- 3.0.230.12 Submission Processing Campus Quality Review of Lockbox
- 3.0.230.13 Lockbox Field Coordinator On-site Reviews
- 3.0.230.14 Definitions of Terminology
- Exhibit 3.0.230-1 Submission Processing Campus/Lockbox State Realignment
- Exhibit 3.0.230-2 File Location Code Table
- Exhibit 3.0.230-3 Lockbox Remittance Theft Report
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Perform a 100 percent review of the dishonored check debit vouchers contained in this portion of the accounting package on a daily basis. An employee in the Hard-Core Payment Tracer/Dishonored Check Team in Accounting should perform the review.
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In the appropriate columns, record the total number of debit vouchers received and record the number of each received in error. If the total dollar amount on the listing associated with a voucher differs from the total dollar amount on the voucher, whether it is paper (Form 5515) or TGAnet, charge an error. Only one error can be assessed per voucher.
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In the column entitled"TGAnet number not entered" , record the total number of TGAnet debit vouchers (not paper) that were not available on TGAnet at the time of receipt.
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Forward the DCI to the LFC by the third working day of the following month.
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Perform a 100 percent review of all debit and credit adjustment vouchers received from the lockbox on a daily basis. An employee in the Hard-Core Payment Tracer/Dishonored Check Team in Accounting should perform the review.
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In the appropriate columns, record the voucher number, voucher date, amount and voucher type of each voucher received.
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Place an "X" in the appropriate error-type column. If error type is "Other" , provide an explanation in the comments column.
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In the column entitled "Input into TGAnet" select "No" if a TGAnet voucher was not available on TGAnet at the time of receipt.
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Each month the Accounting Operation will compile an encoding report of all errors and their associated causes. For each encoding error, record the following:
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Date the error was discovered
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Date the error occurred
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Whether the error was a debit or a credit
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Dollar amounts associated with each error
Note:
To determine the amount the taxpayer intended to pay, use the following rules:
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If the numeric amount on check differs from the amount on the source document, use the handwritten legal line amount.
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If either the numeric amount on the check or the amount on the source document is illegible, use the handwritten legal line amount.
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If the handwritten legal line amount and numeric amounts are illegible, send to the SPC as an unprocessable
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If no amount is written on the check, send to the SPC as an unprocessable.
Note:
Only record encoding errors occurring in the past 12 months. Encoding errors more than one year old should NOT be captured on the DCI.
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Forward the DCI to the LFC no later than the third working day of the following month.
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Perform a 100 percent review of the computer cartridges received by the Scheduling Unit in MITS on a daily basis.
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Record the number of cartridges expected and the number of cartridges in error or missing on the DCI. Keep track of the specific errors. Record the number of cartridges missing, the number mislabeled and the number deemed unusable for other reasons by the Computing Center. Use the comments column to explain any errors in the "other" category.
Note:
Expect four cartridges each day.
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Normally a center will receive four cartridges. If the center received three cartridges, "the expected number of cartridges" is four and "the number of cartridges in error" is one. The next day "the expected number of cartridges" will be five (the four expected daily plus the one missing the day before.)
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Forward the DCI to the LFC no later than the third working day of the following month.
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An employee from the Quality Review/Improvement Team will perform sample reviews on all unprocessable work in Receipt and Control on a daily basis.
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To sample, randomly select 15 with remittance documents and 15 non-remittance documents to review.
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Record the number of errors (i.e. the number of processable items) found. Also record the number of common processing requirements not met among the unprocessable items. The DCI has a list of the codes and corresponding processing requirements.
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If the "other" category is selected, explain the error in the comments column.
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Forward the DCI to the LFC by the third working day of the following month.
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IMF returns will only be reviewed January through April at IMF sites. BMF work will be reviewed year round at BMF sites
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An employee from the Quality Review/Improvement Team will review a sample from each category of returns on a daily basis.
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To sample, randomly select 6 batches from each category. Randomly select 3 returns from each sampled batch. If 6 batches are not available in a category, randomly select 3 returns from each batch.
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Record the number of returns found in error on the DCI. If a return is missorted or if a check is found with a return, charge an error.
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Record the number of cover sheets reviewed and the number in error from the sampled batches. Use the error columns on the DCI to identify the error types.
