to travel, etc.). When possible, exceptions must be approved by management.

  4. For Form 8109 and Form 8109-B inquiries, see IRM 21.7.1.4.8.2.1, Resolving Inquiries Involving FTD Coupons Including Inquiries Received In Taxpayer Assistance Centers.

21.3.4.9.1  (10-01-2014)
Ordering and Stocking Forms, Instructions, and Publications

  1. TAC employees' duties include ordering and stocking tax products for the public.

  2. TACs stock forms, instructions and publications using the TAC Program page at http://publish.no.irs.gov/distsys/pod/pod.html

  3. A TAC alert message will be issued when a non-yearly product is revised and when unexpected revisions are made to yearly products. TAC alerts are posted on the TAC Program page. TAC employees can sign up for product revision alerts on the Publishing Catalog website at http://publish.no.irs.gov/catlg.html

  4. The following resources are used to manage tax products in the TAC:

    1. Balance On Hand (BOH) survey - Conducted annually over a three-week period after filing season to determine the number of full cartons, or equivalent quantities, of remaining forms, instructions and publications in stock. A TAC alert is issued when the survey needs to be completed. Refer to the TAC Program page for instructions.

    2. Initial Product Order (IPO) survey – Conducted annually over a three-week period to order initial quantities of forms, instructions and publications needed for the next Filing Season. A TAC alert is issued when the survey can be accessed and completed. Products are scheduled for delivery to TACs beginning in the fall. Survey information can be printed or saved as an Excel file and used to verify the quantities of initial order shipments. Refer to the TAC Program page for information and instructions.

    3. Document 7130, National Distribution Center (NDC) Product Catalog is a list of printed products available from the NDC.

    4. TAC employees must use the online Order and Subscription Management System (OSMS) to replenish tax products needed after the initial shipments from the IPO Survey. The OSMS allows you to monitor only orders placed using OSMS. This system does not include the status of orders placed by the IPO survey.

    5. TACs should refer to the TAC Program page for assistance in resolving order and delivery issues. See TAC Delivery Contacts at: http://publish.no.irs.gov/distsys/pod/delivery_contact.html

  5. Initial filing season products are shipped to TACs based on the quantities specified in the IPO survey. However, all tax products can be ordered at any time during the year. New Filing Season products should be made available to the public by the start of the calendar year (when possible).

  6. When there are space limitations, prior year Filing Season products will not be stocked in TAC offices.

  7. TACs should stock State and Local Income Tax forms in locations where a State and/or Local Income Tax is applicable. When the TAC is not able to stock State and Local forms, TAC employees will provide information on how to locate the State and Local Income Tax offices (address, telephone number and website, when available).

  8. TACs have one Order Point Number (OPN): nnnnn-6699. Only accept deliveries of boxes which have your OPN on a computer generated label.

    Caution:

    If you are responsible for opening packages in your TAC, refer to IRM 21.1.3.10.8, Suspicious Packages and Letters. If any package looks suspicious, DO NOT OPEN IT.

  9. Work with your manager to determine the size and frequency of your orders. Be aware of space limitations and TAC appearance when ordering and stocking products. Do not order voluminous quantities and/or stock discretionary products that are not in demand for your TAC.

  10. Ensure forms display racks are stocked, labeled and professional in appearance. Each TAC will determine which tax products to stock on display racks based on available space and taxpayer demand/need. TACs should use forms rack inserts, if possible, to assist with forms management. Locally developed inserts should not be used. Samples of the inserts and ordering information can be found on the Field Assistance Insider Job Aids page under Miscellaneous - Forms Rack Inserts at http://win.web.irs.gov/field/FA_jobaids.htm
    The three inserts available to order are:

    • Form 13983, Re-Stock

    • Form 13984, Out of Stock

    • Form 14050, Product Not Available Until

      Note:

      The Product Not Available Until insert contains a space for an estimated date (if known) when you expect to receive the product in the TAC.

  11. Labels and holders for the forms racks:

    • Label holders, with integral self adhesive backing, must be attached to the front end of the forms rack shelves and centered on each form bin. Install one (1) label holder per forms bin, (20 label holders per standard forms rack). Install label holder aligned with the top edge of each shelf.

