3.0.167  Losses and Shortages (Cont. 1)

3.0.167.7 
Deposit Discrepancies

3.0.167.7.1  (10-01-2012)
General Ledger Accounts for Deposit Discrepancies

  1. Deposit discrepancies are controlled in the following general ledger accounts:

    1. 7649 Account, Electronic Check Processing (ECP) Deposit Discrepancies

    2. 7650 Account, Deposit Discrepancies

    3. 6900 Account, Adjustments or Corrections of Revenue Receipts

    4. 6901 Account, Electronic Check Processing (ECP) Adjustments or Corrections to Revenue Receipts

  2. The external subsidiary record for these accounts are reports and case history files covering the details of each recorded collection loss or shortage. Case history files must include complete documentation.

    Exception:

    See Note in IRM 3.0.167.7.1.3, Account 6900 - Adjustments or Corrections of Revenue Receipts and IRM 3.0.167.7.1.4, Account 6901 - Electronic Check Processing (ECP) Adjustments or Corrections or Revenue Receipts.

3.0.167.7.1.1  (10-01-2012)
7649 Account - Electronic Check Processing (ECP) Deposit Discrepancies

  1. 7649 Account, Electronic Check Processing (ECP) Deposit Discrepancies, is used to record amounts of ECP deposit discrepancies which are discovered by the lockbox depositories only. These items are considered true deposit shortages for accountability purposes. The balance in this account represents the total amount of such losses or shortages for which reimbursement may be obtained, or for which approval may be granted.

  2. 7649 Account is supported by reports and/or case history files covering the details of each recorded collection loss or shortage. Case history files will include complete documentation

  3. This account is NOT included in the accountability of the Accountable Officer.

    Note:

    Treasury will now become the accountable officer for any unresolved lockbox deposit discrepancy, instead of the lockbox financial institution. The Submission Processing (SP) Campus Director(s) will not be accountable for these discrepancies.

3.0.167.7.1.2  (10-01-2012)
7650 Account - Deposit Discrepancies

  1. 7650 Account, Deposit Discrepancies, is used to record amounts of deposit discrepancies which are discovered by the depositories. This account may also be used when the Payment Tracer function has unresolved encoding errors, where extensive research has been completed, and the credit cannot be located. These items are considered true deposit shortages for accountability purposes. The balance in this account represents the total amount of such losses or shortages for which restitution or reimbursement may be obtained, or for which relief may be granted.

  2. 7650 Account is supported by reports and case history files covering the details of each recorded collection loss or shortage. Case history files will include complete documentation.

  3. This account is included in the accountability of the Accountable Officer.

3.0.167.7.1.3  (10-01-2012)
6900 Account - Adjustments or Corrections of Revenue Receipts

  1. 6900 Account, Adjustment to Revenue Receipts, is for adjustments or corrections of revenue receipts, and for reclassification of revenue receipts to and from other general ledger accounts. This account records relief granted by the Service or Treasury for losses and shortages of collections without reimbursement (See 31 U.S.C. Section. 3527 and Section 3528).

  2. This account also covers special cases for adjustments or corrections in revenue receipts. These would include shortages that have been assessed against an employee or former employee, under IRC Section 7804(c) of the Code, and payment was reported as tax instead of relief from shortages.

  3. This account may also be used for other items authorized by Treasury or CFO, such as reclassification of funds between the revenue receipt accounts, and the Anti-Drug Special Fund, and the Informant Reward Special Fund.

    Note:

    No external subsidiary record is maintained, however, documentation supporting each entry must be on file.

3.0.167.7.1.4  (10-01-2012)
6901 Account - Electronic Check Processing (ECP) Adjustments or Corrections of Revenue Receipts

  1. 6901 Account, Electronic Check Processing (ECP) Adjustment to Revenue Receipts, represents adjustments to revenue for ECP deposit discrepancies.

    Note:

    No external subsidiary record is maintained, however, documentation supporting each entry must be on file.

    Reminder:

    The Submission Processing (SP) Campus Director(s) will not be accountable for these adjustments.

3.0.167.7.2  (10-01-2012)
Types of Deposit Discrepancies

  1. There are basically three types of deposit discrepancies:

    1. Deposit Discrepancies that are immediately identifiable discrepancies between IRS and the depositary;

    2. Deposit Discrepancies that are identified only as a result of a taxpayer inquiry; and

    3. Cash courier deposit discrepancies identified by the depository.

3.0.167.7.2.1  (10-01-2012)
Taxpayer Identified Deposit Discrepancies

  1. Some errors made during processing of payments are not detected either by IRS or its depository. Usually the error is detected by the taxpayer or his/her bank and corrected at that point. The deposit discrepancy occurs when the corresponding credit never reaches the IRS to correct the taxpayer's tax account. It is not until we bill the taxpayer and he/she responds that we know of the error. Taxpayer identified deposit discrepancies usually originate through the payment tracer function.

    Note:

    Because the Federal Reserve Bank (FRB) destroys bank records after one year the case cannot be resolved by the FRB. The case is resolved by termination, compromise, or suspension of collection against the depositary.

  2. The taxpayer's account is credited and 7649 Account, ECP Deposit Discrepancies, or 7650 Account, Deposit Discrepancies, are debited for these cases. 6570 Account cannot be used since there is no "absolute proof" of receipt of payment. In fact, the IRS has not received the credit at all.

3.0.167.7.2.2  (10-01-2012)
Cash Bonded Courier Bank Identified Deposit Discrepancies

  1. Some errors on cash deposited through bonded couriers servicing Taxpayer Assistance Centers (TAC) are detected by the bank after deposit(s) at the bank or branch are verified. The discrepancies may have occurred during transit with the courier or internally at the bank. These couriers sign for dollar amounts picked up for deposit using Form 10160, Receipt for Transport of IRS Deposit.

  2. The case is resolved by contacting the TAC manager for documentation and determining the dollar amount picked up and deposited to the bank.

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3.0.167.7.3  (03-06-2012)
Halting Collection Action

  1. Treasury Directive 34–02 http://www.treasury.gov/about/role-of-treasury/orders-directives/Pages/td34-02.aspx authorizes the Commissioner to compromise, suspend or terminate collection action against federal depositaries for deposit discrepancies of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . In Delegation Order 1-25 (formerly DO-229 Rev. 3) IRM 1.2.40.24, the Commissioner has delegated this authority to the Director, Submission Processing W&I.

    Note:

    Treasury Directive 34-02 http://www.treasury.gov/about/role-of-treasury/orders-directives/Pages/td34-02.aspx contains outdated references, the Claims Collection Standards are found in 31 CFR Part 900.

  2. The Director, Submission Processing W&I authorizes termination, compromise, or suspension of collection on claims for deposits when records indicate that credit is due from the depositary but can't be proven because of the unavailability of bank records and the amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , Office of Chief Counsel's recommendation is needed for amounts ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    Exception:

    The Field Director, Submission Processing is not accountable for Electronic Check Processing (ECP) Deposit Discrepancy losses. Therefore, authorization for termination, compromise, or suspension of collection by the Director, Submission Processing is not required. Authority is delegated to a level no lower than the Accounting Operation manager.

3.0.167.7.4  (10-01-2011)
Resolving Deposit Discrepancies

  1. IRM 3.17.10, Dishonored Check File (DCF) and Unidentified Remittance File (URF), establishes the time frames for resolving deposit discrepancies. Encoding errors, piggy backs and improper charge-backs are resolved within 45 calendar days of identification. Slipped blocks require all avenues of research exhausted within 150 calendar days of identification. At the end of these periods, unresolved debits are transferred into the 7650 Account.

  2. Once the deposit discrepancy is transferred to the 7650 Account effort is taken to correct errors and/or recover the loss. The following actions must be taken within 30 calendar days of transfer to the 7650 Account.

    1. Do not duplicate previous research.

    2. Send letter to the depositary bank requesting credit. Follow-up letter is sent if a response is not received within 30 days . After an additional 30 days if no response, a second follow-up letter must be sent by the Field Director, Submission Processing. Banks will only research for 1 year after the date of the deposit.

    3. Review 7650 Account monthly to make sure bank contact is timely and identify discrepancies that require relief.

    4. Unresolved cases ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ are sent to Office of Chief Counsel for a recommendation to file suit or stop collection action against the depositary. If Office of Chief Counsel recommends termination of collection action, administrative resolution under Delegation Order 1-25 (formerly DO-229, Rev. 3), IRM 1.2.40.23, or the Department of Justice (DOJ) is requested.

      Note:

      For Electronic Check Processing (ECP) deposit discrepancies, refer to IRM 3.0.167.7.5, Resolving Electronic Check Processing (ECP) Deposit Discrepancies.

3.0.167.7.4.1  (10-01-2012)
Case File

  1. The case file documents attempts to resolve the deposit discrepancy. The case file may include:

    • Copy of the Debit Voucher.

    • Copy of the Deposit Ticket.

    • Copy of Form 813 .

    • Correspondence to/from depository.

    • Correspondence to/from drawee bank (See Exhibit 3.0.167-16, Sample Memo for Requesting Information from Banks, for sample).

    • Copy of Taxpayer's check (front/back).

    • Transcript of the taxpayers' account.

    • Historical record of attempts to resolve the discrepancy.

3.0.167.7.4.2  (10-01-2012)
Administrative Resolution - Deposit Discrepancies

  1. The Director, Submission Processing W&I has the authority to resolve deposit discrepancies ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ without Office of Chief Counsel's recommendation and discrepancies of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ with Counsel's recommendation (See ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ). The Department of Justice (DOJ) has the authority to resolve deposit discrepancies ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (See ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ).

    Note:

    Accountability Periods before September 30, 1999 the Accountable Officer was the Service Center Director. After October 1, 1999 the Field Director, Submission Processing is the Accountable Officer.