Note:
The review of full-paid returns may be delayed during April peak because some work is shelved. Once work resumes on the shelved returns, they should then be sampled for this review.
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Forward the DCI to the LFC by the third working day of the following month.
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An employee from the Quality Review/Improvement Team will perform a sample review of 1040X returns daily during the month of April.
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To sample, randomly select 6 batches of Form 1040X work. Randomly select 3 returns from each sampled batch. If 6 batches are not available, randomly select 3 returns from each available batch.
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Record the number of returns in error on the DCI. Use the error codes on the DCI to identify the types of errors. If the "other" category is selected, explain the error using the comments column.
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Record the number of cover sheets reviewed and the number in error from the sampled batches. Use the error columns on the DCI to identify each error type.
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Forward the DCI to the LFC no later than the third working day of the month of May.
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An employee from the Quality Review/Improvement Team will review a sample of prior year returns on daily basis.
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To sample, randomly select a total of 6 batches of prior year returns. Include a mixture of both non-remit and part-paid batches in the random sample.
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Randomly select 3 returns from each sampled batch. If fewer than 6 batches are available, randomly select 3 returns from each available batch.
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Record the number of returns found in error and track the types of errors found. Use the comments column to explain any errors in the "other" category.
Note:
The number of errors cannot exceed the number of sampled returns. One return can have multiple errors but only count one error. Detail the multiple errors in the "types of errors" section.
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Record the number of cover sheets reviewed and the number in error from the sampled batches. Use the error columns on the DCI to identify each error type.
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Forward the DCI to the LFC no later than the third working day of the following month.
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An employee from the Quality Review/Improvement Team will review a sample of current year delinquent returns on a daily basis.
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To sample, randomly select a total of 6 batches of delinquent returns. Include a mixture of both non-remit and part-paid batches in the random sample.
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Randomly select 3 returns from each sampled batch. If fewer than 6 batches are available, randomly select 3 returns from each available batch.
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Record the number of returns found in error and track the types of errors found. Use the comments column to explain any errors in the "other" category.
Note:
The number of errors cannot exceed the number of sampled returns. One return can have multiple errors but only count one error. Detail the multiple errors in the "types of errors" section.
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Record the number of cover sheets reviewed and the number of cover sheets in error. Use the additional columns on the DCI to identify each error type.
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Forward the DCI to the LFC no later than the third working day of the following month.
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Each month Accounting will complete a report tracking the types of errors of out of balance blocks. Record the errors found in the corresponding columns on the DCI.
Note:
If there are no blocks out of balance, do not enter anything.
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Forward the DCI to the LFC by the third working day of the following month
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Each lockbox site will pull a random sample of 8 envelopes for each day that they receive mail, utilizing a schedule provided by LPO, for scannable and non-scannable documents.
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All copies will be placed in a larger envelope labeled "Deposit Error Sample, Improvement Team," along with the appropriate Mail Stop number. This package will be put in Box #1 along with the cartridge tapes and reports.
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An employee from the Quality Review/Improvement Team will review the selected samples provided by the lockbox. The sample could include either IMF or BMF items.
Note:
This review must be performed throughout the year for each day the lockbox receives mail.
Note:
The following procedures provide basic instructions for performing the SPC DCI Lockbox Deposit Error Review utilizing the RTR system. If necessary, adapt the procedures to better fit the needs of a particular reviewer or SPC. The LFC must approve the methodology of review.
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RTR Instructions - Deposit Error Review
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Access RTR
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Click on "Research" in tool bar at top of screen
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Screen will come up: Enter criteria
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Query by entering a deposit range which is the received date plus 5 calendar days
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Enter the TIN, name control and payment amount
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Click on "Lockbox Only" at the bottom of the screen
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Click on "submit"
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Screen will display "Filter results: 1 Transaction found"
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Click on the date in the Deposit Date cell
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The screen will display ISR1340 Document Remittance Register Details
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Print screen display (landscape)
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Using the information in the print, verify that the payment was processed accurately (correct MFT, TIN, name control, money amount, transaction date, tax period and transaction code.
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If a payment was not processed correctly, notate the correct information on the RTR ISR1340 screen print below the data in error. Attach the screen print to each case file.
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Place an "X" in the worksheet cell of the DCI when an error is found. Provide copies of all error RTR documents and the sample provided by the bank to the Lockbox Field Coordinator.