    • Labels (1” high x 6” long) must be adhesively applied to paper inserts (supplied with holders) and inserted into the label holder. Labels can be changed by sliding out the old label and inserting the new label. Do not apply adhesive labels to the outside of the holder.

    • Use the Filing Season Required Stocking List for identification of required labels for forms bins. Multiple forms bins and labels may be required for high volume forms. All labels need to identify whether an item is a Form, Publication, or Instruction.

    • See detailed labeling instructions and ordering info at http://win.web.irs.gov/field/fadocs/jobaids/Forms_Rack_Label_Procedures.pdf

    Note:

    First letters of words such as: Schedule, Form, Instruction and Publication must be capitalized; all other letters in words must be lower case.

  12. ELMS Course 2546 and Document 12659, Procedures On Ordering Forms (POOF) is used to train employees on these procedures.

21.3.4.10  (05-30-2014)
Return Preparation Assistance

  1. Return Preparation Services will no longer be offered in Field Assistance Taxpayer Assistance Centers effective January 2, 2014. This includes current, prior and amended IMF returns.

  2. Beginning in filing season 2014, Field Assistance employees will provide taxpayers with alternative sources to have their tax returns prepared.

  3. Return Preparation Referrals – Provide taxpayers with alternative return preparation resources as follows:

    1. Free File and Free Fillable Forms on IRS.gov (available for the current tax year only through October 15th).

    2. Volunteer Income Tax Assistance (VITA)/Tax Counseling for the Elderly (TCE). Refer to http://www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers, for criteria.

      Note:

      FA employees can provide a print of the ten closest sites, if requested by the taxpayer.

    3. Provide taxpayers with Pub 3676-B, VITA/TCE Site Location Flyer For Field Assistance Taxpayer Assistance Centers, so they are aware of the types of returns prepared at these sites.

      Caution:

      Hours of operation and services offered vary at VITA/TCE sites. Advise the taxpayer to call the VITA/TCE site in advance to find out when the site is open, criteria to use their services, and types of services offered, including preparation of prior year returns.

    4. Commercial software

    5. Tax Professionals/Paid Preparers

  4. See IRM 22.30.1.3.8.2.2, Accommodating Persons with Disabilities Referred from Taxpayer Assistance Centers, for procedures to follow when a taxpayer with a disability visits a TAC for return preparation and requests to see the manager for assistance.

  5. Refer to Exhibit 21.3.4-7, Field Assistance Retention Requirement and Shipment Table, for the retention and shipping requirements for prior year return preparation/e-file documentation.

21.3.4.11  (03-29-2012)
IMF Entity Overview

  1. The "entity section" on a taxpayer’s account is made up of several different pieces of information. Entity information includes:

    1. Name

    2. Address

    3. Taxpayer Identifying Number (TIN)

    4. Date of Birth (DOB)

    5. Spouse’s name

    6. Spouse’s social security number

    7. Filing Status Code (FSC)

    8. Year digits (YD)

    9. Mail Filing requirement (MFR)

    10. SSA, IRS valid and, IMF Name Controls

    11. Scrambled SSN indicator (XXXSSN)

    12. Date of Death (DOD)

  2. Integrated Data Retrieval System (IDRS) is the vehicle to access entity information via entity Command Codes. Command Codes (CC’s) that access entity information are as follows:

    1. INOLE

    2. ENMOD

    3. IMFOL(E)

    4. BMFOL(E)

    5. MFTRA "U"

    6. NAMES

    7. NAMEE

21.3.4.11.1  (03-22-2010)
Establishing and Maintaining the Entity Section

  1. It is very important that the entity section/entity information is established and maintained properly. The entity data identifies individual taxpayers on the IMF.

  2. An entity change will update the Master File account via IDRS input or the processing of a tax document. See IRM 2.4.9.7.1, Changes Permissible by Service Center and Field Offices.

  3. Use Account Management Services (AMS) to update the entity via Update Contact Information box on AMS. This function will prompt you with the appropriate Command Code (CC) to make the requested changes to the taxpayer's account. CC ENMOD with CC ENREQ generates the input screen for entity changes, CC INCHG/IRCHG. Integrated Automation Technologies (IAT) may also be used to complete address changes.

    Note:

    Field Assistance Representation Job Aid – Update Contact Information for detailed instructions on how to use this feature in AMS.