  2. Documentation for cases resolved by the Director, Submission Processing W&I is the same as for cases submitted to DOJ. The memorandum contains a complete explanation of how the discrepancy occurred, the circumstances, when it was discovered and efforts taken to resolve. Complete the Losses and Shortages Documentation Check Sheet - Deposit Discrepancy (See Exhibit 3.0.167-7, Sample Relief Request Documentation) to insure the case file is complete. The memorandum for cases resolved by the Director, Submission Processing W&I contains a statement authorizing resolution and a signature block.

  3. Mail cases to:

    Internal Revenue Service
    Attention: Susan N. Hankerson, Losses and Shortages Analyst
    2970 Market Street (3B.G04.144)
    Philadelphia, PA 19104

  4. Use procedures in IRM 3.0.167.7.4.3, Clearing the 7650 Account - Deposit Discrepancies, when relief is granted.

3.0.167.7.4.3  (10-01-2012)
Clearing the 7650 Account - Deposit Discrepancies

  1. Clear the 7650 Account, Deposit Discrepancies, when relief is granted. An adjustment is made to revenue receipts.

    1. Debit RRACS 6900 Account, Adjustments or Corrections of Revenue Receipts.

    2. Credit RRACS 7650 Account, Deposit Discrepancies.

3.0.167.7.5  (10-01-2012)
Resolving Electronic Check Processing (ECP) Deposit Discrepancies

  1. The Field Director, Submission Processing is not accountable for Electronic Check Processing (ECP) Deposit Discrepancy losses. Therefore, authorization for termination, compromise, or suspension of collection by the Director, Submission Processing is not required. Authority is delegated to a level no lower than the Accounting Operation manager.

3.0.167.7.5.1  (10-01-2012)
Case File

  1. The case file documents attempts to resolve the deposit discrepancy. The case file may include:

    • Copy of the Debit Voucher.

    • Copy of the Deposit Ticket.

    • Copy of Form 813 .

    • Correspondence to/from depository.

    • Correspondence to/from drawee bank (See Exhibit 3.0.167-16, Sample Memo for Requesting Information from Banks, for sample).

    • Copy of Taxpayer's check (front/back).

    • Transcript of the taxpayers' account.

    • Historical record of attempts to resolve the discrepancy.

3.0.167.7.5.2  (10-01-2012)
Administrative Resolution - Electronic Check Processing (ECP) Deposit Discrepancies

  1. The Field Director, Submission Processing is not accountable for ECP Deposit Discrepancy losses. Therefore, authorization for termination, compromise, or suspension of collection by the Director, Submission Processing is not required. Authority is delegated to a level no lower than the Accounting Operation manager.

  2. Documentation for cases resolved by the Manager, Accounting Operation, is the same as for cases submitted to the Director, Submission Processing W&I and DOJ. The memorandum contains a complete explanation of how the discrepancy occurred, the circumstances, when it was discovered and efforts taken to resolve. Complete the Deposit Discrepancy Check Sheet (see Exhibit 3.0.167-7, Sample Relief Request Documentation) to ensure the case file is complete.

    Note:

    When using the Losses and Shortages Documentation Check Sheet - Deposit Discrepancy for ECP Deposit Discrepancies, use "N/A" for the "Correct Accountable Officer" since the Field Director, Submission Processing is not accountable for these losses.

  3. Use procedures in IRM 3.0.167.7.5.3, Clearing 7649 Account - Electronic Check Processing (ECP) Deposit Discrepancies, when approval is granted.

3.0.167.7.5.3  (10-01-2012)
Clearing 7649 Account - Electronic Check Processing (ECP) Deposit Discrepancies

  1. Clear the 7649 Account , Deposit Discrepancies, when approval is granted. An adjustment is made to revenue receipts:

    1. Debit RRACS 6901 Account, ECP Adjustments or Corrections of Revenue Receipts

    2. Credit RRACS 7649 Account, ECP Deposit Discrepancies

3.0.167.8  (10-18-2011)
Disbursement Losses

  1. Disbursement losses are unrecoverable erroneous refunds. An erroneous refund is any refund that the taxpayer was not entitled to receive. Unrecoverable erroneous refunds (disbursement losses) require administrative relief of the accountable officer. Procedures for erroneous refund control, collection, and taxpayer relief are in IRM 3.17.80 Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations. IRM 3.0.167, Losses and Shortages contains procedures for reports and administrative relief of the Accountable Officer.

3.0.167.8.1  (01-31-2013)
General Ledger Accounts for Erroneous Refunds

  1. Erroneous refunds resulting from administrative errors such as, misapplied payments, issuing duplicate refunds, direct deposit errors, and incorrect tax adjustments are classified as Category "D" Erroneous Refunds and are maintained in the Erroneous Refund function.

  2. Erroneous refunds are controlled in the following general ledger accounts:

    1. 1530 Account, Court Case Erroneous Refund

    2. 1535 Account, Criminal Investigation (CI) Court Ordered Restitution Erroneous Refund

    3. 1540 Account, Non-Court case Erroneous Refund

    4. 1543 Account, Payment Over Cancellation (POC) Erroneous Refund

    5. 1545 Account, Identity Theft Erroneous Refunds

    6. 4910 Account, Disbursement Losses

    7. 6905 Account, Identity (ID) Theft Erroneous Refund Write-off

    8. 6920 Account, Disbursement Write-off

  3. The external subsidiary record for these accounts is Form 3809, Miscellaneous Adjustment Voucher, which will be used to debit and credit the accounts as needed to control and track erroneous refunds.

    Exception:

    This does not apply to General Ledger 6905 Account (see IRM 3.17.64.17.3.6, Account 6905 ID Theft Erroneous Refund Write Offs) and 6920 Account (see IRM 3.17.64.17.3.7, Account 6920 Disbursement Write-Off).

  4. Each case is controlled with a unique document number on Form 3809. This document number allows for the tracking of an individual case from its inception to completion.

3.0.167.8.1.1  (10-01-2012)
1530 Account - Court Case Erroneous Refund

  1. 1530 Account, Court Case Erroneous Refund, records erroneous refund receivables that result in a court case.

    • A case is transferred from the 1540 Account, Non-Court Case Erroneous Refund, or 1543 Account, Payment Over Cancellation (POC) Erroneous Refund, to this account when it is determined that the case is going to court.

    • A case is transferred to the 4910 Account, Disbursement Loss Account, when the case is determined uncollectible. Documentation will explain why the case is uncollectible.

  2. 1530 Account will be supported by copies of bills, Letter 510C (Refund in Error; Return Check), court documents, and TIGTA reports, debit vouchers, or other documents showing the name of each debtor, amounts receivable, and details of the transaction creating the indebtedness.

  3. Criminal Investigation and employee fraud cases are controlled in this account.

  4. The access to these cases should be limited.

3.0.167.8.1.2  (10-01-2012)
1535 Account - Criminal Investigation (CI) Court Ordered Restitution Erroneous Refund (Kansas City Only)

  1. 1535 Account, Criminal Investigation (CI) Court Ordered Restitution Erroneous Refund, records erroneous refund receivables that result in a criminal investigation court case.

    • A case is transferred to the 1535 Account when it is determined that the Criminal Investigation case is going to court.

    • A case is transferred to the 4910 Account, Disbursement Loss Account, when the case is determined uncollectible. Documentation will explain why the case is uncollectible.

  2. 1535 Account will be supported by copies of Form 3809, and a TXMOD print reflecting the erroneous refund or a copy of the payment voucher received from Criminal Investigation (CI) in Ogden.

    Note:

    CI will maintain the original case file.

3.0.167.8.1.3  (10-01-2012)
1540 Account - Non-Court Case Erroneous Refund

  1. 1540 Account, Non Court Case Erroneous Refund, records erroneous refund receivables that are NOT court cases. This account represents erroneous refund receivables that have NOT resulted in court cases nor have been collected, assessed or determined uncollectible.

    • A case is transferred to the 1540 Account when it is determined that the case is a Non-Court Case Erroneous Refund.

      Note:

      A case is transferred to the 1530 Account when it is determined that the case is going to court.

    • A case is transferred to the 4910 Account, Disbursement Loss Account when the statute expires.

    • A case determined uncollectible before the statute expiration or ≡ ≡ ≡ ≡ ≡ ≡ ≡ is transferred to the 4910 Account.

  2. 1540 Account is supported by copies of bills, Letter 510C (Refund in Error; Return Check), debit vouchers or other documents showing the name of each debtor, amount receivable and details of the transaction creating the indebtedness.

3.0.167.8.1.4  (10-01-2014)
1543 Account - Payment Over Cancellation (POC) Erroneous Refund

  1. Effective August 25, 2014, 1543 Account, Payment Over Cancellation Erroneous Refund, records erroneous refund receivables that are the result of Payment Over Cancellation erroneous refunds that areNOT court cases. This account represents erroneous refund receivables that have NOT resulted in court cases nor have been collected, assessed or determined uncollectible.

    • A case is transferred to the 1543 Account when it is determined that the case is a Payment Over Cancellation erroneous refund.

      Note:

      A case is transferred to the 1530 Account when it is determined that the case is going to court.

    • A case is transferred to the 4910 Account, Disbursement Loss Account at the expiration of the 5 year statute period.

    • A case determined uncollectible before the statute expiration or ≡ ≡ ≡ ≡ ≡ ≡ ≡ is transferred to the 4910 Account.

  2. 1543 Account is supported by copies of bills, Letter 510C (Refund in Error; Return Check), debit vouchers or other documents showing the name of each debtor, amount receivable and details of the transaction creating the indebtedness.

3.0.167.8.1.5  (03-14-2013)
1545 Account - Identity (ID) Theft Erroneous Refund

  1. Effective June 25, 2012, 1545 Account, Identity (ID) Theft Erroneous Refund, records erroneous refund receivables caused by identity theft. This account represents erroneous refund receivables that are attributable to identity theft and deemed "Induced by Fraud or Misrepresentation of a Material Fact" .

    • A case is transferred to the 1545 Account when it is determined that the case is an ID Theft erroneous refund.

