3.8.44  Campus Deposit Activity

Manual Transmittal

November 04, 2014

Purpose

(1) This transmits a revised IRM 3.8.44, Deposit Activity - Campus Deposit Activity.

Material Changes

(1) Exhibit 3.8.44-28, added instructions for Affordable Care Act (ACA) Shared Responsibility Penalty (SRP) computer paragraph (CP) notices 14H, 501H, 503H, 523H, and Form 3244.

(2) Exhibit 3.8.44-2, added instructions for Form 8038CP and Form 8038T.

(3) Exhibit 3.8.44-28, added Form 8038CP.

(4) IRM 3.8,44.3.3(1), updated Lockbox mail procedures to include new tamper proof bags.

(5) IRM 3.8.44.3(2), corrected IRM reference 3.8.45.10 to 3.8.45.1.10.

(6) Editorial changes to update the current tax year were made throughout this IRM.

Effect on Other Documents

IRM 3.8.44, Campus Deposit Activity, dated November 08, 2013 (effective January 1, 2014) is superseded. This IRM did not have IRM Procedural Updates (IPUs) for processing year 2014.

Audience

This IRM provides instruction for Wage and Investment and Small Business/Self Employed Submission Processing users in Receipt and Control, Deposit Unit and Transport Processing, and Residual Remittance Processing areas.

Effective Date

(01-01-2015)

Paul J. Mamo
Director, Submission Processing
Customer Account Services
Wage and Investment Division

3.8.44.1  (01-01-2015)
Introduction

  1. This section provides administrative directives and processing procedures for remittances in Campus Deposit Operations. Administrative directives include cash management, managerial product review, security, and reporting responsibilities.

  2. Obsolete forms and/or documents are mentioned throughout this IRM. Although these forms/documents are obsolete, campuses continue to receive them with tax payments. Therefore, the procedures must remain for correct payment applications to be made.

  3. To ensure accuracy and timely deposits, employees of the Deposit Function should familiarize themselves with the following IRMs:
    Document 12990, Records and Information Management Records Control Schedules
    IRM 10.2.11, Basic Security Concepts
    IRM 1.14.5, Real Estate and Facilities Management, Occupational Safety and Health Requirements
    IRM 3.0.167, Losses and Shortages
    IRM 3.10.72, Receiving, Extracting, and Sorting.
    IRM 3.10.73, Batching and Numbering
    IRM 3.24.133, Residual Remittance Processing System
    IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates
    IRM 3.8.45, Manual Deposit Process
    IRM 3.8.46, Discovered Remittance
    IRM 3.5.10, Remittance Transaction Research System
    IRM 11.3.1, Introduction to Disclosure

3.8.44.1.1  (01-01-2015)
Cash Management Responsibilities

  1. The Service is committed to ensuring a 24-hour deposit standard. As we move toward attaining that goal through improved technology, it is of the utmost importance to deposit the largest amount of money in the shortest possible time frame in order to achieve good cash management practices. Management at all levels must monitor the flow of receipts to ensure that this objective is achieved. Remittances of $100 million or more must be deposited by close of business on the day of receipt. Close of business for a deposit is the final deposit for a deposit date as identified by the date on the deposit ticket.

    Note:

    Remittances received on Saturday, Sunday and holidays need not be deposited until the next business day (the day following the weekend/holiday).

  2. The Receipt and Control Operations Manager is responsible for the receipt, safeguard, accuracy, and timely deposit of all monies received in payment to the government through the Internal Revenue Service. Maintaining the integrity of the IRS received date is required. Credit all payments for the earliest date a payment is received by the Internal Revenue Service or the Department of the Treasury. Exception: see IRM 3.8.44-3, for procedures on timely postmarks.

  3. Remittances of $100,000.00 or more must be deposited on the day of extraction. If the remittance is extracted after the daily cut-off time for processing the daily deposit, the remittance must be deposited with the next scheduled deposit that will be delivered to the depository.

  4. All remittances of $50,000 and up to $99,999.00 must be deposited by the next business day (excluding Saturdays and Sundays). During peak periods, identified in (5) below, all attempts must be made to deposit these items the same day of extraction or no later than the next business day.

  5. The extended cycle for depositing receipts for the April peak completion date is determined by Wage and Investment Operating Division and sent to the campuses via memorandum.

  6. During the following mini-peaks, extended cycles must not exceed 5 business days. However, the deposit cycle may be extended to a maximum of 2 work days. See IRM 3.30.123, Processing Timeliness Cycles, Criteria and Critical Dates for more information.

    1. Form 1040, during the October period;

    2. Form 1120, during the March period;

    3. Form 720, during the February, March, May, August, and November periods;

    4. During the January and September 15th periods, when large volumes of mail are received.

  7. The deposit cycle may be extended to a maximum of 3 work days during the January, April, July and October 31 periods, when returns are received.

  8. During the above mentioned peak periods, multiple daily deposit pickups should normally be utilized in order to continue to deposit the largest amount of money in the shortest time frame (IRM 3.8.44.1.1(1)). Sites will usually schedule two deposit pickups during peaks, taking into consideration prior year receipts and production standards balanced with approved projected changes (e.g., consolidation issues, transshipping, increase in Electronic Filing System (ELF), changes in Lockbox volume, etc.). See IRM 3.8.45, Manual Deposit Process for additional cash management guidelines.