  4. For additional instructions see IRM 3.13.5.7.1, Establishing & Maintaining the Entity.

  5. Field Assistance will not change an EIN or change a basic name identity, e.g., from partnership to corporation, or from "Smith" to "Jones" . See IRM 2.4.9.7.2, Changes Specifically Restricted to Designated Service Center Personnel. Route these changes to Entity via Form 8822-B, Change of Address - Business, at the Submission Processing Campus.

21.3.4.11.2  (10-01-2014)
Taxpayer Requests for Address Change

  1. General requirements for making address changes require clear and concise written notification such as a statement signed by the taxpayer informing the Service that he/she wishes the address of record to be changed. The notification should contain these items:

    1. The new address,

    2. The taxpayer’s full name,

    3. The taxpayer’s signature or the signature of an authorized representative,

    4. The old address,

    5. The social security number or employer identification number.

  2. Ensure you are speaking to the taxpayer or their authorized representative and have followed the disclosure procedures before you input the change, via Account Management Services (using the Update Contact Information button on the Account Summary page of AMS). This feature prompts you for the appropriate IDRS Command Code to use. You may also use Command Code (CC) ENMOD/ENREQ/INCHG/BNCHG via AMS or Integrated Automation Technologies (IAT), to complete your address change request. Follow the procedures located in IRM 21.3.4.12.2, Integrated Automation Technologies (IAT).

  3. If the taxpayer cannot provide complete information (i.e., is unsure of the house number) do not change the address. Instead, have the taxpayer complete Form 8822, Change of Address, or Form 8822-B, Change of Address - Business if for a business, and mail it to the appropriate address as shown on the form.

  4. When there is Integrity and Verification Operation (IVO) involvement which indicates possible Identity Theft, provide and instruct the taxpayer to complete Form 8822 or Form 8822-B.

  5. Do not input an address change on mixed entity or Scrambled SSN accounts. See IRM 21.3.4.11.3, Scrambled SSN and Mixed Entity Procedures.

  6. Address changes can and should be made when an obvious error in the taxpayer name and/or address is shown on the Master Files.

  7. Detailed input instructions can be found in IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG.

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.3.4.11.3  (10-01-2014)
Scrambled SSN, Mixed Entity, and Missing or Invalid TIN Procedures

  1. A scrambled SSN case is created when the returns are filed by two or more taxpayers using the same SSN and a correct SSN for each taxpayer cannot be determined.

  2. A mixed entity case is created when two or more taxpayers file a return with the same TIN. This may be due to an inadvertent taxpayer, tax preparer error or a processing error. Mixed entity cases are reclassified as scrambled SSN cases if the common number (CN) owner cannot be identified.

  3. ITAS must prepare Form e-4442 in Account Management Services (AMS) to refer taxpayer inquiries regarding mixed entity and Scrambled SSN cases, via the mandatory referral process. Do not try to unscramble or resolve the account. Do no input adjustments, an address change or release overpayments. If the correct number for one taxpayer is identified, record it on Form e-4442. Follow procedures shown in Exhibit 21.3.5-1, Referral IRM Research List, for Mixed Entities or Scrambled SSN Cases.

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Prepare Form e-4442 in AMS. The CI Pacific Scheme Development Center, Ogden Post of Duty fax number is located on SERP http://serp.enterprise.irs.gov/databases/who-where.dr/referral_fax_numbers.htm (choose your site and select CI).

  5. Additional instructions:

    • IRM 21.6.2.4.2, Multiple Individuals Using the Same TIN

    • IRM 21.6.2.4.2.1, Telephone Inquiries Regarding MXEN, MXSP, IDT1, IDS1, IDT3, IDS3, IDT6, IDS6, IDT8, IDTS8, IDT9, IDS9, and Scrambled Cases

    • IRM 21.6.7.4.2.7.1, Mixed Periods

    • IRM 21.4.6.5.20, Mixed Period Cases

    • IRM 21.6.2.4.2.4, Mixed Entity Procedures

    • IRM 21.6.1.5.4, Missing or Invalid Exemption TINs Procedures

21.3.4.12  (10-11-2012)
Account Inquiries

  1. An account inquiry is a contact relating to a taxpayer's tax account or entity information dealing with the processing of tax returns and corrections of subsequent errors.