    • ID Theft Erroneous Refunds are considered "Induced by Fraud or Misrepresentation of a Material Fact" and should be transferred to the 6905 Account, ID Theft Erroneous Refund Write-off, at the expiration of the 5 year statute period. See IRM 3.17.243.3, BMF ID Theft Erroneous Refunds, Forms 3809 .

  2. 1545 Account is supported by copies of Form 3809 , account transcripts, return and/or return information, and details of the transaction creating the indebtedness.

  3. This account is NOT included in the accountability of the Accountable Officer.

3.0.167.8.1.6  (10-01-2014)
4910 Account - Disbursement Loss

  1. 4910 Account, Disbursement Loss, provides internal control for disbursement losses (unrecoverable erroneous refunds). Cases are maintained in this account while requesting administrative resolution for the Accountable Officer.

    Note:

    Management must review the 1530 Account, 1535 Account, 1540 Account and 1543 Account monthly to ensure that cases are timely transferred to the 4910 Account.

    • A case is transferred from the 1530 Account when the case is determined to be unrecoverable. Documentation explains why the case is unrecoverable.

    • A case is transferred from the 1535 Account when the case is determined to be unrecoverable. Documentation explains why the case is unrecoverable.

    • A case is transferred from the 1540 Account when the case is uncollectible, ≡ ≡ ≡ ≡ ≡ or the statute expires. Documentation will explain why the case is unrecoverable.

    • A case is transferred from the 1543 Account when the case is uncollectible, ≡ ≡ ≡ ≡ ≡ or the statute expires. Documentation will explain why the case is unrecoverable.

    • The case documentation is used to support the relief request.

    Exception:

    1545 Account, ID Theft Erroneous Refund losses, do not require administrative resolution because there is no Director accountability. See IRM 3.17.80, Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations, for procedures.

  2. When relief is authorized by the Director, Submission Processing W&I, refer to IRM 3.0.167.8.4.3, Clearing the 4910 Account - Disbursement Losses, for journaling instructions.

    Note:

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

3.0.167.8.1.7  (10-01-2012)
6905 Account - Identity (ID) Theft Erroneous Refund Write-off

  1. 6905 Account, ID Theft Erroneous Refund Write-off, provides internal control and tracking for identity theft erroneous refunds. This account will be debited to provide credit to the 1545 Account, ID Theft Erroneous Refund when the loss is deemed uncollectible.

    Reminder:

    These losses do not require administrative resolution because there is no Director accountability. See IRM 3.17.80, Working and Monitoring Category D, Erroneous Refund Cases in Accounting Operations, for procedures.

3.0.167.8.1.8  (10-01-2012)
6920 Account - Disbursement Write-off

  1. 6920 Account, Disbursement Write-Off, provides internal control and accountability for disbursement losses. This account will be debited to provide credit to the 4910 Account, Disbursement Loss when administrative resolution is authorized.

3.0.167.8.2  (10-01-2012)
Preliminary Reports - Employee Fraud Only

  1. The unauthorized movement of money, filing of returns, making of adjustments, or requesting refunds that is calculated to cause illegitimate gain to an employee is fraud. The Field Director, Submission Processing is responsible for reporting these erroneous refunds.

  2. Employee fraud is the only preliminary report required for disbursement losses. If fraud is suspected, contact TIGTA immediately.

  3. The preliminary reports will contain a statement of facts, including type of irregularity, date and amount. Include the name of the Accountable Officer and information on any repayments already made. See Exhibit 3.0.167-13, Sample Employee Fraud Preliminary Report.

  4. Preliminary reports from the Field Director, Submission Processing are sent to the Director, Submission Processing W&I.

  5. The signed Preliminary Report may be sent via e-mail to Susan.Hankerson@irs.gov, faxed to 267–941–1008 or mailed to:

    Internal Revenue Service
    Attention: Susan N. Hankerson, Losses and Shortages Analyst
    2970 Market Street (3B.G04.144)
    Philadelphia, PA 19104

3.0.167.8.3  (10-01-2012)
Supplemental Reports - Employee Fraud Only

  1. When TIGTA discovers additional disbursement losses or perpetrators and when full employee restitution is received after the Preliminary Report has been forwarded, a Supplemental Report is submitted by the Field Director, Submission Processing to the Director, Submission Processing W&I. See Exhibit 3.0.167-14, Sample Employee Fraud Supplemental Report.

3.0.167.8.4  (03-04-2013)
Erroneous Refund Administrative Resolution/Relief

  1. Administrative resolution/relief is requested when the erroneous refund is not recoverable, including employee fraud and identity (ID) theft. The civil suit statute expiration date will determine that the account is not recoverable for most non-court cases.

  2. Management is responsible for ensuring that administrative resolution for erroneous refunds is requested monthly.

    Note:

    When the loss is more than the judgment, request administrative resolution/relief for the amount over the judgment. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Management is responsible for ensuring that administrative resolution for identity (ID) theft cases is requested at the expiration of the 5 year statute period.

  4. Management is responsible for ensuring that relief for employee fraud is requested timely.

3.0.167.8.4.1  (10-01-2014)
Administrative Resolution - Erroneous Refund Procedures

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Requests MUST be e-mailed and include two attachments. The first attachment must include a scanned Memorandum with the signature and date of the Field Director, Submission Processing in PDF format. The second attachment, the Erroneous Refund Listing, must be in Microsoft Excel Format.

    Note:

    Any request that is received in a format other than stated above, will be rejected.

  3. There should be one signed memo for each listing submitted. Stated in the body of the memo should be the specific month and year the listing is for.

  4. The Erroneous Refund Listing must include the specific month and year the listing is for, Accountable Director, Case Number (not SSN/EIN), Loss Amount, Cause of Loss and the Erroneous Refund Statute Expiration Date (ERSED). See Exhibit 3.0.167-11, Sample Memorandum and Case Listing for Administrative Resolution of Erroneous Refund Losses.

    Note:

    For disbursement losses over $100,000.00, a detailed explanation of the cause of the loss, efforts/attempts made to recoup the loss and amounts collected, if any, should accompany the Administrative Resolution request.

  5. The Director, Submission Processing W&I may administratively resolve these losses and authorize the movement of these losses from the 4910 Account, Disbursement Loss, to the 6920 Account, Disbursement Write-Off.

    Exception:

    Identity theft erroneous refund losses are administratively resolved at a level no lower than the Accounting Operation Manager. See IRM 3.0.167.8.4.4, Administrative Resolution - Identity (ID) Theft Erroneous Refund Procedures, for Identity (ID) Theft Administrative Resolution procedures.

  6. Campuses should expect to receive the approved erroneous refund write-off requests back within four to five weeks from the due date to the HQ Losses and Shortages Analyst.

  7. Use one of the following acceptable terms:

    • Bankruptcy

    • Credit Card Charge Back

    • Dishonored Check (Includes Insufficient Funds)

    • Duplicate Return/Duplicate Refund

    • Duplicate Refund (TC 840 in error)

    • Duplicate Refund (TC 846 in error)

    • Duplicate Refunds (TC 840's and/or 846's)

    • Encoding Error

    • Fraudulent Return (TC 840/841)

    • Health Coverage Tax Credit (HCTC)

    • Incorrect Adjustment/Hold Code

    • Incorrect Credit Interest

    • Incorrect Credit Transfer

    • Incorrect Manual Refund (TC 840)

    • Incorrect Withholding

    • Internet Tax Scheme

    • Misapplied Payment - Direct Deposit Error -Account #

    • Misapplied Payment - MFT

    • Misapplied Payment - Direct Deposit Error - Routing #

    • Misapplied Payment - Tax Year

    • Misapplied Payment - TIN

    • Misapplied Payment Lockbox -Direct Deposit Error - Account #

    • Misapplied Payment Lockbox - MFT

    • Misapplied Payment Lockbox - Direct Deposit Error - Routing #

    • Misapplied Payment Lockbox - Tax Year

    • Misapplied Payment Lockbox - TIN

    • Mixed Entity

    • Non Receipt Claim (for all recertification cases)

    • Omitted or Improper Monitoring

    • Other - Field Error (describe)

    • Other - Campus Error (describe)

    • Payment Over Cancellation

    • Refund Intercept Processing Error

    • Statute Expired Credit Release

      Note:

      No case on the listing should have an ERSED date later than the memorandum date. All cases on the listing must have a specific cause of loss for each case. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  8. The Disbursement Loss Relief Request Checklist is completed for each case. The checklist is part of the case file for all cases. See Exhibit 3.0.167-12, Disbursement Loss Relief Request Check List.

  9. When administrative resolution is authorized, the procedures in IRM 3.0.167.8.4.3, Clearing the 4910 Account - Disbursement Losses, are followed to clear the 4910 Account .

3.0.167.8.4.2  (10-01-2012)
Relief - Erroneous Refund Procedures Employee Fraud Only

  1. The Director, Submission Processing W&I is authorized to grant relief for all losses caused by employee fraud. The accountable officer for employee fraud is the director at the time the loss occurred. When the employee fraud case is determined to be uncollectible, prepare a memorandum from the Field Director, Submission Processing to the Director, Submission Processing W&I. The memorandum contains a complete explanation of how the loss occurred and the circumstances surrounding it. State what internal controls were in place at the time of the loss and any changes made as a result of the loss. State what action was taken to recover the loss and why it is uncollectible. A recommendation is made to grant relief to the Accountable Officer. This recommendation is supported by the case documentation. A statement granting relief is part of the memorandum. Include a statement of how the loss will be resolved when relief is granted. See ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    Note:

    Accountability Periods before September 30, 1999 the Accountable Officer was the Service Center Director. After October 1, 1999 the Field Director, Submission Processing is the Accountable Officer.

  2. The Disbursement Loss Relief Request Checklist is completed for each case. The checklist is part of the case file for all cases. See Exhibit 3.0.167-13, Sample Employee Fraud Preliminary Report.