3.8.44.1.2  (01-01-2015)
Managerial Responsibilities (Product Review of Final Deposit)

  1. Receipt and Control deposit managers are responsible for ensuring the deposits are released as a quality balanced product.

    Note:

    DEPOSITS WITH OUT-OF-BALANCE CONDITIONS MAY NOT BE RELEASED TO DEPOSITARIES.

  2. Deposit managers must perform regular reviews of completed work accumulated in final deposit area.

  3. The review will be conducted on 5% of the remittances during non-peak periods.

  4. After Pass 2 on the transport, fan the lower right corner of the block of remittances verifying that the Magnetic-Ink Character Recognition (MICR) encoded amount agrees with written amount of remittances. Review remittances for breaks in MICR encoded digits and for improper encoding, for example, encoded upside down. Also review the first and last check to ensure the audit trail is complete and legible.

  5. Deposit managers or appointed representatives, must conduct a 100% review of deposits prior to release on a given day of each week. This must be continued until deposits are 100% accurate on a regular basis and controllable deposit discrepancies are below 100 cumulative items.

  6. Prepare an action plan for conducting the reviews.

    1. Schedule review dates. (The same day of week should not be used on a regular basis.)

    2. Initiate action if the 24 hour deposit cycle is missed.

    3. Record any unbalanced blocks, slipped blocks, encoding errors, piggy back checks, etc.

    4. Provide employee feedback.

    5. Provide additional training if necessary.

  7. Schedule a meeting with Accounting Operations, when necessary, to review discrepancies discovered during the 100% Product Review. All discrepancies must be recorded and follow-up action annotated accordingly.

3.8.44.1.3  (01-01-2015)
Security Responsibilities

  1. Deposit managers must communicate security standards contained in IRM 10.2.11, Basic Security Concepts, to their employees at least once yearly.

  2. Adequate security equipment and facilities must be provided to safeguard money, securities, etc., which are handled in the Deposit Activity Function. See IRM 3.8.45, Manual Deposit Process, for additional information.

  3. Managers should report any employee suspected of theft to the Treasury Inspector General for Tax Administration (TIGTA).

  4. The following items are strictly prohibited from the secure Receipt Processing areas:

    • Lunch Bags / Lunch boxes

    • Purses

    • Backpacks

    • Briefcases

    • Sports Bags

    • Hats

    • Shopping Bags

    • Shoulder Totes

    • Fanny Packs

    • CD or Tape Cases

    • Books

    • Newspapers, magazines and

    • Similar type items

    Note:

    Employees will be able to keep personal items at their desks, eat at their desks (if a past practice has been established), and carry small items on their person in and out of the secure remittance processing areas as long as such items are displayed in clear plastic bags.

    Note:

    Additional information can be found in IRM 3.10.72.1.2.1.

  5. The use of the camera function on a camera capable cell phone / Blackberry is prohibited in the secure remittance processing area.

  6. Personally owned equipment shall not be connected to IRS systems and networks directly or via Virtual Private Network (VPN). Additional information can be found in IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance..

  7. Management or designated employee must conduct monthly random reviews of employee compliance with all security policies as they relate to personal belongings. Management will maintain a log documenting results of the review.

  8. Managers in Remittance Processing areas should ensure visitors are only permitted to carry articles into the restricted area which are absolutely necessary to conduct their business while working in the area. (i.e., portfolios, note pads, repair kits or manuals, binders, paper documentation, etc.) Inspection of these items is not necessary upon entering the area. However, visitors should be advised that a member of management or designee will screen these items prior to exiting the restricted area to reduce the opportunity of unauthorized disclosure, theft of taxpayer information, or theft of remittances. If the door monitor observes a visitor with an item that is prohibited from the restricted area they should immediately notify a manager. Managers will approach the visitor to discuss the policy of prohibited articles and determine whether the item is necessary for conducting business within the restricted area.

3.8.44.1.4  (01-01-2015)
Reporting Responsibilities

  1. There are two sources of information that management uses to monitor the deposit activities and cash management practices, the Deposit Activity Report (DAR) and the Daily Deposit Report (DDR). See IRM 3.8.45, Manual Deposit Process, for specific procedures.

3.8.44.1.5  (01-01-2015)
Weekday/Weekend Reporting

  1. The deposit function is required to report total dollars and items deposited to National Office on a daily basis. There will be periods when it is necessary to work weekends to meet the deposit requirements or to meet the program completion date (PCD). Refer to IRM 3.8.45, Manual Deposit Process, for specific reporting procedures.

3.8.44.1.6  (01-01-2015)
Holiday Reporting

  1. When it is necessary to work a holiday, the dollars and items deposited on the holiday will be included in the next business day's deposit report. Refer to IRM 3.8.45, Manual Deposit Process, for specific reporting procedures.

3.8.44.1.7  (01-01-2015)
Losses and Shortages

  1. You are required to immediately report every loss to your manager, the campus remittance security coordinator and to TIGTA. You are required to immediately report all information losses to your manager, the Computer Security Incident Response Center (CSIRC) at (866) 216-4809, and (TIGTA) at (800) 366-4484. Refer to IRM 10.5.1, Policy, Roles and Responsibilities.