    Caution:

    When assisting a taxpayer on an account inquiry, it is common to encounter issues that have tax law implications. Be sure to use the appropriate tax law procedures during the account contact. For more information, see the following:

    • IRM 21.3.4.3.4, Tax Law Assistance

    • IRM 21.3.4.3.5.3.2, In-Scope Tax Law Referrals

    • IRM 21.3.4.3.5.5, Out of Scope Procedures

  2. Most accounts are resolved online or as a result of a written referral.

  3. Online resolution is generally completed while the taxpayer is still in the TAC. However, if all account-related actions are completed by close of business (COB), it is considered closed online.

  4. Any inquiry that is not resolved and closed the same day is a written referral.

    1. All actions must be taken and taxpayer contact must be made to be considered closed.

    2. Refer to IRM 21.3, Taxpayer Contacts for guidelines on closing actions for referrals/correspondence and instructions to taxpayers.

  5. The authority to take oral statement was established to close account inquiries online.

  6. Oral statement allowances can be accepted by all IRS functions. (See IRM 21.1.3.20, Oral Statement Authority for additional information on the expanded authority)

    Caution:

    Due to increasing incidents of taxpayer accounts becoming the subject of identity theft, be cautious when disclosing information and transactions related to the taxpayer visiting the TAC office.

  7. See IRM 21.5, Account Resolution for specific adjustment procedures on resolving taxpayer issues.

  8. See IRM 21.4, Refund Inquiries for procedures on resolving refund contacts.

21.3.4.12.1  (10-21-2013)
Account Management Services (AMS)

  1. This is a computer-based system used to answer and resolve all taxpayer account related inquiries. AMS provides a common interface that allows users of multiple IRS systems to view history and comments from other systems and to access a variety of case processing tools without leaving AMS.

  2. All Field Assistance employees are required to use AMS to research, document and resolve account contacts, adjustments, and account referrals. Employees are required to identify the appropriate issue, in AMS, and add complete narrative explaining the contact. Employees are required to identify and create the appropriate issue in AMS, and input history for ALL account accesses. This includes researching information to assist in posting a payment. When only posting a payment on AMS, the automatic history input will be sufficient documentation. Use of the AMS Disclosure Tool is required to perform taxpayer authentication, when available. If AMS is unavailable, disclosure is to be completed per IRM 21.1.3.2, General Disclosure Guidelines.

    Exception:

    Employees will complete Form 11377, Taxpayer Data Access in performing their normal tax administrative duties to document an access performed in error. An AMS history entry will not be required during this circumstance.

    Note:

    Employees are required to use the tool where the bulk of the research and account resolution is performed.

    Example:

    Employee assists taxpayer with resolution of a math error and a request for an address change. AMS will be used for disclosure, adding the issue, and narrative history on the account. Since the bulk of the research and account resolution will be completed in IAT, that tool will be used. See IRM 21.3.4.12.2, Integrated Automation Technologies (IAT).

    Example:

    Taxpayer requests address change, no other account issues. Use AMS to update address. In this case AMS or IAT can be used. Use of AMS only will reduce the number of systems used to resolve the account when no other issues need to be addressed in the account.

  3. When AMS is not available, and account work is completed on IDRS, certain history items can be put directly on IDRS (see IRM 21.2.2.4.2.1, IDRS History Items and Account Inquiry) or you can input the AMS history once AMS is available.

  4. AMS features include:

    • Checklist with links to IRM references and IDRS commands to ensure that employees take all necessary steps for case closure. Actions taken within the checklist leave narrative history, eliminating the need for manual entries.

    • A pay-off calculator that automatically calculates penalties and interest, and the total balance due on each active module and provides the total balance due for multiple modules for any designated period.

    • Customized (pre-formatted) letters requiring limited input for frequently used paragraph combinations.

    • Automatic forms and worksheets.

    • Reasonable Cause Assistant (RCA) is a decision support system designed to evaluate penalty relief requests. All employees must use the RCA tool if they have AMS, to provide consistent and accurate decisions for penalty relief requests.

    • Integrated Automation Technologies. See IRM 21.3.4.12.2, Integrated Automation Technologies (IAT).

    • Reports – This includes a TIN summary report that will show all TIN’s you have accessed in AMS between the dates you enter. Managers and referral coordinators have access to additional reports to manage inventories.

    Note:

    See IRM 21.2.1.8, Account Management Services (AMS) for a detailed listing of additional AMS features.