    Note:

    These items are not included in the monthly administrative resolution request for erroneous refunds. Employee fraud cases require "relief" of the Accountable Officer versus "administrative resolution" of the erroneous refund loss.

    Mail to:
    Internal Revenue Service
    Attention: Susan N. Hankerson, Losses and Shortages Analyst
    2970 Market Street (3B.G04.144)
    Philadelphia, PA 19104

  3. When relief is granted, the procedures in IRM 3.0.167.8.4.3, Clearing the 4910 Account - Disbursement Losses, are followed to clear the 4910 account .

3.0.167.8.4.3  (10-01-2011)
Clearing the 4910 Account - Disbursement Losses

  1. Clear the 4910 Account when administrative resolution or relief is granted. The following journal action is required to clear the 4910 account:

    1. Debit RRACS 6920 Account, Disbursement Write-off

    2. Credit RRACS 4910 Account, Disbursement Loss

3.0.167.8.4.4  (10-01-2013)
Administrative Resolution - Identity (ID) Theft Erroneous Refund Procedures

  1. The Field Director, Submission Processing is not accountable for identity (ID) theft losses. Therefore, request for administrative resolution by the Director, Submission Processing is not required. Authority is delegated to a level no lower than the Manager, Accounting Control/Services Operation.

    Note:

    These losses do not impact Director’s Accountability or cause an irregularity in the accounts of the Campus Field Director’s. Submission to the HQ Losses and Shortages Analyst is not required.

  2. An extract will be pulled from the Custodial Detail Database (CDDB) identifying accounts that have been identified as meeting the 5 year statute expiration date.

  3. Each campus will receive an extract on a monthly basis on approximately the 4th working day of the each month. The extract will identify expired statute cases by campus using the DLN associated with the corresponding campus.

  4. There will be two extracts for each month, one for Transaction Code (TC) 841’s and one for TC 700’s. Each extract will have a total volume and amount at the end of the spreadsheet.

  5. There should be one signed memo for both extracts. See IRM 3.17.243-17, Identity Theft Write-off Cover Memo.

  6. The Manager, Accounting Control/Services Operation, may administratively resolve these losses and authorize the movement of these losses from the 1545 Account, Identity (ID) Theft Erroneous Refund, to the 6905 Account, Identity (ID) Theft Erroneous Refund Write-off.

  7. When administrative resolution is authorized, the procedures in IRM 3.0.167.8.4.5, Clearing 1545 Account - Identity (ID) Theft Erroneous Refund, are followed to clear the 1545 Account .

  8. The journalization each month must be completed by end of month processing.

3.0.167.8.4.5  (10-01-2012)
Clearing 1545 Account - Identity (ID) Theft Erroneous Refund

  1. Clear the 1545 Account, when administrative resolution is granted. The following journal action is required to clear the 1545 account:

    1. Debit RRACS 6905 Account, Identity (ID) Theft Erroneous Refund Write-off

    2. Credit RRACS 1545 Account, Identity (ID) Theft Erroneous Refund

3.0.167.9  (10-01-2011)
Annual Report of Administratively Resolved Irregularities

  1. The Losses and Shortages Analyst, as required by Treasury Directive 32-04, maintains a central control record of administratively resolved cases. This information is used to prepare an annual report to the Commissioner for review. It is due to the Commissioner by November 15th. A copy of the report is sent to the Deputy Commissioner for Service and Enforcement, Commissioner, Small Business/Self Employed Division, Commissioner, Tax Exempt and Government Entities Division, Commissioner, Large and Mid-Size Division, Chief Financial Officer and TIGTA. The report is available for review by the General Accountability Office (GAO) and Treasury audit and investigative personnel.

3.0.167.10  (10-01-2011)
Losses in Transit

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The Postal Service or other carrier is the agent of the sender, and funds in shipment remain in the "custody" of the accountable officer who shipped them until delivered, notwithstanding the fact that they are in the physical possession of the carrier. Thus, a loss in shipment is a physical loss for which an accountable officer is liable.

  2. When a deposit is not received by a depositary bank for the campus, it is the responsibility of the Submission Processing Campus to determine if a deposit in transit has been lost and report accordingly.

  3. When a deposit is not received by a depositary bank for the TAC's, it is the responsibility of the TAC Manager to determine if a deposit in transit has been lost and report accordingly.

3.0.167.10.1  (10-01-2011)
Government Losses in Shipment Act (GLISA)

  1. The Government Losses in Shipment Act, 40 USC Section 17302, provides for reimbursement to federal agencies suffering loss, damage or destruction of valuables in transit to the consignee designated to receive their shipment.

  2. The Government Losses in Shipment Act (GLISA), 40 U.S.C. 17301-17309, authorizes the issuance of indemnity agreements by the Bureau of Public Debt (BPD) to replace negotiable securities or instruments, such as cashier's checks, money orders, Treasury Bonds, etc. if the taxpayer has actually paid the money.

  3. Most situations occur in a TAC 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.

  4. 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.

3.0.167.10.2  (10-01-2014)
Losses in Transit Procedures

  1. Submission Processing or Area Office receives notice or determines that a deposit was lost, destroyed or damaged in transit to the federal depository and the deposit contains ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , a report by wire is transmitted to the Bureau of Public Debt (BPD) followed by a written report. The report includes date of shipment, amount and kind of valuables lost, destroyed or damaged, name and address of the consignee, method of transportation, name of carrier and location from which shipped. Also, provide the registry or receipt number of the carrier bill of lading and cause of the loss, destruction or damage, if known.

    Note:

    Cash losses incurred during transit by bonded couriers may be charged to the cash courier.

  2. Submission Processing or Area Office immediately reports the loss, destruction or damage to TIGTA. If you suspect or know of a potential loss of PII also report it to the Computer Security Incident Response Center (CSIRC) at 1-240-613-3606.

  3. A copy of the wire or report is used by the Accounting Operation as the authority to establish a control while the deposit is being reconstructed.

  4. The Secretary of the Treasury is authorized to replace lost, destroyed or damaged valuables, or their value, under GLISA. Claims for replacement for losses are sent through appropriate administrative channels to the Commissioner W&I.

  5. A claim under GLISA is sent to the Director, Submission Processing W&I. The request for replacement is accompanied by a copy of the report of the loss, proof of shipment, copy of the receipt, bill of lading or other record and proof of loss, destruction or damage including a statement of the circumstances and condition in which a shipment was received. Also needed are affidavits regarding the loss from the depository and carrier, statement and recommendation of the investigating officers, statement regarding all actions taken to recover the loss and a copy of depository and carrier contract, if available.

3.0.167.10.3  (10-01-2011)
Tracer Action on Unacknowledged Deposit

  1. Accounting must follow up with the depositary on any deposits not confirmed within nine calendar days. A second contact will be made five days after the first contact.

  2. If the deposit is still unconfirmed five days after the second contact, the Accounting Operation managers will notify Supervisors; the Field Director, Submission Processing; Receipt and Control function, and the area office that an area office deposit is missing. TIGTA and the Director, Submission Processing W&I are also contacted.

  3. If the deposit is traced to the depositary via receipt of transmittal, the loss is the responsibility and liability of the bank. 7650 Account is not debited. The W&I Staff will coordinate with the bank representatives to resolve. If necessary, Office of Chief Counsel is contacted for assistance in receiving appropriate credit from the bank. Bureau of Fiscal Service (BFS) can provide assistance in problems arising with financial institutions. BFS has an automated system that assesses interest to the financial institution when the deposit ticket date differs from the current date. Therefore, IRS should verify that the financial institution is reporting the date correctly on the confirmed deposit tickets. IRS does not receive this payment of interest. This could also apply when resolving "routine" deposit discrepancies.

  4. If the deposit cannot be traced to the depositary bank, take the following recovery actions; credit the Revenue Receipt Accounts in the General Ledger for the amount of each missing SF215A and debit the 7650 Account (Losses and Shortage) and request returns or payment documents from files. DLNs are determined from the accounting package. Returns pulled from files are timely released upon completion of research. While the returns are charged out, they are maintained in a searchable order so that other requesters can have access to the return information when necessary. In the event that some items are missing from these blocks, initiate special search procedures to locate them.

  5. Request MFTRA to determine account status. Command Code (CC) IMFOL/BMFOL is used to research account status also. Check IDRS for payments which did not post. This identifies rejected or unpostable items. Alert the Reject or Unpostable functions on any items discovered. All credits post before they are moved to satisfy the 7650 Account .

  6. Prepare a list of taxpayers' names, DLNs, and the credits remitted that are reflected on each return or payment document. Balance the individual amounts on the list to the applicable Form 813 and the deposit tickets. Determine whether the remittances were made by check, money order, or cash.

  7. When it is determined that cash was tendered, contact the Director, Submission Processing W&I, do not debit the taxpayer's account for lost cash deposits.

  8. When the remittance is a cashier's check or money order, follow the indemnity agreement procedures to secure a replacement.

  9. When the remittance is a personal check, send a letter to each taxpayer explaining that their check was lost prior to deposit, the taxpayer should stop payment on the original check and reissue a new check. Furnish the taxpayer with a name, telephone number and mailing address of the person to contact for additional assistance.

  10. Freeze the taxpayer's account so that no notices or refunds are sent. Replacement remittances should be deposited daily on a separate deposit ticket and the amounts of the deposit controlled.

  11. When taxpayers reduce their remittances for expenses incurred for the "stop payment" action, or if they claim reimbursement for these expenses, but have not reduced their remittances, the procedures for Form 8546, Claim for Reimbursement of Bank Charges, is followed.

  12. Replacement checks may become dishonored because of the "stop payment" action. Contact the taxpayer by phone, or by letter and request that the bank be advised to remove the "stop payment" on the replacement check. Hold the dishonored checks three days if contact is by phone, or seven days if contact is by letter and redeposit.

  13. If a replacement check is not received within 60 days of the date of the first letter, or if it is dishonored for other than "stop payment" , debit the taxpayer's account and remove freezes etc. to allow issuance of a balance due notice.