3.8.44.1.8  (01-01-2015)
Depository Bank

  1. Campuses' commercial depositories are selected for a specified period (with two one-year renewal options). They are chosen through a competitive bid process initiated by IRS and directed by the Treasury Department, Financial Management Service (FMS). See IRM 3.8.45, Manual Deposit Process, for more information.

3.8.44.1.9  (01-01-2015)
Courier Service

  1. All campuses must have a licensed/bonded or armored vehicle courier service to transport deposits to their designated depositary. See IRM 3.8.45, Manual Deposit Process, for specific requirements.

3.8.44.1.10  (01-01-2015)
Deposit Items Not Processed Through Integrated Submission and Remittance Processing (ISRP)

  1. Deposit items that are not processed through ISRP must be processed following the regular Manual Processing procedures for each document/return type. See IRM 3.8.45, Manual Deposit Process, for specific information.

3.8.44.2  (01-01-2015)
Deposit Procedures (General)

  1. All checks, drafts and money orders payable through normal banking channels are processed through the campus deposit activity. Any remittance that can be perfected to negotiability should be deposited regardless of the amount.

  2. All items will be deposited either through the Residual Remittance Processing System (RRPS) or manual processing. See IRM 3.8.45.1.10, for a list of payments processed through manual processing.

  3. Remittances received in the Campuses will be deposited into one of the five types of funds; Revenue Receipts (Master File and Automated Non-Master File), Deposit Funds, General Funds, Repayment of Refund Appropriations, or other Receipts Fund.

  4. Remittances received and deposited into the REVENUE RECEIPTS Fund will consist of the following items:

    1. Internal Revenue taxes, penalties, interest and costs, assessed or assessable against taxpayers,

    2. Payments on accepted offers in compromise,

    3. Payment of court fines, court costs, forfeitures, penalties incident to or imposed for violation of Internal Revenue laws, from the redemption of property acquired by the government, and

    4. Receipts from consummated sales of acquired property.

  5. Remittances received and deposited into the DEPOSIT Fund (ISRP Program 00002) will consist of the following items:

    1. Payments tendered as offers in compromise,

    2. Offers of prospective bidders of payments for the sale of seized property

    3. Offers to bid or initialize payments under a deferred payment sale of acquired property.

    4. Other payments may be deposited to this account when required by specific instructions. See Exhibit 3.8.44–26, Special Account Funds Table for accounting fund codes for Deposit Fund deposits.

  6. Remittances received and deposited into the GENERAL Fund (ISRP Program 00003) are payments under Federal Firearms Act and fees for the duplication of records. See Exhibit 3.8.44–26 for accounting fund codes for General Fund deposits.

  7. Remittances received and deposited into the REPAYMENT TO REFUND APPROPRIATIONS Fund (ISRP Program 00004) are recoveries of erroneous, duplicate, or overpaid refunds or fraudulently negotiated checks. See Exhibit 3.8.44–26 for accounting fund codes for Repayment to Refund Appropriations Fund deposits.

  8. Remittances received and deposited into the OTHER RECEIPTS Fund are special fees and miscellaneous non-revenue receipts. See Exhibit 3.8.44–26 for accounting fund codes for Other Receipt Fund deposits.

3.8.44.3  (01-01-2015)
Remittance Processing System (RPS)

  1. RPS is a multi-functional remittance processing system for processing payments and the control of related source documents. It computerizes the recap of each day's deposit information, simultaneously preparing tapes to post credits to taxpayers' accounts.

  2. The basic steps of the system include: Original Entry (OE), Key Verification (KV), and the NDP600 Transport process. The NDP600 Transport process includes vouchers/remittances corrections, balancing, encoding, endorsing, document locator number (DLN) assignment, remittance imaging, Optical Character Recognition (OCR) reading scan lines from vouchers and the courtesy amounts from remittances, and generation of the end point sorting and deposit reports.

    Note:

    Procedures for OE and KV are found in IRM 3.24.133, Residual Remittance Processing System.

  3. NMF, program 00001, causes additional workload in Accounting due to not having abstract number on back of Form 813 RACS journalization; error code on Service Center Control File (SCCF) with invalid DLN. NMF remittances are processable on RPS but will not be established on the SCCF.

  4. During the pilot, Austin determined that the number of split payments one Entry Operator (EOP) should enter is 700 transactions for the same check. Under manual process (manual deposit) procedures, the list can be assigned to multiple clerks for original entry. Documents or checks omitted at original entry cannot be added to the batch at key verification to balance the batch.

  5. Programs 15510 and 45510 are not usable for splits with multiple MFTs. Use programs 15500 and 45500 for these payments or use manual processing procedures.

  6. Refund Repayments, program 00004, should not be processed through ISRP.

3.8.44.3.1  (01-01-2015)
RPS Control of Source Document

  1. Each campus MUST establish local procedures for controlling source documents and remittances throughout payment processing. However, the source documents must remain in searchable order until the correction and balancing processes are complete.

  2. After the deposit is balanced and released to the depository, each campus will coordinate local procedures for routing and distributing the source documents.

    1. All unsigned returns should be pulled and batched separately. Label transmittal "Unsigned Returns" edit return with "R" or "$" in the upper left corner using green pen and hand carry to Extraction.