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Record the number of cases received on the DCI using the received date from the sample. The scans and non-scans should be reported on their respective DCI's.
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Use the file location code of the payment as shown on RTR to determine whether the case should be reported as a scan or non-scan.
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Record the number of cases found in error on the DCI. Use the "Lockbox Error" column to document these errors.
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Use the error codes on the DCI to identify the types of errors found.
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If the "Other" category is used, record an error and use the Comment column to explain the error.
Note:
A case may have more than one error code identified, but only one error per case may be charged.
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Taxpayer Error - Used when an error occurred due to information provided by the taxpayer. This may include illegible or unclear information. For taxpayer errors, no errors will be notated in the categories under "Types of Errors" .
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Unprocessable - Used when a case is a true with/remittance unprocessable and was handled correctly by the bank. If the bank incorrectly sent the case to the center as an unprocessable, the case should not be entered in this column. It should instead be marked as a "Lockbox Error" .
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Residual - Used when the sample case does not involve a remittance. No errors will be notated on residual cases.
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Taxpayer Impact - Used when a lockbox error case will result in a notice, letter, penalty, and/or interest charge to the taxpayer. The type of impact must be described in the comments section.
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The LFC's will perform on-site reviews during mandatory trips as outlined in IRM 3.0.230.6. LFC's will use the most current PIC and Procedural DCIs and instructions.
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The reviews ensure that the IRS Lockbox sites' work meet the standards in the LPG. Each review examines the critical elements that could cause a work stoppage if processing is not accurate.
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Any errors that are found during on-site reviews should be photocopied as documentation to the DCI report. All photocopied errors will be sent back to the respective SPC via the Daily Mail-out Package.
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Maintain these reports for the length of the contract. The contract period is for 5 years with up to two one year extensions.
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Results from certain procedural reviews (high priority reviews) will be factored into the lockbox performance standards. The standards assess the overall performance of each bank.
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High priority reviews must be reviewed each day coordinators are on-site. LFC's should follow all review instructions provided, including the sample size. The following have been designated as priority reviews. Each DCI has been marked as high priority:
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Return sort (IMF, BMF)
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Form 1040X (April Only)
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Prior year return sort
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Delinquent return sort
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Candling
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Unprocessables (with remittances and non-remittance)
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Voucher and check in Deposit Area (scan and non-scan after quality review)
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Candling bags
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4868s in Extraction (after quality review - April only)
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LFC's should do the other reviews (not high priority) whenever possible.
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Enter the following information on each DCI review sheet:
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Month
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Lockbox site
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Date
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Actual number sampled
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Number of errors found
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Comments (document all pertinent comments regarding 'Other' errors not identified on the appropriate DCI or on the comments sheet provided)
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The DCI shows the type of work to be sampled, sample size, error descriptions and other information needed to complete the review. Read both the instructions and the DCI carefully before beginning each review.
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Things to keep in mind:
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Sample from the correct universe, (e.g. blocks, transactions, returns, vouchers, checks, etc.)
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Sampled items are counted differently for some reviews
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Errors are tracked differently depending on work being reviewed
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"Randomly Select" means to select cases without conforming to a specific pattern
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Taxpayer information will never influence a return "Randomly Selected."
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After all bank quality reviews are completed, review sorted returns in the batching/return preparation area.
Note:
Perform this review during January and April visits at IMF sites only.
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Randomly select 6 batches of returns for each category. Randomly select 3 returns from each sampled batch. If less than 6 batches in a category, randomly select 3 returns from each available batch.
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Record the number of returns found in error on the DCI.
Note:
The number of errors cannot exceed the number of sampled returns.
Note:
Use the error codes on the DCI to identify any errors found. Use the comments column to explain each error in the "other" category.
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Record the number of cover sheets reviewed and the number in error from the sampled batches on the DCI. Use the columns on the DCI to identify each error type.
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After all bank quality reviews are completed, review sorted returns in the batching/return preparation area.
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Randomly select 6 batches of 1040X returns. Randomly select 3 returns from each sampled batch. If 6 batches are not available within a category, randomly select 3 returns from each available batch.
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Record the number of returns found in error on the DCI.
Note:
The number of errors cannot exceed the number of sampled returns.