  5. See IRM 1.4.20.17.5, Account Management Service (AMS) for manager information and procedures.

21.3.4.12.1.1  (10-01-2013)
Account Management Services e-ACS Guide

  1. All employees are required to use the electronic Automated Collection System Guide (e-ACSG) checklists to assist in resolving balance due inquiries.

    • The e-ACSG checklists link is on AMS under "Tools" .

    Note:

    The Accounts checklist is not required for Field Assistance employees.

  2. Employees who do not have their computer located at the TAC counter should print a copy of the appropriate checklist for use during the contact to ensure all issues are covered.

  3. Employees should not print the checklist if a referral is made to another FA employee.

21.3.4.12.1.2  (03-21-2013)
Account Management Services Letters

  1. AMS provides customized letters for use in resolving many account related inquires and in house adjustment. All employees will use the appropriate letters in AMS and/or the Correspondex system to timely respond to taxpayers inquires and adjustment request. See Correspondex Letters.

21.3.4.12.1.3  (10-01-2010)
Additional AMS References

  1. For additional information on AMS, refer to the following IRM references:

    IRM References Title
    IRM 21.2.1.8 Account Management Services (AMS)
    IRM 21.3.4.3.5.3.3 In-Scope Account Referrals
    IRM 21.2.2 Research
    IRM 20.1.1.3.6 Reasonable Cause Assistant (RCA)

21.3.4.12.1.4  (10-01-2013)
Account Management Services Problem Log

  1. Employees experiencing problems with AMS should print and complete the problem log and submit it to your manager for routing to the appropriate Area AMS Analyst. See http://win.web.irs.gov/field/fadocs/jobaids/AMS_Problem_Log.pdf, AMS Problem Log.

21.3.4.12.2  (10-21-2013)
Integrated Automation Technologies (IAT)

  1. IAT allows the user to access IDRS information in different ways. The IAT tools are designed to assist employees with IDRS research and resolution of taxpayer issues. The use of the IAT tools is mandatory.

    Note:

    IAT and AMS have duplicate tools such as letters, address change ability, and TAC command codes. Employees are required to use the tool where the bulk of the research and account resolution will be completed.

    Reminder:

    The AMS Checklist is still required.

    Note:

    Employees working Identity Theft (IDT) case work will refer to IRM 21.2.2-2, Accounts Management Mandated IAT Tools for a list of IAT tools.

  2. IAT provides advanced computer processing tools, sharing of key business data and applications that interact with IDRS and a variety of other systems to help the user determine the correct actions to be taken and complete the actions required to process the account.

  3. Certain tools require managerial approval. Tool availability is based on an employee training and skill level. Once approved, you should have the appropriate IDRS command codes that correspond to the approved IAT Tool, in your profile. For a specific list of mandated IAT tools for Field Assistance, refer to Exhibit 21.3.4-23, Field Assistance, Mandated IAT Tools. All job aids are located at the IAT website. Although numerous job aids are available, FA will have access to IAT tools to assist with face to face contacts and Identity Theft (IDT) inventory work.

  4. First time users will follow the instructions outlined at the IAT website to install the IAT Task Manager (ITM) icon to their desktop. After the initial installation, you will use the desktop icon to access the ITM.

  5. For problems with an IAT tool or if the IAT Task Manager is not available, continue IDRS case process using established procedures. See the IAT website on how to report problems with IAT tools.

    Note:

    For more information on IAT, refer to IRM 21.2.2.4.4.14, Integrated Automation Technologies.

21.3.4.12.2.1  (09-12-2013)
Manual Refunds Using Integrated Automation Technologies (IAT)

  1. All employees will use IAT Manual Refund Tool when initiating, monitoring and processing request for manual refunds.

  2. The ITAS will use IAT to automatically complete, monitor, and process Form 5792 - Request for IDRS Generated Refund and Form 3753 - Manual Refund Posting Voucher. In the remarks box of Form 5792 add the following statement in "RED" W&I:FA:CARE. Do not generate CC RFUNDR until the approving official has signed and approved Form 5792.