  3. Source document paper, excluding actual IRS returns, IRS forms and other correspondence or items that do not require pipeline or stop mail handling should be destroyed (classified) 5 business days after the deposit date. Some examples of items subject to destruction as classified waste include:

    • Paper vouchers and notices

      Note:

      If the payment voucher or notice has an address change notated, it will be routed to Entity after the payment has been processed.

    • Envelopes received with a check only

    • Simple correspondence that requires no further handling

    • Form 4868 or IRS forms that require no further handling or processing and do not bear a taxpayer signature

  4. Staging of such items will normally be within the Deposit function.

  5. Prior to disposal, source document paper should be reviewed/fanned through to ensure no mis-sorted items are in the bundle.

3.8.44.3.2  (01-01-2015)
RPS Pre-Batch/Clerical Procedures (General)

  1. The RPS Pre-Batch/Clerical function is responsible for finalizing the sort of remittances and related source documents and preparing/associating appropriate control documents for each type of deposit for the Payment Perfection function and the OE/KV function. Although the pre-batch functions may be physically separated, the procedure for preparing and controlling work should be the same for both Payment Perfection and OE/KV.

  2. Pre-Batch/Clerical is responsible for reviewing each sort to eliminate any mis-sort condition by spot checking the batch, and for entering information on Batch/Block Tracking System (BBTS).

  3. BBTS is a comprehensive integrated batch creation and tracking system used to generate unique block headers, including the 6-digit Remittance Processing System Identification (RPSID) number, and other identifying batch information.

  4. The Form 1332C, Block Selection Record (Block Header), contains batch information, such as RPSID, tax period, MFT, etc., that is entered by OE/KV operators for generation into individual tax records. Based on the type of source documents, information will be entered into BBTS by program code, RPSID, transaction code, MFT, tax period, and transaction received date. Refer to Exhibit 3.8.44-19, Pre-Batch/Clerical Preparation of Form 1332C, Block and Section Record.

  5. After the batch information is entered into BBTS, BBTS assigns an "ABC" to the batch of work, generates and prints Form 9382, Pre-Batch Transmittal. Refer to Exhibit 3.8.44-21, Pre-Batch/Clerical Preparation of Form 9382, Batch Transmittal–, and Form 1332C, Block Selection Record (Block Header).

  6. The Form 9382, Batch Transmittal, is used by the OE/KV operators to sign out individual batches of work for original entry and key verification.

  7. Form 11355, Batch Separator, is associated with each batch of work. The RPSID is pre-printed on the bottom of the Batch Separator in MICR font for recognition through the NDP600 Transport. Batch Separators, Forms 11355 will also be associated with scannable vouchers and remittances, that by-pass OE/KV, which are run directly on the NDP600 Transport.

  8. For each batch of like work, the Form 11355, Batch Separator, pre-printed with the RPSID, and Form 1332C, Block Selection Record (Block Header) are associated and placed with the batch of work prior to OE/KV to control the source documents and remittances throughout payment processing.

3.8.44.3.3  (01-01-2015)
Lockbox Mail

  1. On a daily basis, the lockbox banks(s) forwards a shipment of work to their respective campus, which includes unprocessable checks. These shipments are received in a tamper proof bag(s). The Deposit Clerical area will perform the following steps.

    1. verify the bag is sealed and not opened, sliced, torn or any manipulation that would question the integrity of the bag(s)

    2. verify the "alpha numeric" digits printed on the bag(s) match the information recorded on the LDT

    3. Initial the LDT in the "Received" column next to the "With-Remit Unprocessables/Rejects"

      Note:

      It is not necessary to manually count the enclosed checks contained in each labeled bundle. However, contact your Lockbox Field Coordinator (LFC) immediately if the bag is not sealed, alpha/numeric entries do not match, or there appears to be an obvious error in the volume of checks. For example, header/cover sheets state the volume to be 20 checks and there are actually 5.

    4. Initial the Acknowlegement page in the appropriate fields, whether all is correct, or you had to notify the LFC of any discrepancy

    5. Sign and date at the bottom of the Acknowlegement page.

    6. Fax a copy of the signed Acknowledgement (Page 1) back to the bank daily, not later than (NLT) 3:00 p.m. local time. Refer to IRM 11.3.1.11, Facsimile Transmission of Tax Information, for additional information.

      Note:

      If multiple areas receive and verify the work, for example: Extraction, Batching, and Cashiers, establish a system to ensure all Acknowledgement pages are faxed to the bank daily.

  2. The Deposit area is to retain all pages (copy of Page 1 and all "detail pages") of the LDT for your files in chronological order. A managerial review must be performed monthly to ensure all transmittals were acknowledged to the lockbox. This is a separate review from the monthly report you provide to your lockbox coordinator. Keep a log sheet of the managerial review along with the transmittal retention copies and indicate name of reviewer, date and comments. Comments must include your findings of the managerial review. For example, 22 transmittals reviewed; 2 were not signed, 1 missing date and time of faxed transmittal. If no errors were found during the review, state, "No errors found" . Retention period for the LDT forms is 1 year.

  3. Review the following items when conducting a managerial review:

    • Transmittals were faxed (employee initials, date and time faxed).

    • Transmittals were signed.