Note:
Use the error codes on the DCI to identify any errors found. Use the comments column to explain each error in the "other" category.
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Record the number of cover sheets reviewed and the number in error from the sampled batches on the DCI. Use the columns on the DCI to identify each error type.
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After all bank quality reviews are completed, review sorted returns in the batching/return preparation area. Perform this review at BMF sites year-round.
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Randomly select 6 different batches of returns for each category. Randomly select 3 returns from each sampled batch. If 6 batches are not available within a category, randomly select 3 returns from each available batch.
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Record the number of returns found in error on the DCI. The number of errors found cannot exceed the number of sampled returns.
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Record the number of cover sheets reviewed and the number in error from the sampled batches on the DCI. Use the columns on the DCI to identify each error type.
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After all bank quality reviews are completed, review sorted returns in the batching/return preparation area.
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Randomly select 6 batches of returns from different form types for each category. Randomly select 3 returns from each sample batch. If 6 batches are not available within a category, randomly select 3 returns from each available batch.
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Review these returns for any processing errors. (See DCI error codes for examples.)
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Record the number of returns in error on the DCI.
Note:
The number of errors cannot exceed the number of sampled returns. Multiple errors can be detailed in the types of errors on the DCI.
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Record the number of cover sheets reviewed and the number in error from the sampled batches on the DCI. Use the columns on the DCI to identify each error type.
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After all bank quality reviews are completed, review sorted returns in the batching/return preparation area.
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Randomly select 6 batches of returns from different form types for each category. Randomly select 3 returns from each sample batch. If 6 batches are not available within a category, randomly select 3 returns from each available batch.
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Review these returns for any processing errors. (See DCI error codes for examples.)
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Record the number of returns in error on the DCI.
Note:
The number of errors cannot exceed the number of sampled returns. Multiple errors can be detailed in the types of errors on the DCI.
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Record the number of cover sheets reviewed and the number in error from the sampled batches on the DCI. Use the columns on the DCI to identify each error type.
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Review a sample of candled envelopes to ensure that no checks or pertinent taxpayer information are destroyed. Randomly select a sample of 200 items following the final pass of the envelopes through candling.
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If anything other than an empty envelope is found, charge an error.
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Review a sample of unprocessable items to ensure that processable items are not included. Select the sample after the bank completes its review.
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Randomly select 25 with remit items and 25 non-remit items in the exceptions/unprocessable/manual area. Collect samples from separate locations and from various bundles of work to include a variety of work being sent to the SPC.
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If a processable item is found, charge an error. Verify if the lockbox processed the sample to the fullest extent before deeming it unprocessable using the codes on the DCI.
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If the error code "Other" is selected, use the comments column to explain the error.
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After the bank quality reviews the work, review a sample of vouchers and checks before their separation.
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Randomly select 150 scannable documents and 300 non-scannable documents for review.
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Review these items for processing errors using the error codes provided on the DCI.
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The sample selected should include all types of work including Form 4868 during the month of April.
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A sample review of candling bags received in first candling will be performed to ensure they are tagged properly identifying the extractor or equipment (OPEX) and the received date.
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Randomly select 10 bags of envelopes from the candling area.
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An error will result if the tag on the candling bag is missing or incomplete. Use the error codes provided on the DCI.
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Sample review 4868s in extraction area AFTER bank's quality review.
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Randomly select five blocks and select five items from each block.
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Record the number of 4868s reviewed and the number in error.
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A review of the mail will be performed to determine whether the Lockbox correctly labeled the mail trays/tubs with the correct date and time.
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Randomly select 25 mail trays/tubs for review after the site has prepared the mail for distribution to the floor. Select trays/tubs from various mail drops to obtain comprehensive coverage of the site's mail.
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Charge an error if:
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tray/tub tag is missing or incorrect
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tray/tub contains mixed tax types
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tray/tub is out of date/or time order
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Review a sample of pairs of vouchers and checks after the bank's quality review. Check if the lockbox correctly batched vouchers and checks.
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Randomly select 25 scannable and 25 non-scannable batches from various extractors.
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Review each batch header ticket and record the number of errors in the space provided.
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Randomly select one voucher and check combination from each selected batch. Review using the error codes provided on the DCI.
Note:
Only one error can be assessed per item. Count a voucher/check combination as one item.
