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Part 3. Submission Processing

Chapter 8. Deposit Activity

Section 45. Manual Deposit Process (Cont. 6)

3.8.45  Manual Deposit Process (Cont. 6)

3.8.45.41  (02-01-2008)
Procedures for Processing Misdirected Remittances (Headquarters and Treasury Offices) for the Atlanta Campus

  1. Atlanta is the designated site for processing misdirected remittances into Headquarters and Department of the Treasury offices. Misdirected remittances are those that are sent to IRS Headquarters offices and Department of Treasury offices, that are not under a field office or campus.

  2. All employees and managers of the IRS and Treasury are accountable and responsible for the receipt, safeguard, accuracy and timely deposit of government funds received. All sites receiving remittances and must adhere to the Service's internal controls that are prescribed Servicewide.

  3. Non-continuing sites must be familiar with physical and remittance security controls specified in Related Resources. See IRM 3.8.45, Related Resources. Adherence to all guidelines pertaining to remittance security, losses and shortages, and other internal controls are required. Procedures governing remittance security are found in the following IRM references:

    1. Research taxpayer account and apply remittance accurately.

    2. If the remittance has an original return or correspondence attached, route for further processing.

    3. If the remittance is 90 days old or older, contact the taxpayer by telephone to advise the payment was mis-routed. Determine if they would prefer to send another check or other form of payment.

    4. If cash is received, or if taxpayer requests a receipt in correspondence, issue Form 809 receipt.

3.8.45.42  (02-01-2008)
Reporting on Field Office Payment Processing Activity: OFP Codes

  1. When charging activity for Field Office Payment Processing, campuses should use function 160, program code for 38830 for the following activities:

    1. Sorting, perfecting documents, perfecting payments

    2. Acknowledging, verifying, mailing and other transmittal document activity

    3. Internal control activities related to issuance, review, tracking and verification of 809 books and receipts.

  2. When charging activity for processing field office payments via ISRP, use function 150, program code 38830.

Exhibit 3.8.45-1  (02-01-2008)
Deposit Activity Report (DAR) (Obsolete)

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Deposit Activity Report (DAR) (Obsolete)

Exhibit 3.8.45-2  (02-01-2008)
Daily Deposit Report (DDR)

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Exhibit 3.8.45-3  (02-01-2008)
Overstamping Guidelines and Acceptable Payments

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Overstamping Guidelines and Acceptable Payments

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Exhibit 3.8.45-4  (02-01-2008)
Return of Payment to Taxpayer

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Return of Payment to Taxpayer

Exhibit 3.8.45-5  (02-01-2008)
Manager Review of Restricted Items in Secure Receipt Processing Areas

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Manager Review of Restricted Items in Secure Receipt Processing Areas

Exhibit 3.8.45-6  (02-01-2008)
Return of Payment/Document to Taxpayer

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Return of Payment/Document to Taxpayer

Exhibit 3.8.45-7  (02-01-2008)
Return of Payment/Document to Taxpayer

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Return of Payment/Document to Taxpayer

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Exhibit 3.8.45-8  (02-01-2008)
Form 4287, Record of Discovered Remittances

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Record of Discovered Remittances

Exhibit 3.8.45-9  (02-01-2008)
Preparation of Form 3244, Payment Posting Voucher; State Abbreviations

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Directions to prepare Form 3244, Payment Posting Voucher, and a list of state abbreviations to enter on form.

Exhibit 3.8.45-10  (02-01-2008)
Form 3210, Document Transmittal

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Form 3210, Document Transmittal

Exhibit 3.8.45-11  (02-01-2008)
Bogus Check

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Bogus Check

Exhibit 3.8.45-12  (02-01-2008)
Warrant Processing Procedures

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Warrant Processing Procedures

Exhibit 3.8.45-13  (02-01-2008)
Date Stamp Requirements

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Date Stamp Requirements

Exhibit 3.8.45-14  (02-01-2008)
IMF and BMF Name Control Job Aids

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IMF and BMF Name Control Job Aids

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Exhibit 3.8.45-15  (02-01-2008)
Preparation of Form 809, Payment Posting Voucher

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Preparation of Form 809, Payment Posting Voucher

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Exhibit 3.8.45-16  (02-01-2008)
IDRS Printout and Envelope Used as a Source Document

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IDRS Printout and Envelope Used as a Source Document

Exhibit 3.8.45-17  (02-01-2008)
Form 795, Daily Report of Collection Activity

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Form 795, Daily Report of Collection Activity

Exhibit 3.8.45-18  (02-01-2008)
Forms 941-V, and 945-V, Payment Vouchers

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Form 941-V, and 945-V, Payment Vouchers

Exhibit 3.8.45-19  (02-01-2008)
Form 3244, Payment Posting Voucher, for Transaction Code " SET"

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Form 3244, Payment Posting Voucher, for Transaction Code SET

Exhibit 3.8.45-20  (02-01-2008)
Form 2290, Heavy Vehicle Use Tax Return

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Form 2290, Heavy Vehicle Use Tax Return

Exhibit 3.8.45-21  (02-01-2008)
Form 4720, With $ Amount in Part 1

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Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code

Exhibit 3.8.45-22  (02-01-2008)
Form 4720 Converted to Form 4720A

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Form 4720A, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code

Exhibit 3.8.45-23  (02-01-2008)
Form 8831, Excise Tax on Excess Inclusions of REMIC Residual Interests

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Illustration of Form 8831.