    • Appropriate changes were made to any discovered discrepancies on the transmittal.

    • Lockbox field coordinator was notified of any discrepancies.

3.8.44.3.4  (01-01-2015)
Tax Return and Document Sorting

  1. Remittances delivered to the Pre-Batch/Clerical function, from Extraction are sorted by type of tax and form number.

    1. MAINTAIN ALL SORTS from extraction, such as Individual Master File (IMF), Business Master File (BMF), Full Paid, Part Paid, Timely, Delinquent, etc.

    2. Perfect items are delivered directly to Pre-Batch/Clerical from the Extraction function. Returns/documents containing:
      Legible Taxpayer Identification Number
      Business Name for BMF
      Individual Name for IMF
      One Remittance
      MFT Code
      One Tax Period (Exception-all notices, excluding Form 668–A and Form 668-W, with multiple tax periods will be considered perfect. Apply the payment to the oldest listed tax period.)
      As applicable, one or more of the following: 3 digit plan number (Form 5330, Form 5500 series, Form 5558 only), report number (Form 8038-T/8038-CP ), DPC, secondary code/money amount, tertiary code/money amount.
      Check and envelopes will be considered perfect when the "perfect" criteria is met.

      Note:

      For additional information on Perfect Items see IRM 3.8.45.4.14, Perfect Returns or Documents.

    3. Imperfect items are source documents and remittances that do not meet the criteria of a "perfect" . They include items that are incomplete, illegible, have correspondence attached, split remittances, etc. These items must be researched and/or perfected by the Payment Perfection function prior to release to the Pre-Batch/Clerical function or deposit processing via InfoConnect.

  2. To the extent possible, combine small groups of like source documents to create larger batches of work. In order to maximize batch volumes, different types of work, may be input under a single program number not designated for their specific use. For example, IMF and BMF payments of all types may be entered under program 45500, as long as the MFT code and other differing fields are input for each transaction as they change. Processing work in this manner is acceptable and preferred since the ISRP program number is not output to other systems.

  3. Non-scannable vouchers should be sorted by MFT.

  4. Splits and Multiples are sorted separately from all other types of work.

  5. Maintain the FULL PAID/Other Than Full Paid (OTFP) sorts for Form 1040, Form 1040A, Form 1040EZ and Form 1040PC throughout payment processing.

  6. Form 940V, Form 940VEZ, Form 941V, Form 943V, Form 945V, Form 1040ES, Form 1040V, Form 1041ES, Form 1041V, and Form 2290V preprinted, scannable payment vouchers will be routed directly to the NDP600 Transport for processing.

  7. Scannable vouchers and notices should be sorted by scan line position. Be sure the remittances are behind the vouchers or notices before delivery to the NDP600 Transport for processing.

3.8.44.3.5  (01-01-2015)
RPS Pre-Batch/Clerical Clerk

  1. The RPS Pre-Batch/Clerical clerks will be responsible for getting the work ready for input into RPS. The clerks will perform the following activities:

    1. MAINTAIN ALL SORTS from extraction, such as IMF, BMF, Full Paid, OTFP, Timely, Delinquent, etc.

    2. Remove check stubs and staples from remittances, if still present, before forwarding to RPS function.

    3. Batch returns/documents by current, prior, fiscal year and/or full paid and part paid.

    4. Create batches of work for OE/KV input.

    5. Combine small groups of like source documents to create larger batches of work, as appropriate, by combining MFTs. When combining MFTs, keep like MFTs together in a batch. See Exhibit 3.8.44–20, MFT Codes That Can Be Combined.

    6. Primary transaction code work can be combined under the appropriate program number, like MFTs. See Exhibit 3.8.44–46, Master File/Non-Master File Processing Form/Program Processing Table.

    7. Review batches of work to prevent mis-sorted returns or items that must be pulled from processing so it can be re-batched correctly.

    8. Input information into BBTS to generate and print batch transmittals and block headers.

    9. Use the RPSID to match the block headers and batch separators to complete the assembly of a batch of work.

    Note:

    Batch control slips are printed locally using the NDP600 Transport. Contact the transport batch scheduler when additional slips by category are needed.

  2. Work should be batched by RPSID range according to their source of origination for timeliness tracking on Remittance Transaction Research (RTR) as follows:

    Category Definition
    1. Perfect Remittance
    000001-489999
    A perfect Remittance is received directly from Extraction. It requires no perfection or extra handling before batching.
    2. ISRP Manual Deposit
    490000–496999
    Manual deposit type work processed through ISRP that require perfection or additional handling prior to batching.
    3. Discovered Remittance/Candling Finds
    497000–499999
    Items received on Form 4287 for remittances discovered outside of Receipt and Control or RRPS area. Item received on Form 13592 for remittances discovered during the Candling function within Receipt and Control.
    4. Field Office Payments
    500000–589999
    Field Office Payments are perfect and imperfect work received from Field Offices.
    5. OIC Fee
    590000–599999
    Application fee for offers in compromise.
    6. Lockbox
    600000–609999
    Perfect or imperfect unprocessables work received from Lockbox.
    7. Payment Perfection
    610000–764999
    Payments received directly from Extraction that requires perfection or additional handling prior to input through ISRP InfoConnect or regular OE/KV.
    8. Transport Scannable
    765000–769999
    Payments received directly from Extraction and processed through OE/KV before transport.
    9. Perfect Misdirected
    770000–789999
    Transshipped work received from Submission Processing consolidation Sites (Brookhaven, Memphis, Philadelphia, Andover, and Alanta).
    10. Imperfect Misdirected
    790000–799999
    Transshipped work received from Submission Processing consolidation Sites (Brookhaven, Memphis, Philadelphia, Andover, and Atlanta).
    11. Scannable Vouchers (Not assigned by BBTS-listed here as information only)
    800000–999999
    Reserved and assigned by transport for vouchers ran directly on the transport equipment, bypassing OE/KV (reset of range is done by the maintenance contractor at the beginning of each calendar year.)