  14. Because of the possibility of litigation or future correspondence, each taxpayer involved should have a folder prepared to receive all information pertaining to their account. These will be retained 12 years and disposed of according to the Records Disposition Handbook.

3.0.167.10.4  (10-01-2011)
Lost Accounting Packages

  1. If an accounting package is lost, an exhaustive search of the Submission Processing Campus or Area Office, as appropriate, will be conducted. If the package is not found, it will be reconstructed from the documents, by contact with the area office and with the bank, as necessary and appropriate.

3.0.167.10.5  (10-01-2011)
Relief - Losses in Shipment

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

  2. If a loss in shipment occurs, the agency should first explore the possibility of filing a claim under the GLISA and should consider requesting relief only if this fails. Denial of a claim under GLISA will cause deeper inquiry upon request for relief since it suggests the possibility that someone at the point of shipment may have been negligent, but it will not automatically preclude the granting of relief.

3.0.167.11  (10-01-2011)
Indemnity Agreements

  1. The Government Losses in Shipment Act (GLISA), 40 USC §17306, 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. where the taxpayer has actually paid the money. Indemnity agreements are not provided for personal checks.

  2. Replacement for the loss should be obtained without an indemnity agreement when possible. Many taxpayers use postal money orders which can be traced and a replacement can be obtained by completing Postal Form PS 6401. A replacement is issued within three weeks without an indemnity agreement.

  3. Commercial Banks are requesting signatures on indemnity for cashier checks. These requests are sent for a replacement cashier's check that IRS never received or was lost by IRS. The bank will not issue a replacement check until an indemnity agreement is issued by Bureau of Public Debt (BPD).

3.0.167.11.1  (10-18-2011)
Submission Processing Procedures

  1. Responsibility for controlling and working indemnity agreements is in the Accounting Operation Submission Processing, Taxpayer Advocate Service or Area Office.

  2. The following actions are necessary before submitting an indemnity agreement to Headquarters for approval:

    Note:

    Do not debit the 7650 Account.

    1. Notify the taxpayer that it will take 60 to 90 days to process an indemnity agreement.

    2. Control the case, input Transaction Code (TC) 470 with no closing code and monitor the account until it is properly credited.

  3. 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
    Attention: Susan N. Hankerson, Losses and Shortages Analyst
    2970 Market Street (3B.G04.144)
    Philadelphia, PA 19104

  4. The memorandum, addressed to the Chief, Accounting and Tax Payment Branch, requesting an indemnity Agreement must be signed by the Field Director, Submission Processing, Taxpayer Advocate Service or Area Office Director and contain the following information:

    1. Taxpayer name and Taxpayer Identification Number (TIN).

    2. Date the instrument was issued.

    3. Description and amount of the instrument.

    4. The financial institution name and address.

    5. Address where to mail the replacement check.

  5. Attachments to the request must contain:

    1. The efforts to obtain a replacement.

    2. Written request for an indemnity agreement from the financial institution.

    3. A copy of the negotiable security or instrument.

  6. The replacement check must be issued payable to the United States Treasury. Under no circumstance will it be reissued payable to the taxpayer.

3.0.167.12  (10-01-2012)
Unclaimed Funds

  1. The Field Director, Submission Processing is authorized to sign for unclaimed funds that were made payable to the Internal Revenue Service, or entity such as IRS, that were intended for their accounting jurisdiction.

    Note:

    This will reduce the number of Indemnity Agreements needed to recover unclaimed funds.

  2. Any inquiries received from any State Agency regarding unclaimed funds being held for the IRS are to be sent to:

    U.S. Department of Treasury
    Bureau of Fiscal Service
    Client Services Branch
    Attn: H. J. Phillips
    P.O. Box 149058
    Austin, TX 78714

  3. The Field Director, Submission Processing is authorized to sign the necessary documents to recover seized money/assets that were paid, collected or disbursed under Internal Revenue Laws.

    Note:

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

3.0.167.13  (10-01-2012)
Transfer of Submission Processing Field Director's Accountability

  1. Transfer of Field Director Accountability occurs at the highest executive levels of the organization and often involve decisions from the Executive Resource Board and Department of the Treasury, to name a few.

  2. In accordance with the General Accountability Office's (GAO) Accounting Principles and Standards http://www.gao.gov/index.html, Accountable Officers are required to render complete accounting documentation covering the full extent of their financial accountability, as of the last day as the Accountable Officer for their jurisdiction.

  3. Transfer of Director's Accountability will coincide with the Personnel Action Request (PAR) action for both the incoming and outgoing Director's.

    Note:

    Since the end of the month does not always coincide with the end of the pay period, the transfer of Director's Accountability may occur at any time during the month. See IRM 3.0.167.13.2, Transfer of Accountability Closeout Considerations, for more information on the transfer process.

  4. Documentation must be maintained in the Submission Processing Campus GAO Site Audit File. Exhibit 3.0.167-17, Director's Accountability Transfer Checklist, provides a checklist to assist in the preparation of an action plan for the transfer of accountability. This checklist is only a guide and must be modified to fit needs.

3.0.167.13.1  (10-01-2011)
Accountability for Revenue Receipts

  1. Delegation Order 1-6 (formerly DO-29, Rev. 5), IRM 1.2.40.7, delegates to Field Directors, Submission Processing the authority to certify and approve as accountable officers Internal Revenue Collections.

  2. Deposit Tickets prepared by Submission Processing Campus, Taxpayer Assistance Centers and Lockbox Banks use the Agency Locator Code for the campus. Field Directors are accountable for all tax collections received within their accounting jurisdiction. They are accountable for Losses and Shortages of collections, Treasury Bond Deposits, as well as debit vouchers and assets seized in lieu of tax payments.

  3. Area offices are responsible for providing information on Losses and Shortages, Seized/Acquired Property and Collateral Held to Submission Processing to ensure that proper accountability is maintained.

    Note:

    Seized/Acquired Property and Collateral is centralized in the Ogden Submission Processing accounting jurisdiction.

    1. Offices are required to report losses and/or shortages to the Accounting Operation by memorandum.

    2. Area offices receive a monthly copy of the District Office Inventory Summary Report which accounts for the balance of Seized Property, Acquired Property and Collateral Held. The report is used to confirm or reconcile any differences.

    3. Semi-annual District Office Detail Report supports the District Office Inventory Summary Report. A two-way memo is sent to each office requesting confirmation of the inventory or a list of any discrepancies.

    4. The financial accountability requires the physical presence of the Field Director, Submission Processing. Prudent financial management requires a person designated as the accountable officer if the Director is on detail or extended leave in excess of sixty (60) days.

      Note:

      Transfer of Accountability does not apply to an employee "Acting" as a director when appointed to act by the director while he/she is absent for a short period of time.

      Note:

      Transfer of Accountability does apply to an employee who is appointed as "Interim" Field Director by the Director, Submission Processing. An "Interim" Field Director is appointed until a permanent Field Director is named.

3.0.167.13.2  (10-01-2012)
Transfer of Accountability Closeout Considerations

  1. Transfer of Field Director Accountability occur at the highest executive levels of the organization and, although month-end processing is considered, it is not a determining factor when these executive changes are made.

  2. If the transfer of accountability coincides with the end of the month:

    1. RRACS month-end processing will be completed.

    2. The SF 224 for the departing director will be marked "FINAL" .

    3. The SF 224 submitted the following month under the accountability of the new director will be marked "FIRST" .

  3. If the transfer of accountability does not occur at the end of the month:

    1. Closeout procedures must be completed for the date of closeout. This date will generally be a Saturday to coincide with the PAR action and agency processing.

    2. Due to the implementation of Customer Accounts Data Engine (CADE) II, it may be necessary to closeout Director's Accountability on Saturday to include weekend batch postings (i.e., 103, 105, 162, 170 and 180).

    3. Generate the SF 224 but do not enter into the Central Accounting Reporting System (CARS) or transmit to Bureau of Fiscal Service (BFS).. Include the SF 224 in the accountability package. RRACS cumulates the SF 224 so these figures will be included in the end of month SF 224 sent to the Bureau of Fiscal Service (BFS).

  4. A representative is designated to ensure that the procedures necessary to transfer accountability are followed and documented.

  5. Support Services must change vault/safe combinations the outgoing director had access to, replace form letters bearing the outgoing directors name, change signature stamps and review Delegation of Authority Orders.

  6. Accounting Operation must ensure all debits and credits are journalized under the correct Director's Accountability.

3.0.167.13.3  (10-01-2011)
Accounting Procedures for Transfer of Submission Processing Director's Accountability

  1. These instructions provide the minimum requirements and general guidelines for Accounting.

    Note:

    The checklist, Exhibit 3.0.167-17, Director's Accountability Transfer Checklist, is intended as a guideline and should be modified to each individual campus needs in the development of their Action Alan (part of the Accountability Package).

    Reminder:

    The Action Plan must contain the specific action taken and the date completed.

    1. Notify the Director, Submission Processing W&I and the appropriate field offices of any emergency situation or existing condition which could jeopardize an orderly transfer of accountability. Resolve the conditions hindering the transfer process as soon as possible.

    2. Notify the appropriate field offices and the Submission Processing Campus Receipt and Control function of the name and phone number of the Accounting Contact Person.

    3. Review Delegation of Authority Orders to ensure the proper title of the position is reflected.

    4. All Deposit Tickets and Debit Vouchers dated through the date of transfer must be input to RRACS. Use Collections Information Repository (CIR) as a tool to secure and resolve any outstanding Deposit Tickets and to journalize all outstanding Debit Vouchers to the 1720 Account, Dishonored Checks, Adjustments.

    5. Include all collections received through the transfer date under the outgoing Director. Input to 7500 Account, Undeposited Collections, memo copies of Deposit Tickets (DT) marked "Undeposited Collections" to cover tax payments received on the transfer date but not submitted to the depositary that day. Prepare a list and make copies of all Undeposited Collection deposit tickets.