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Review a sample of the items to be shred after managerial review. Check that no pertinent taxpayer information or requests are destroyed. Randomly select 200 items without looking at any taxpayer information to obtain an unbiased selection.
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Charge an error if you find information that should be sent to the SPC or a payment that should be processed.
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Review a sample of multiple payments to ensure they were processed correctly after the bank completes its quality review. The LFC should contact bank personnel to find processed multiple payments.
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Randomly select for review 25 multiple payments. If 25 multiple payments are not available, review all available multiple payments.
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Charge an error if a payment is not processed correctly.
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Ensure that multiple payments are correctly annotated with "M-2" , "M-3" , etc.
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Review a sample of split payments to ensure they were processed correctly. The LFC should contact bank personnel to find processed split payments.
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Randomly select for review 25 split payments. If 25 split payments are not available, review all available split payments.
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If a payment is not processed correctly, charge an error.
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Ensure that split payments are correctly annotated with "S-2" , "S-3" , etc.
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Review a sample of certified/registered mail cards to ensure they are properly stamped using IRS Certified Date Stamp.
-
Randomly select 5 bundles of stamped cards. Randomly select 5 cards from each sampled bundle.
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An error will be charged if the IRS Certified Date Stamp is missing, illegible or the date is incorrect. Report using the error codes provided on the DCI.
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Results from this review will be used to assess the overall performance of each bank. Reviewing as described on the DCI and below is very important.
Note:
Detail all "partially met" and "not met" observations on the comments sheet.
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Perform checkpoints 1, 2 and 3 only once during each site visit for all sites.
Note:
Checkpoint 1 is reviewed at IMF sites from January through October. BMF sites do not review Checkpoint 1.
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Checkpoints 4-10 should be reviewed three times during the January (BMF)/April (IMF) peak visit and only once for all other on-site visits.
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Each checkpoint has a list of requirements that need to be checked. Each LPG reference is stated on the DCI. All listed requirements must be reviewed. Checkpoints will be assessed as follows:
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Fully Met (FM) - All requirements must be met.
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Partially Met (PM) - Half of the requirements must be met in order for the checkpoint to receive a PM. Guidelines for this are included on the DCI.
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Not Met (NM) - If less than half of the requirements listed are met, the checkpoint will receive NM.
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Each checkpoint has a "Repeat Finding" entry. Lockbox Field Coordinators will complete this on the DCI after returning home from the on-site visit.
-
Go back to the previous Processing Internal Controls (PIC) review. Check each checkpoint to see what the site received for the same checkpoint on the previous DCI.
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If the site received the same rating, the DCI should be marked "yes" as a "Repeat Finding." Otherwise it should be marked "no."
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These checkpoints cover review of the Date Stamp, Candling (F9535), Cash and Mail Daily Logs.
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Review the daily logs beginning with the first day of the month. For example, if you are performing the review on April 17, review the daily log sheets from April 1 to the day prior to your review. For January (BMF) and April (IMF) peaks, perform these reviews three times. If your second review is on April 22, review daily logs from April 17-21.
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Following is a listing of the PIC Reviews and their respective LPG references.
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Checkpoint 1 - Taxpayer Usage Study (TPUS) - LPG 8.3
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Checkpoint 2 - Deposit Error Rate Sampling Procedures (DER) - LPG 8.4
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Checkpoint 3 - Lockbox Managerial Quality Reviews - LPG 8.1
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Checkpoint 4 - Date Stamping Safeguards - LPG 3.2.2.2
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Checkpoint 5 - Date Stamping (Log) - LPG 3.2.2.2
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Checkpoint 6 - Candling Requirements - LPG 3.2.7
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Checkpoint 7 - Candling Log - LPG 3.2.7.2
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Checkpoint 8 - Discovered Remittances (Cash) - LPG 3.3.2.9
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Checkpoint 9 - Mail Log - LPG 3.1.1
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Checkpoint 10 - Large Dollar Remittance Requirements - LPG 3.2 (4)
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The purpose of the BMF/IMF Readiness Review is to determine if the Lockbox site is prepared for peak processing. Before the start of the peak processing season, each Lockbox site prepares a readiness package.