    Note:

    Specific ranges within BBTS may be reset by category as needed by contacting the BBTS programmer in Cincinnati.

    Note:

    Batch any payment received from a consolidated campus under the perfect misdirected or imperfect misdirected RPSID range.

    1. The supply of printed batch separators will now be controlled through the Pre-Batch/Clerical unit. When the supply for a specific range is needed a new range can be printed by your transport batch scheduler.

      Note:

      Batch Scheduler procedures for printing Batch Separators are located in 3.8.44.6(6), Transport Operation.

    2. Supplies of blank (blue) batch separators and the printed (blue) batch separators will be maintained and controlled by the Pre-Batch/Clerical area.

    3. A log book will be maintained for each RPSID range (category). The transport print date and series of numbers printed will be logged for each category. This will allow the user to monitor RPSID category usage and to know the next range to print for a particular category.

  3. BBTS will be used to generate and print the Forms 9382, Batch Transmittal, and Forms 1332C, Block Selection Record, for RPS input, keeping track of the ABC's and RPSIDs to prevent duplication. Use Exhibit 3.8.44–28, Masterfile/Non-Masterfile Forms/Program Table, Exhibit 3.8.44–27, Program Codes for RPS Table, Exhibit 3.8.44–20, MFT Codes That Can be Combined, and RPSID Range, listed above, for preparing the work and entering information into BBTS.

    1. Enter the information into BBTS that relates to the batch of work, including the RPSID, tax period, transaction code, transaction received date (actual IRS date the work was received), MFT, etc.

      Note:

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

    2. Use the RPSID on Form 11355, Batch Separator, to tell BBTS with which RPSID to start.

    3. Indicate the number of block headers needed for each type of work.

    4. Associate the printed Forms 1332C (block headers) with the Forms 11355 (batch separators) using the 6-digit RPSID (printed in the DLN area of the block header), and comparing it to the RPSID on the batch separator.

    5. Attach the batch separator to the block header and place both on the appropriate batch of work.

  4. After the block headers, batch separators, and batch transmittals are associated with the work for RPS processing, the RPS Pre-Batch/Clerical clerk will route the work to the OE/KV function.

  5. The following scannable vouchers and notices must be sorted by scan line position and delivered directly to the NDP600 Transport for processing. Be sure the remittances are behind the vouchers or notices before delivering to the NDP600 Transport:

    • Balance due notices

    • Forms 940V, 940VEZ, 941V, 943V and 945V

    • Form 1040ES, Estimated Tax for Individuals

    • Form 1041ES, Estimated Tax for Trusts and Estates

    • Form 1040V

  6. There are several source documents that require additional actions in order for the payment to be posted correctly or the source documents to be routed correctly. There may be other source documents not included in the following that require additional instructions for routing. In those situations, refer to local procedures for additional information on proper routing.

    1. DATC–ASTA Letters. Place in appropriate colored folder for routing to DATC–ASTA function

    2. CP 2000 Underreporter. Place in appropriate colored folder for routing to Underreporter function

    3. CP 2501 should be blocked separate from CP 2000. Place in appropriate colored folder for routing to Underreporter function

    4. Exam

    5. Collection

    6. WPT

    7. ALS

3.8.44.4  (01-01-2015)
General Payment Perfection/Manual Processing Procedures

  1. The Payment Perfection function within Deposit Activity performs analysis and research on remittances and returns/documents that require additional preparation prior to depositing money. They also code or edit for other function areas to ensure all taxpayer information is available to credit taxpayer's accounts. See IRM 3.8.45, Manual Deposit Process for specific procedures.

3.8.44.4.1  (01-01-2015)
General Remittance Information

  1. Types of possible remittances the IRS may receive can include any of the following.

    • Personal Check

    • Money Order

    • Cashier Check

    • Cash, refer to Payment Perfection technicians.

    • Business Check

    • Certified Check

    • Voucher Check

    • Treasury Check

    • Draft/Postcard Type Check

    • Irregular Checks, see IRM 3.8.45, Manual Deposit Process

    • Foreign check drawn on US dollars

  2. The remittance should remain with its source document; do not staple together. Prior to processing, check stubs and any staples should be removed.

  3. If payee is IRS only, CASH, or blank, stamp United States Treasury on payee line. Refer to table below.

  4. When processing remittances intended as payment for photocopies of tax returns, refer to IRM 3.8.45, Manual Deposit Process.

  5. When processing a taxpayer's returned refund check, refer to IRM 3.8.45.4.19 (5), Returned Refund/Rebate Government Checks for Payment of Taxes.