      Note:

      Entry to 7500 Account, Undeposited Collections, is via RRACS DBA (Database Administrator) window only.

    6. Reflect Undeposited Collections under the outgoing Director. Input these deposits to 7500 Account, so that the General Ledger Trial Balance (secured at the end of the transfer date) reflects these items. Upon deposit of these collections, transfer to revenue receipts. The outgoing Director is responsible for these collections although they are deposited under the incoming Director.

      Note:

      Below are examples of specific timeframes.

      1. These undeposited collections deposit tickets must be journalized into the RRACS 7500 account (Window 906) prior to or on the last day of the current director's accountability if the transfer occurs at any time during the month except the last day of the calendar month.
      Example 1: The last day of accountability for the outgoing director is February 19th and the first day of accountability for the incoming director is February 20th. The undeposited collections deposit tickets must be journalized into the RRACS system prior to or on February 19th.

      2. If the transfer occurs on the last day of the calendar month, the undeposited collections deposit tickets must be journalized into the RRACS system prior to the RRACS system closing for the month end, which is the second work day of the following month.
      Example 2: The last day of accountability for the outgoing director is February 28th and the first day of accountability for the incoming director is March 1st. RRACS closes for February accounting period on March 3rd. The undeposited collections deposit tickets must be journalized to the 7500 account on or before March 3rd, the closing day for RRACS for the February accounting period.
      3. If the Transfer of Accountability occurs on the last day of the calendar month, do not journalize any undeposited collections deposit tickets out of the RRACS 7500 account (Window 907) to revenue receipts until the RRACS system opens for the new Accounting period. (Usually, RRACS opens for the new Accounting month on the third working day of the next month).
      Example 3: The last day of accountability for the outgoing director is February 28th and the first day of accountability for the incoming director is March 1st. RRACS closes for the February accounting period on March 3rd. Do not journalize the undeposited collections deposit tickets out of the 7500 account to revenue receipts until March 4th when RRACS opens for the new accounting period of March.
      4. If the transfer of accountability occurs at any time of the month other than the last day, then journalize the undeposited collections deposit tickets out of the RRACS 7500 account (Window 907) to revenue receipts on the first working day following the transfer under the incoming director.


      Example 4: The last day of accountability for the outgoing director is February 19th and the first day of accountability for the incoming director is February 20th. Do not journalize the Undeposited Collections deposit tickets out of the 7500 account to revenue receipts until February 20th when the incoming director is accountable.

    7. Reconcile the totals of the District Office Inventory Detail Report and Loss/Shortage Report with the totals in the related general ledger accounts. Accelerate posting of all transactions for these accounts. Outstanding losses and shortages must be separated according to the Director accountable for them.

    8. Verify the District Office Inventory Detail Report and Loss/Shortage Report with the area field office and accounting records. Control and transmit copies of these reports to the appropriate offices with sufficient time for their review and concurrence with the listing as of the date of transfer. Copies of these listings must be signed by responsible officials and included in the accountability package maintained in the GAO Site Audit File.

    9. The RACS Database Administrator (DBA) will change the Director's name on RRACS to the incoming Director’s name on the first day he/she becomes the Accountable Officer if the transfer takes place any time during the month except the last day. If the transfer takes place on the last day of the month, change the RRACS system on the 1st day RRACS is open for the following month.

      Example:

      The last day of accountability for the outgoing director is February 19th and the first day of accountability for the incoming director is February 20th. Change the RRACS system at beginning of day on February 20th.

      Example:

      The last day of accountability for the outgoing director is February 28th and the first day of accountability for the incoming director is March 1st. RRACS closes for the February accounting period, on the 2nd work day of the month, March 3rd. After month end reports have been completed, change the RRACS system to the new accounting period of March, and change the Director’s name.

    10. Dishonored Check debit vouchers must be added to the 1710 Account, Dishonored Check, daily. All debit vouchers that are added must be dated prior to or on the transfer date and must be journalized.

  2. (Ogden only) 3200 Account (Collateral Held), 3300 Account (Seized Property, and 7100 Account (Property Acquired in Payment of Taxes) must be balanced before the end of the month of the date of transfer and included on Form 3997 even if it is not at the end of a quarter.

3.0.167.13.4  (10-18-2011)
Accountability Package

  1. After assuring that all transactions have been posted to RRACS, prepare an Accountability Package. This package must include information for both outgoing and incoming Directors. The following documents are required for the package:

    Note:

    The format of this package is an 81/1 X 11 binder titled ____Campus Transfer of Accountability, ____(name outgoing Director), ____(name of incoming Director), date of transfer.

    1. General Ledger Trial Balance secured from RRACS as of the transfer date.

    2. A listing of amounts included in 7500 Account as deposited on the transfer date. Include copies of the Deposit Tickets after the deposit is made.

    3. District Office Inventory Detail Report reconciled and verified as of the date of transfer.

    4. Loss/Shortage Report reconciled and verified as of the date of transfer.

    5. A month-end Revenue Receipts Summary (Form 3996) for the month in which the transfer of accountability occurred.

    6. Reconciliation of General Ledger Accounts (Form 3997) for the month in which the accountability transfer occurred.

    7. Statement of Transactions (SF 224) for the month in which the accountability transfer occurred.

    8. Final action plan.

    9. Copy of the "Record of Contents of Safes/Vaults" spreadsheet. (This can be obtained from the SP Planning and Analysis Staff).

  2. Prepare a memorandum from both Field Directors to the Director, Submission Processing W&I with a statement that both officials have reviewed their records of accountability. Provide a concurrence line for both officials' signatures on the memorandum. A copy of the documents in the accountability package will be provided to either official, if requested.

  3. A complete original accountability package will be maintained in the GAO Site Audit File.

  4. Prepare a copy of the accountability package for the Director, Submission Processing W&I.

    Mail to:
    Internal Revenue Service
    Attention: Susan N. Hankerson, Losses and Shortages Analyst
    2970 Market Street (3B.G04.144)
    Philadelphia, PA 19104

  5. Completed Accountability Packages should be received the Headquarters Losses and Shortages Analyst within 60 days of the date of transfer.

3.0.167.13.5  (10-01-2011)
Ceremony

  1. Public support, understanding and cooperation are vital to the successful administration of our self-assessment tax system. Certain public ceremonies tend to promote our objectives. The incoming Director will discuss ceremonial options with the Commissioner W&I.

  2. Informal induction may be limited to an informal meeting with the Division Commissioner swearing in the new appointee. Generally, the audience will be made up of the local staff with possible attendance of heads of professional groups. News coverage would be limited to distribution of a prepared news release. However, the extent of planned coverage will be on a case by case basis.

    1. Develop a proposed general schedule of events and coordinate with the incoming Director and the Division Commissioner.

    2. Prepare an announcement for employees. Coordinate with the incoming Director and secure a recent photograph for the announcement.

    3. Prepare a news release announcing the ceremony and arrange for photographers if they are part of the news release.

    4. Develop a list of individuals who will be invited to the ceremony and/or reception.

    5. If guests from outside the Service are invited, obtain the Director's approval of the list and invitations.

    6. Arrange for space in which the oath of office is to be administered.

    7. Arrange for space and supplies for a reception if one is held.

    8. Develop a list of individuals the Director should meet.

    9. Finalize schedule of events, identify specific dates and actions and obtain approval from the Director.

    10. Distribute announcement to employees. Include a schedule for the reception if all employees are invited.

    11. Distribute news release on the appropriate date.

    12. Notify Service personal who will attend the ceremony of the time and place. Issue invitations to non-Service persons.

  3. Formal induction includes a formal swearing in by a Federal Judge in a courtroom setting. An appropriate guest list and media coverage are necessary.

    1. Make initial contact with the Clerk of the Court to determine availability of Judges and courtrooms. Additionally, determine the courtroom seating capacity, restrictions on media coverage, parking facilities, lead time required for arrangement of courtroom facilities. If possible, schedule a tentative date for the Director and Judge to meet.

    2. The Director should meet with the Clerk of the Court and the Judge who will administer the oath and agree upon the specific date and time for the ceremony and publicity photographs.

      Note:

      Photography is usually not permitted in District Courtrooms; the swearing–in ceremony may be reenacted for photographers in the Judges chambers, or the Judge and Director may be pictured signing the Standard Form 61.

    3. The Director and the Judge need to have an agreement on recognizing distinguished guests.

    4. Arrange for the planning of the program if one is to be distributed at the ceremony. Contents should be confined to identification of the participants, text of the oath of office and a brief schedule of events.