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The Readiness package addresses:
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Communications
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Courier Service (SPC Mail-out Package/Return Shipments)
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GAO/TIGTA Findings (Processing Issues)
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LPG/LEB Bulletins and Alerts
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Processing and Production
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Quality Standards
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Remittances
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Site specific processing issues
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Staffing
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Training
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Workload Realignment
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The LFC will review the individual readiness packages with the Lockbox, either on-site or by telephone prior to January.
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The following terminology has been used in the text of this document.
TERM DEFINITION Acceptable payments Payments made in cash, check, or money order that can be processed by the lockbox. April Peak (IMF) April 15th through a pre-determined PCD. Audit trail Contains both taxpayer and deposit information that is printed on the back of all processed checks. Block A group of 100 documents or less sequentially numbered from 00 through 99. Block Out- of-Balance The total block or item amount does not agree with the totals on the check lister. Business Master File (BMF) Income tax forms related to business filers. Candling The process of using an illuminated table to scan envelopes prior to destroying them in order to ensure that all of the contents have been removed. Check Lister A document which identifies all items within a block. Correspondence Communications received from taxpayers on separate letters or notes, or written on vouchers/documents (excluding name/address or tax period ending changes.) Data Collection Instrument (DCI) A form used for collecting data for reporting quality review results. Depositary The bank contracted by FMS to process IRS deposits and establish credit for the Treasury's general account. Deposit Ticket (SF–215A) The standard government accounting document used to constitute a deposit to the IRS' Lockbox account. Deposit Ticket (SF–215) (Credit Voucher) The standard government accounting document used to increase the amount of the deposit previously made to the IRS Lockbox account. Document Locator Number (DLN) A 14–digit control number assigned to every document and check input through the remittance processing system for identification purposes. Due Date The date a tax payment or tax return is legally due and payable. It is formally defined by a combination of Internal Revenue Code (IRC) Sec. 6654 and IRC Sec. 7503. Employer Identification Number (EIN) A nine digit number used to identify a taxpayer's business account. Encoding Errors An error that occurs when the dollar amount on the check is keyed incorrectly from the actual amount written on the check. Entity The area on a document where the name, address, SSN/EIN, and tax period appear. File Location Code (FLC) First two digits of the DLN assigned to indicate the Submission Processing Campus and to designate whether the voucher was scannable or non-scannable. Financial Management Service (FMS) Agency of the Department of the Treasury responsible for outside contracting and cash management. Holdover Remittances that have not been deposited within the timeframes specified in LPG 2.2.4. Individual Master File (IMF) Income tax forms related to individual filers. Installment Agreement An arrangement between IRS and taxpayers to make partial payments until the balance of a tax debt is paid in full. Integrated Data Retrieval System (IDRS) A computerized system used by IRS for adjusting, researching, and monitoring tax accounts. January Peak (BMF) January 31 until site is back on a 24 hour deposit schedule. Lockbox Commercial bank designated by FMS to process federal tax payments. Lockbox Policy and Oversight (LPO) Analysts Designated Headquarters representatives responsible for the development of system, security and processing requirements for the Lockbox program. Lockbox Field Coordinator(s) (LFC) Designated Headquarters representatives responsible for ensuring the processing and deposit requirements stated in the LPG are followed by performing the on-site reviews. Lockbox Processing Guidelines (LPG) Manual providing instructions detailing remittance processing requirements for the commercial Lockbox Depositaries. Multiple Checks Two (2) or more remittances submitted with one document. Multiple documents Two (2) or more vouchers or documents submitted with one remittance. Prior Year A tax year with a due date prior to the current processing year. Quality Review The appraisal of processed remittances to ensure the quality standards stated in the LPG are maintained. Remittances Any cash, check, draft or money order drawn on and payable through financial institutions in the US. TGAnet The Treasury General Account Deposit Reporting Network. Unpostables Transactions that fail the consistency and validity checks at master file. Unprocessables Any document, item, or correspondence that cannot be processed by the lockbox and must be sent to the SPC. Voucher The document the taxpayer submits with his or her remittance for a federal tax obligation.
Description: A chart showing the SPC and their corresponding Lockbox Sites listing states they process payments for.
| 2008 BMF/IMF SPC & Lockbox State Realignment | ||||||
| Andover and Bank of America - Windsor | Fresno and Bank of America - Hayward | |||||
| District of Columbia | New Hampshire | Alaska | New Mexico | |||
| Maine | ||||||