  6. For processing travelers cheques, refer to IRM 3.8.45, Manual Deposit Process.

  7. Foreign checks may be processed through RPS when payable in US dollars through a US bank. The US bank's routing symbols and a nine digit routing number must be printed in MICR ink in the lower left corner of the check. If the check fails to meet any of these conditions, route to Manual Processing.

3.8.44.4.2  (01-01-2015)
Remittance Not Payable to United States Treasury

  1. If remittance is not made payable to the United States Treasury or one of the acceptable payees listed below, pull the remittance and source document and route to the Payment Perfection Unit.

    Payee Accept/Reject Overstamp/
    Endorse
    Internal Revenue Service Accept No
    United States Treasury Accept No
    U.S. Treasury/
    US Treasury
    Accept No
    Department of the Treasury/
    Department of Treasury
    Accept No
    IRS Accept Over stamp
    Director (or Commissioner) of Internal Revenue Accept Over stamp
    Estimated Tax Accept Over stamp
    Social Security Administration (or SSA) Accept if received with SSA Form 4511 Over stamp
    FICA Accept Over stamp
    Blank Accept Over stamp
    Other U.S. Government Agency Accept Over stamp
    Taxpayer (personal check or money order) Accept if taxpayer has endorsed. Reject if taxpayer has not endorsed. Endorse "For Deposit Only - United States Treasury" below last endorsement.
    Third Party Reject unless third party has endorsed. If third party has endorsed the check over to the taxpayer, the taxpayer must also have endorsed. Endorse "For Deposit Only - United States Treasury" below last endorsement.
    Variations of any agency or department of the United States Government should be construed to be a payment to the United States Government. Accept Over stamp
    State Agency or Franchise Tax Board Accept if money amount matches the Federal Document. Over stamp

3.8.44.4.3  (01-01-2015)
Handling Special Remittances

  1. Mutilated remittances may not be accepted by financial institutions. See IRM 3.8.45, Manual Deposit Process for specific procedures.

  2. Totally blank remittances should be forwarded to Payment Perfection. A partially complete remittance may be processed, whether signed or not, if the money amount can be determined. As needed, follow the steps listed below to determine the money amount to use for deposit processing.

  3. The numeric amount on the remittance will normally be used for processing unless there is an amount annotated above the remittance date line. When present, use this money amount for processing. There may still be times when the money amount to use is questionable. The following table should be used to determine the payment amount:

    If... Then...
    The numeric amount is legible and matches the written amount Process the payment using the numeric amount.
    The numeric amount is illegible Process the payment using the written amount. Annotate, in pencil, the amount used above the remittance date line.
    The numeric and written amounts do not match, and the numeric amount matches the source document Process the payment using the numeric amount.
    The numeric and written amounts do not match, and the written amount matches the source document Process the payment using the written amount from the remittance. Annotate, in pencil, the amount used above the remittance date line.
    The numeric and written amounts do not match, and neither one matches the source document Process the payment using the written amount from the remittance. Annotate, in pencil, the amount used above the remittance date line.
    The numeric and written amounts are illegible or blank OR a determination cannot be made Pull the source document and related remittance and route to Payment Perfection

    Note:

    The annotated amount is a courtesy and for internal use only.

  4. A canceled check should be processed as follows:

    If... Then...
    A canceled check is received with "Endorsement Erased" Process through RPS.
    A canceled check is received without "Endorsement Erased" Route to Payment Perfection.
    Check is stamped "Account Closed" Forward to Payment Perfection for handling.
    Check is stamped "Secured" and no holes are punched in the routing number area Process through RPS.
    Check is stamped "Secured " but has holes punched in routing number Forward to Payment Perfection for handling.
  5. Seized checks may be processed with proper endorsement. If in doubt or if the endorsement is missing, route to Payment Perfection.

  6. Remittances of $100 million or greater cannot be processed through RPS. The remittance and related source material should be given to manager or designee who will hand carry the item to Payment Perfection.

  7. Unacceptable Payment of Taxes are items that the Federal Reserve Bank will not accept as payment. Any of the following items found in the Payment Perfection Unit should be hand carried to the Extraction Function to be secured in a locked safe:

    • Actual Currency

    • MoneyGram Receipts

    Note:

    See IRM 3.8.45, Manual Deposit Process specific guidance.

  8. A remittance found, with or without a source document, within the work area should be forwarded to the designated Deposit Unit personnel or pull out cart, as appropriate.

3.8.44.4.4  (01-01-2015)
Questionable Payments

  1. Campuses are receiving questionable remittances that resemble checks and money orders. In most cases, these remittances show the taxpayer and the "United States Bureau of Internal Revenue" as payees. The bogus remittances may include other identifying characteristics. Refer to Exhibit 3.8.44–1, Bogus Check. DO NOT PROCESS ANY REMITTANCES CONTAINING THE FOLLOWING CHARACTERISTICS:

    • Unusual or no financial organization names

    • Monetary instruments printed on check quality paper or photocopying paper

    • Monetary instruments that reference Title 31 USC 371

    • No bank routing information (All American checks have a nine digit number surrounded by symbols |:|:,e.g. |:123456789|:.)