Exhibit 3.0.167-1 
List of Accountable Officers

DIRECTORS
ACCOUNTABILITY PERIODS
ANDOVER     
THOMAS M. QUINN 09/01/85 - 07/31/99
CAROL STENDER-LARKIN 08/01/99 - 06/30/05
KATHLEEN BUSHNELL 07/01/05 - 01/22/06
NANCY AIELLO 01/23/06 - 05/31/07
AMY STANTON 06/01/07 - 10/08/07
NANCY AIELLO 10/09/07 - 08/31/09
ATLANTA     
SYLVIA H. WREN 03/03/85 - 12/05/87
RAYMOND P. KEENAN 12/06/87 - 01/07/88
BERNARD BARELA 01/08/88 - 01/16/88
MICHAEL R. ALLEN 01/17/88 - 05/28/94
BEVERLY A. STOWELL 05/29/94 -12/31/96
RICHARD W. MARSH 01/01/97 - 07/04/98
RON WATSON 07/05/98 - 08/31/98
CHARLES WASHINGTON 09/01/98 - 07/31/99
TERRY O'BRIEN 08/01/99 - 01/02/04
RICK SEABORN 01/03/04 - 01/22/04
JAMES GAITHER 01/23/04 - 08/31/06
FREDERICK HODGE 09/01/06 - 08/31/11
AUSTIN     
CAROLYN K. LEONARD 01/23/78 - 11/10/83
ROBERT E. WENZEL 11/11/83 - 01/13/84
G. WILLIAM GRABO 01/14/84 - 06/30/85
HENRY H. PHILCOX 07/01/85 - 09/30/85
LARRY G. WESTFALL 10/01/85 - 05/31/91
CHARLES PEOPLES 06/01/91 - 03/03/97
JERALD H. HESCHEL 03/04/97 - 05/31/97
GWEN KRAUSS 06/01/97 - 08/02/97
THOMAS H. DEGA 08/03/97 - 09/30/98
GWEN KRAUSS 10/01/98 - 01/02/99
ESTELLE R. TUNLEY 01/03/99 - 10/20/00
REGINALD B. MCFADDEN 10/21/00 - 11/30/02
STACY WILLIAMS 12/01/02 - 03/31/03
DAVID BOOSE 04/01/03 - 12/31/06
KATHLEEN BUSHNELL 01/01/07 - 05/23/09
KENNETH CORBIN 05/24/09 - 07/14/12
PAMELA CARLSON 07/15/12 - 06/30/14
DAGOBERTO GONZALEZ 07/01/14 - PRESENT
BROOKHAVEN     
BOB G. HUGHES 01/08/84 - 10/03/93
CAROL LANDY 10/04/93 - 09/30/99
JAMES GAITHER 10/01/99 - 11/30/03
CINCINNATI     
FREDERIC P. WILLIAMS 02/27/87 - 07/16/93
DON WILLIAMS 07/17/93 - 09/13/93
JOHN RESSLER 09/14/93 - 08/02/97
JIMMY L. SMITH 08/03/97 - 09/30/98
WAYNE HICKS 10/01/98 - 02/28/02
MARILYN A. SOULSBURG 03/01/02 - 09/27/02
RICHARD GOINS 09/28/02 - 01/05/03
PEGGY BOGADI 01/06/03 - 10/01/05
RICHARD GOINS 10/02/05 - 10/31/05
SUSAN HANSEN 11/01/05 - 07/04/09
RICHARD GOINS 07/05/09 - 11/07/09
NANCY AIELLO 11/08/09 - 07/14/2012
JAMES E. ROGERS JR. 07/15/2012 - PRESENT
FRESNO     
THERON POLIVKA 12/16/79 - 05/03/95
PAUL CORDOVA 05/04/95 - 08/04/95
ROBERT E. WENZEL 08/05/95 - 02/28/98
WAYNE HICKS 03/01/98 - 04/11/98
RONDA HON 04/12/98 - 09/30/99
JIM GRIMES 10/01/99 - 09/30/00
ELLEN B. MOORADIAN 10/01/00 - 05/31/02
BONNIE LEWIS 06/01/02 - 09/30/02
ELLEN B. MOORADIAN 10/01/02 - 08/31/06
JAMES GAITHER 09/01/06 - 10/01/2011
JAMES L. FISH 10/02/2011 - PRESENT
KANSAS CITY     
EVERETTE LOURY 03/14/86 - 05/19/93
JAMES VINER 05/20/93 - 07/08/93
LADD ELLIS JR. 07/09/93 - 01/31/98
BARBARA OLBERDING 02/01/98 - 05/31/00
PENNY SLAUGHTER 06/01/00 - 10/14/00
DIANE H. WHITBY 10/15/00 - 03/31/01
RICK SEABORN 04/01/01 - 09/28/01
DIANE H. WHITBY 09/29/01 - 12/31/03
FREDERICK HODGE 01/01/04 - 08/31/06
LACINDA BOWMAN 09/01/06 - 12/31/06
PAMELA WALKER 01/01/07 - 10/14/07
JOHNNY WITT 10/15/07 - 01/01/08
ROBIN CANADY 01/02/08 - 10/28/08
JEFFREY COOPER 10/29/08 - 02/28/09
JOHNNY WITT 03/01/09 - 10/08/2011
LINDA J. ANDRIST/LINDA J. BROWN

Note:

Name change effective August 10, 2014

10/09/2011 - PRESENT
MEMPHIS     
RAYMOND P. KEENAN 01/08/84 - 06/17/89
RICHARD W. MARSH 06/18/89 - 12/31/96
CHARLES WASHINGTON, JR. 01/01/97 - 04/18/97
THOMAS H. DEGA 04/19/97 - 05/31/97
ESTELLE R. TUNLEY 06/01/97 - 07/19/97
JERALD H. HESCHEL 07/20/97 - 09/21/00
BRENDA ROBINSON 09/22/00 - 01/15/01
HUGH DAVIS JR. 01/16/01 - 08/31/05
OGDEN     
ROBERT E. WENZEL 06/01/86 - 02/29/92
MIKE BIGELOW 03/01/92 - 09/02/95
DEBORAH S. DECKER 09/03/95 - 09/30/99
RICHARD M. CREAMER 10/01/99 - 10/31/00
LINDA WEISKOPF 11/01/00 - 06/03/04
KEITH HARRIS 06/04/04 - 09/30/04
JERALD H. HESCHEL 10/01/04 - 09/27/08
PAUL MAMO 09/28/08 - 08/14/10
JEFFREY COOPER 08/15/10 - 01/02/2014
CHRISTINA NAVARETTE-WASSON 01/03/2014 - 05/17/2014
DARREN K. JAMES 05/18/2014 - PRESENT
PHILADELPHIA     
JOSEPH H. CLOONAN 05/01/85 - 09/30/99
CHRIS EGGER 10/01/99 - 03/31/07
SHARON BLOUNT 04/01/07 - 05/31/07
NANCY AIELLO 06/01/07 - 08/31/07

Exhibit 3.0.167-2 
Sample Receipt Loss Preliminary Report

 Director Submission Processing W&I
 Field Director Submission Processing________
 Preliminary Report—Embezzlement Case #___
 This is a preliminary report from the ________Submission Processing Campus reporting a loss of revenue receipts. This loss totals $___ and was incurred due to an embezzlement by a former employee. TIGTA is still conducting an investigation.
 This loss is being forwarded to your office as required by IRM 3.0.167, Losses and Shortages. It is a notification of an irregularity in the account of an Accountable Officer. A supplemental report will be submitted if the former employee makes restitution. If the amount is later deemed to be uncollectible, a request for relief will be submitted for ________, the Accountable Officer.
 If there are any questions, please have a member of your staff may contact ________at ________.
 Attachments

Exhibit 3.0.167-3 
Sample Correspondence 7804(c) Assessment

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Field Director, Submission Processing
123 Street
Anywhere, U.S.A. 12345
 
  IRC Section 7804(c)
SSN:
Type of Tax:
Tax Period:
Date of Notice
Person to Contact:
Telephone Number:
Amount Due:
Dear  
This letter constitutes notice and demand for payment in accordance with Internal Revenue Code Section 7804(c). We hereby demand that you pay the above amount within 10 days of the date of this notice to avoid assessment and collection action as provided in section 7804(c). Interest has been computed from the date of the embezzlement (or negligence).
Internal Revenue Code Section 7804(c) provides:
(c) DELINQUENT INTERNAL REVENUE OFFICERS AND EMPLOYEE. — If any officer or employee of the Treasury Department acting in connection with the internal revenue laws fails to account for and pay over any amount of money or property collected or received by him in connection with the internal revenue laws, the Secretary shall issue notice and demand to such officer or employee for payment of the amount which he failed to account for and pay over, and upon failure to pay the amount demanded within the time specified in such notice, the amount so demanded shall be deemed imposed upon such officer or employee and assessed upon the date of such notice and demand, and the provisions of chapter 64 and all other provisions of law relating to the collection of assessed taxes shall be applicable in respect of such amount.
If you wish to appeal this determination, you must first pay the liability and file a claim for refund. If you are not satisfied with the administrative disposition of your claim for refund, your recourse is to file a refund suit with the appropriate federal district court.
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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 3.0.167-4 
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ___________≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ______
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ______≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ___________≡ ≡ _____≡
 
 
≡ ≡ ≡ ≡ ≡ ≡
 
≡ ≡ ≡

Exhibit 3.0.167-5 
Sample Receipt Loss Supplemental Report

 Director, Submission Processing W&I
 Field Director, Submission Processing_______________ Campus
 Supplemental Report of Embezzlement Restitution
 
 A preliminary report of embezzlement was submitted ________.
 The embezzlement was committed by _______________.
 The losses have been fully resolved through a combination of repayments and income tax refund offsets.
 Copies of the preliminary report are attached for your reference. If there are any questions, a member of your staff may contact _______________at _______________.
 