Exhibit 3.8.45-24  (02-01-2008)
Regional Bureau of Alcohol, Tobacco, and Firearms Mailing Address

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List of addresses for the regional Bureau of Alcohol, Tobacco, and Firearms.

Exhibit 3.8.45-25  (02-01-2008)
Preparation of Form 1963, Collection Register and Preparation of Form 1963 for 4506

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Illustration of how to prepare Form 1963.

Exhibit 3.8.45-26  (02-01-2008)
Agency Location Codes (ALC)

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Agency Location Codes

Exhibit 3.8.45-27  (02-01-2008)
Preparation of Form 2221, Schedule of Collections

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Preparation of Form 2221, Schedule of Collections

Exhibit 3.8.45-28  (02-01-2008)
Form 784, Recapitulation of Remittances

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Form 784, Recapitulation of Remittances

Exhibit 3.8.45-29  (02-01-2008)
Form 783, Remittance Register

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Form 783, Remittance Register

Exhibit 3.8.45-30  (02-01-2008)
Courier's Additional Disclosure Statement

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Courier's Additional Disclosure Statement

Exhibit 3.8.45-31  (02-01-2008)
Preparation of Form 3245, Posting Voucher, Refund Cancellation or Repayment

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Preparation of Form 3245, Posting Voucher, Refund Cancellation of Repayment

Exhibit 3.8.45-32  (02-01-2008)
Preparation of Form 3465, Adjustment Request

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Preparation of Form 3465, Adjustment Request

Exhibit 3.8.45-33  (02-01-2008)
Form 2007, Schedule of Small Credits Cleared

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Form 2007, Schedule of Small Credits Cleared

Exhibit 3.8.45-34  (02-01-2008)
Form 3244 with Multiple Remittance

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Form 3244 with Multiple Remittances

Exhibit 3.8.45-35  (02-01-2008)
Split Remittance

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Split Remittance

Exhibit 3.8.45-36  (02-01-2008)
Multiple/Split Remittance

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Multiple/Split Remittance

Exhibit 3.8.45-37  (02-01-2008)
Form 2679, Teller's Daily Balance and Reconciliation

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Form 2679, Teller's Daily Balance and Reconciliation

Exhibit 3.8.45-38  (02-01-2008)
Regional Financial Centers

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Regional Financial Center

Exhibit 3.8.45-39  (02-01-2008)
Federal Reserve Bank Addresses

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Federal Reserve Bank Addresses

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Federal Reserve Bank Addresses (cont.)

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Federal Reserve Bank Addresses (cont.)

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Federal Reserve Bank Addresses (cont.)

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Federal Reserve Bank Addresses (cont.)

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Federal Reserve Bank Addresses (cont.)

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Federal Reserve Bank Addresses (cont.)

Exhibit 3.8.45-40  (02-01-2008)
Document Locator Number (DLN); EO Key District Codes, File Location Codes (FLC); and DLN Ink Color Chart

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Document Locator Number (DLN); EO Key District Codes, File Location Codes (FLC); and DLN Ink Color Chart

Exhibit 3.8.45-41  (02-01-2008)
Form 9465, Installment Agreement Request

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Illustration of Form 9465.

Exhibit 3.8.45-42  (02-01-2008)
ACS Printout and Envelope Used as a Source Document

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Exhibit 3.8.45-43  (02-01-2008)
Form 668-A, Notice of Levy

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Exhibit 3.8.45-44  (02-01-2008)
Form 668-W(c), Notice of Levy on Wages, Salary, and Other Income

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Illustration of Form 668(c) with transaction code and money amount.

Exhibit 3.8.45-45  (02-01-2008)
Form 3244, Designated Payment Code Present (Top) and Not Present (Bottom)

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Form 3244, Designated Payment Code Present (Top) and Not Present (Bottom)

Exhibit 3.8.45-46  (02-01-2008)
Form 4907, Designated Payment Code Present (Top) and Not Present (Bottom)

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Form 4907, Designated Payment Code Present (Top) and Not Present (Bottom)

Exhibit 3.8.45-47  (02-01-2008)
Form 8519, Taxpayer's Copy of Notice of Levy

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From 8519, Taxpayer's Copy of Notice of Levy

Exhibit 3.8.45-48  (02-01-2008)
IDRS Remittance Processing/Valid Transaction Codes

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Valid transaction codes for IDRS remittance processing.

Exhibit 3.8.45-49  (02-01-2008)
Preparation of Form 3539, Block Number Control

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Illustration of how to prepare Form 3539.

Exhibit 3.8.45-50  (02-01-2008)
Unidentified Remittance File Document Locator Number (DLN) and DLN Ink Color Chart

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Unidentified Remittance File Document Locator Number (DLN) and DLN Ink Color Chart

Exhibit 3.8.45-51  (02-01-2008)
Unidentified Remittance File/CC URADD and Types of Payment Chart

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Illustration of command code URADD and types of payment chart.

Exhibit 3.8.45-52  (02-01-2008)
File Location Codes

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File Location Codes


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