    Note:

    Due to the current systemic programming issue identified with Command Code RFUND/REFAP validity match, Accounting is not accepting or approving FA employees CC RFUNDR inputs. Employees in area 3 and area 4 will NOT input CC RFUNDR. These employees will continue to fax Form 5792 to the Austin Accounting Refund Unit. Once received and approved, the Austin Accounting Refund Unit will input CC RFUNDR. Until further notice, this is a temporary procedure for area 3 and area 4 FA employees only. All other manual refund guidelines should be followed, as outlined in this IRM and IRM 21.4, Refund Inquiries.

  3. Group, Territory Managers, and certain non-management officials (Area Analysts, Technical Advisors, etc.) have the authority to sign manual refund requests. Areas will identify which Managers, Territory Managers, or Area Directors will sign manual refunds. Contact your Manager for guidance if unsure of appropriate signature authority.

    Note:

    See IRM 3.17.79.3.5, Employees Authorized to Sign Requests for Refunds.

  4. Managers should review and approve all IAT manual refund requests prior to submitting the form(s) to the individual with the authority to sign manual refunds in Field Assistance.

  5. IRM 21.4.4, Refund Inquiries, Manual Refunds will be used for complete guidelines and procedures on identifying, working, processing, and monitoring manual refunds.

  6. If the area has designated the Group Manager with signature authority, complete all of the following actions:

    • Sign the manual refund request.

      Note:

      In the remarks box of Form 5792 add the following statement in "RED" W&I:FA:CARE

      .

    • Fax a copy and all supporting documentation to the Manual Refund Team on the same day of input into IAT. See IRM 21.4.4-3, Accounting Function - Manual Refund Team Contact Information for a list of contacts.

    • Call the Manual Refund Team to alert them to the fax.

      Note:

      See IRM 3.17.79.3.3.1, Actions Required of Initiators Before Requesting Refunds for additional information.

  7. If the area has designated the Area Director, Territory Manager, or other non-management official with signature authority, the following actions are to be completed by the ITAS to obtain their signatures:

    • ITAS will print and review Form 5792, Request for IDRS Generated Refund (IGR).

    • Group Manager will review and initial Form 5792 (in the corner of the signature box).

      Note:

      Ensure the remarks box of Form 5792 has the following statement written in "RED" W&I:FA:CARE

      .

    • Fax a copy and all supporting documentation to the designated signing official.

      Note:

      The signature of the designated signing official certifies to the Accounting Function that the form was reviewed and is correct. (The Campus will store a hardcopy of the form as a paper trail.)

    • The designated signing official will sign Form 5792 and advise the controlling TAC Manager of the approval of the manual refund.

    • Fax a copy and all supporting documentation to the Manual Refund Team on the same day of input into IAT. See IRM 21.4.4-3, Accounting Function - Manual Refund Team Contact Information.

    • Call the Manual Refund Team to alert them to the fax.

      Note:

      See IRM 3.17.79.3.3.1, Actions Required of Initiators Before Requesting Refunds for additional information.

      Reminder:

      Employees must use command code CMODE (change mode) to access and update taxpayer records on another Campus’ database. For additional guidance see IRM 2.3.9.9, CMODE.

21.3.4.12.3  (10-01-2011)
Audit Reconsideration

  1. FA employees will assist taxpayers when they disagree with an assessment made because of an audit on their tax return or when the taxpayer contests a Substitute for Return (SFR) determination by filing an original return.

    Note:

    If -W Freeze is present on the module see Caution in IRM 21.5.6.4.46, -W Freeze, prior to taking any action on the account.

  2. In order to request an audit reconsideration:

    1. The taxpayer must have filed a tax return or received an SFR assessment.

    2. The assessment remains unpaid or the Service has reversed tax credits that the taxpayer is disputing.

      Note:

      If the taxpayer has paid the tax, they should file a formal claim to contest the tax deficiency assessment (Form 1040X)

      .

    3. The taxpayer must know which adjustments they are disputing.

    4. Taxpayer must provide additional information not considered during the original examination.

  3. For general procedures regarding audit reconsideration requests see:

    1. IRM 4.13.1.4, Criteria for Reconsideration

    2. IRM 4.13.2.1, Research/Initial Case Screening

    3. IRM 4.13.2.1.1, Criteria Met

    4. IRM 4.13.2.1.2, Criteria Not Met

    5. IRM 4.13.2.2, Function Responsible & Routing Instructions

    6. IRM 4.13.2.3, Role of Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function


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