 Attachments

Exhibit 3.0.167-6 
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ___________≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _______≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ___≡ ≡ ≡ ≡ _≡ ≡ ≡ ______≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ __≡ ≡ ≡ ≡ _≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _______≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _______≡ ≡ ≡ ______≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ___________________________≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ______≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _≡ ≡ ≡ __≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ____≡ ____≡ ≡ ≡ ≡ _≡ ≡ ≡ __≡

≡ ≡ ≡ __________________≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ________
   
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ____
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ________≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
   
≡ _____________________≡ ≡ ≡ ≡ ______
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡
≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
   
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ___________≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _______≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ___≡ ≡ ≡ ≡ ≡ ______≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ __≡ ≡ _≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____≡ ≡ ≡ ≡ ≡ ≡ ≡ _____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _______≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _______≡ ≡ ≡ ______≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ___________________________≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ______≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _≡ ≡ ≡ __≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ____≡ ____≡ ≡ ≡ ≡ _≡ ≡ ≡ __≡ ≡ ≡
≡ ≡ ≡ __________________≡ ≡ ≡ ≡ __________
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ________
≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ____
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ________≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ _____________________≡ ≡ ______
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 3.0.167-7 
Sample Relief Request Documentation

Losses and Shortages
Documentation Check Sheet
1. Deposit Discrepancies
  Summary of Loss
  Transcript of Taxpayer's Account
  Form 813
  Deposit Ticket
  Debit Voucher
  Taxpayer's Bank Statement
  Copy of Taxpayer's Check (front/back)
  Letters to/from Depository
  Letters to/from Drawee Bank
  Counsel's Recommendation ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  Correct Accountable Officer
2. Receipt Loss
  Summary/Explanation of Loss
  Transcript of Injured Taxpayer's Account(s)
  7804(c) Assessment
  Withholding of pay/leave/retirement
  Tax Refund Offset
  Court Sentence
  Restitution Ordered
  Amount Recovered
  TIGTA Report of Investigation (ROI)
  __ Secret Service Report if applicable
  Preliminary Report
  Copy of Internal Controls
  Internal Control Weakness
  Reason Account is Uncollectible
  Correct Accountable Officer
Case Number ________
Preparers Signature _________________Date______

Exhibit 3.0.167-8 
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≡ ≡ ≡ ≡ ≡ _________
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ______
   
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
   
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ________≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _______≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ________≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
   
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ____≡ ≡ ≡ ≡ ≡ __≡ ≡ ≡ __≡ ≡ ≡ __≡

Exhibit 3.0.167-9 
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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ___________
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ______
   
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ____
   
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _______≡ ≡ ≡ ≡ _____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ______≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ________≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
   
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  __________________≡ ≡ ≡ ____
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡

Exhibit 3.0.167-10 
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≡ ≡ ___________
  ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ________
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ____
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ __________≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ______≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ___________≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ______≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____≡ ___≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ___________≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ________≡ ≡ ≡
__________________≡ ≡ ≡ ≡ _______
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ______
≡ ≡ ≡ ≡ ≡ ≡  

Exhibit 3.0.167-11 
Sample Memorandum and Case Listing for Administrative Resolution of Erroneous Refund Losses

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.0.167-12 
Disbursement Loss Relief Request Check List

DISBURSEMENT LOSS RELIEF REQUEST
CHECKLIST
Complete this check list for all disbursement losses. Initial each item or enter "N/A" if not applicable. This is part of the case file
Erroneous refund is from this campus.
Correct collection action was taken or statute expired before case was identified.
Correct Director is identified.
Correct case cause is identified and matches History Sheet.
Relief amount matches TC 700 amount.
Completed History Sheet.
Copy of all taxpayer contacts
Copy of manual refund document
Transcript of loss year and ENMOD with these items identified by highlighting:
Erroneous refund.  
Correct TC 700  
TC 840 and notation "moved in "  
Case file is complete.
There is no duplication in the case file.
Signature _________ Date ____

Exhibit 3.0.167-13 
Sample Employee Fraud Preliminary Report

 Director, Submission Processing W&I
 Field Director, Submission Processing _______________
 Preliminary Report—Case # ____
 This is a preliminary report from the ____Submission Processing reporting a disbursement loss. The loss totals $____ and was incurred due to.
 This loss is being forwarded to your office as required by IRM 3.0.167, Losses and Shortages. It is a notification of an irregularity in the account of an Accountable Officer. If the amount is later deemed to be uncollectible, a request for relief will be submitted for ________the Accountable Officer.
 If there are any questions, a member of your staff may contact ____at ________.
 ____Field Director, Submission Processing ________
 Attachments

Exhibit 3.0.167-14 
Sample Employee Fraud Supplemental Report

TO: Director, Submission Processing W&I
FROM: Field Director, Submission Processing_______________
SUBJECT: Supplemental Report of Employee Fraud
 A preliminary report of fraud was submitted ____. The refund fraud was committed by ________. The losses have been fully resolved through a combination of repayments and income tax refund offsets
 Copies of the preliminary report are attached for your reference. If there are any questions, a member of your staff may contact _______________at _______________.
 Attachments

Exhibit 3.0.167-15 
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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ _____
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ______
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__________________≡ ≡ ≡ ≡ ≡ ≡ _____
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≡ ≡
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≡ ≡ ≡ ____
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__________________≡ ≡ ≡ ≡ ≡ _____
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Exhibit 3.0.167-16 
Sample Memo for Requesting Information from Banks

Department of the Treasury
Internal Revenue Service
PO Box 1234
Cincinnati, OH 45201
Date: MM/DD/YYYY
Reply to: 021180xxxx
Contact : Mary Smith
Telephone: 859-669-9999
Fax :859–669–8888
Name of Bank
Attention:
Address
City, State Zip
 
To Whom It May Concern:  
Please refer to the attached photocopy of a paid check described below:

Account Number: xxxxxx
Payee: IRS
Check Number: xxxx

Maker:
Amount: $
Date Drawn: MM/DD/YYYY
We have found this check was processed as a _____during processing. Because of this error we did not receive credit from the Federal Reserve Bank and the taxpayer has not been credited.
Since the Federal Reserve Bank is unable to research their records for checks over one year old, your help in establishing credit for this check is needed. Please review your records for the following information concerning this transaction: date of payment, cash letter, tape total and position (including sequence number).
If you received the check without charge, please forward your authorization for payment to Federal Reserve Bank of _____(include complete address). A copy of this letter must be attached to the authorization in order to assure proper resolution. If you can not furnish authorization to FRB, forward a cashier check made payable to the Internal Revenue Service at the above address.
Thank you for your help in properly crediting your customer's tax account.
  Sincerely,
   
  Manager, Accounting Control Services Operation

Exhibit 3.0.167-17 
Director's Accountability Transfer Checklist

Action Item Assigned to Completed (initial/date)
1. Identify coordinators under your accounting jurisdiction. Assigned to Completed (initial/date)
2. Complete Record of Contents of Safes/Vaults Spreadsheet. Assigned to Completed (initial/date)
3. Change vault/safe combination. Assigned to Completed (initial/date)
4. Review and update list of employees with vault combination. Assigned to Completed (initial/date)
5. Order signature stamp with new Director's name. Assigned to Completed (initial/date)
6. Dispose of stamps bearing name/signature of outgoing Director. Assigned to Completed (initial/date)
7. Dispose of form letters bearing outgoing Director's signature. Assigned to Completed (initial/date)
8. Change name on system, notices, and letters from outgoing Director to the incoming Director. Assigned to Completed (initial/date)
9. Verify that systems, notices and letters have the correct Director's name and signature. Assigned to Completed (initial/date)
10. Review and revise Delegations of Authority. Assigned to Completed (initial/date)
11. Payments received on the transfer date, not included in the regular deposit, will have separate deposit tickets prepared and marked "UNDEPOSITED COLLECTIONS" , the undeposited DT's are included in the package. Assigned to Completed (initial/date)
12. Dishonored Checks - Inform Dishonored Check Unit the last date for offset deposit tickets requests is one week prior to the transfer. Dishonored Check DV's are added to the 1710 Account. DCF-03 are balanced daily and RRACS journalizes under the correct accountability. Assigned to Completed (initial/date)
13. District Office Inventory (DOI) - Advance verification and reconciliation. Final DOI certified and included in the package (Ogden Only). Assigned to Completed (initial/date)
14. Losses and Shortages - Contact the Remittance Security Coordinator for any new cases affecting accountability. Assigned to Completed (initial/date)
15. CIR - Verify all DTs and DVs dated on or prior to the transfer date are journaled. Resolve outstanding deposit tickets. Journal outstanding DVs to 1720 Account. Assigned to Completed (initial/date)
16. Include General Ledger trial balance in the package. Assigned to Completed (initial/date)
17. Month end balance for date of transfer for Accounts 3200, 3300, and 7100 to be included on the Form 3997 (Ogden only). Assigned to Completed (initial/date)
18. Prepare Form 3996, 3997 and SF224 for the transfer date. Note: Do not enter SF224 into CARS or transmit to Bureau of Fiscal Service (BFS). Assigned to Completed (initial/date)
19. Prepare Accountability Package as instructed in IRM 3.0.167, Losses and Shortages. Original in GAO Site Audit file copies to both Directors, Campus Accounting and Director, Submission Processing W&I Assigned to Completed (initial/date)
20. Prepare a memorandum from both Directors to the Director, Submission Processing W&I stating that both have reviewed their records of accountability and concur with the results. Assigned to Completed (initial/date)

Exhibit 3.0.167-18 
Remittance Security Coordinator (RSC) Report

Site Case Num Amount TIGTA Date IRS Date Memo Rcvd Loss Date RSC Date Source/Referred to RSC Date Reported to PGLD/IM/ CSIRC Comments
                     
  • Site — Submission Processing Campus or Taxpayer Assistance Center (TAC) where the loss occurred

  • Case Number — Case number assigned to the loss by TIGTA (or CSIRC number, if not available)

  • Amount — Amount of Loss

  • TIGTA Date — Date TIGTA was informed of a loss or potential loss

  • IRS Date — Date IRS was aware of the loss or potential loss

  • Memo Received — Date IRS received the TIGTA Memorandum reporting the loss and identifying the injured taxpayers needing accounts credited, if applicable

  • Loss Date — Date the remittance was lost or stolen

  • RSC Date — Date the Remittance Security Coordinator was informed of a loss or potential loss

  • Source/Referred to RSC — Where the loss or potential loss occurred or where the remittance was mailed: Lockbox Bank (Bank Name), Campus (Campus), Field Office (Field), or if NOT stolen by IRS or Lockbox employee (Non-IRS)/Who referred the case to the RSC: TIGTA (0), Customer Service (1), TAS (2), Field (3), Lockbox Bank (4), Lockbox Coordinator (5), Receipt Loss Coordinator (6), Field Office Payment Processing (7) and Other (8), identify in comments

  • Date Reported to PGLD/IM/CSIRC — Date the RSC reported the loss to PGLD/IM/CSIRC (if Lockbox is the source, use N/A)

  • Comments — Any information that explains the case, number of taxpayers (if more than 1), specific office if Taxpayer Assistance Center, date the case was closed or cycle the credit posted to correct the account

    Note:

    Due to HQ reporting requirements to GAO, all closed items must remain on the RSC Report throughout the calendar year. Each year, in the January RSC Report, all closed items for the previous year can be removed from the report.


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