    • A lien number

    • The words "Certified Bankers Check" , "Public Office Money Certificate" , or "Certified Documentary Draft" , "Lien Draft" , "Certified Money Certificate" , and "Comptroller Warrant"

  2. The majority of the bogus remittances are received by certified or registered mail. They may be accompanied by the following documents:

    1. A letter requesting a refund for overpayment or the taxpayer renouncing his/her U.S. citizenship.

    2. A document titled "WARRANT PROCESSING PROCEDURES" has been attached to several of the bogus remittances. THIS IS NOT A LEGAL OR VALID DOCUMENT. DO NOT PROCESS A REMITTANCE BECAUSE IT IS ATTACHED TO THE WARRANT PROCESSING PROCEDURES, refer to IRM 3.8.45, Manual Deposit Process.

  3. Upon receipt of a suspicious remittance, process using the following procedures:

    Avoid removing evidence, such as lifting finger or palm prints. Handle the remittance, envelope and any correspondence as little as possible. Place remittance in check saver.
    Immediately contact your manager and the Questionable Refund Coordinator in the Treasury Inspector General for Tax Administration (TIGTA) at your Campus if there is any doubt about the legitimacy of a particular remittance.
    Do not contact the taxpayer, payer, banking institution or remitter indicated on the remittance to ascertain if the item is legitimate or not.
    Do not refer to or discuss the questionable remittance with anyone or any agency outside the IRS. This includes supplying photocopies of the item or a fax of the item to anyone other than an authorized IRS employee.
    In the event the Fraud Detection Center chooses not to pursue the matter, the manager will coordinate with the Payment Perfection Unit to return the suspicious remittance to the taxpayer.
    1. A money order as defined in Treasury Regulation 301.6311–1 is an instrument issued by a United States post office, bank, express, telegraph, or domestic building and loan association, as defined by IRC Section 7701(a)(19), or by a similar association incorporated under the laws or a possession of the United States, or such other organization as the Commissioner may designate.

    2. A check must be drawn on banks and domestic building and loan associations incorporated in the United States and must contain magnetic encoding. IRS personnel cannot accept a check when it is a known fact that the bank or financial institution does not exist. (Banks that have been closed for one reason or another and did not merge with another financial institutions.)

    3. A sight/site draft (a form of check negotiable through commercial banks) requires a service charge to process. This fails Treasury Regulation's 301.6311–1 only if there is no deduction for exchange or other charges).

    4. A Lien draft, Certified Bankers check, Public Office Money Certificate, Certified Documentary Draft, Comptroller Warrant and/or Certified Money Certificate are not legal negotiable remittances and cannot be accepted by the Internal Revenue Service.

    5. Remember to immediately contact the Questionable Refund Coordinator in the Fraud Detection Center in your Campus upon receipt of a bogus or questionable remittance.

3.8.44.4.5  (01-01-2015)
Source Document General Information

  1. Perfect and imperfect remittances and their related returns/documents are delivered to the Pre-Batch/Clerical unit on a regular basis.

  2. Perfect returns/documents are batched directly for RPS data entry. In order to be considered "Perfect" the transaction information must include a legible taxpayer name, TIN, one MFT code, at least one tax period (multiple tax periods can be present on notices other than Form 668A and 668W. The oldest tax period listed is the one processed for the payment.), and one remittance. As applicable, one of the following must also be present: plan number (Form 5330, 5500 series, 5558 only), one report number (Form 8038-T / 8038-CP), DPC, secondary code/money amount, tertiary code/money amount. See IRM 3.8.45, Manual Deposit Process, for specific procedures.

  3. Scannable work (voucher with a scanline and associated remittance following, is considered perfect and is delivered to the transport area directly by the Extraction unit.)

  4. Imperfect source documents and remittances are those that do not meet the criteria of a "perfect" . They include items that are incomplete, illegible, have correspondence attached, or have split or multiple payments. The Perfection unit will research and secure missing information and input the transaction via InfoConnect or will route it to Pre-Batch/Clerical for batching to RPS. If discovered in a batch, the item should be pulled and routed to the Perfection Unit.

  5. If the remittance amount associated with a timely filed return is under or over the balance due amount, then process the payment as Other Than Full Paid (OTFP). If received with a delinquent return, regardless of whether the remittance matches the balance due line, process as OTFP.

  6. A payment posting voucher or equivalent must be prepared whenever a source document is not available and the payment cannot be processed through RPS. A list of payment posting vouchers follows:

    • Form 3244, Payment Posting Voucher, seeExhibit 3.8.44–16

    • Form 809 Posting Vouchers

    • IDRS Printout used in lieu of Form 3244, seeExhibit 3.8.44–6

    • Correspondence, seeExhibit 3.8.44–8

    • Form 4907, Taxpayer Delinquent Account, seeExhibit 3.8.44–17

    • Envelope, seeExhibit 3.8.44–6 and Exhibit 3.8.44-15

3.8.44.5  (01-01-2015)
Transport Preventive Maintenance

  1. Preventive maintenance (PM) is a key factor in the performance level of the transports. This activity should be performed prior to the start up of each shift while the transport is in idle mode. It is vital that each step is followed and performed carefully to avoid mechanical malfunction.

  2. The following are procedures to perform transport PM: Clean the track from the feeder to the stacker pockets.

    1. Vacuum the track and stacker pockets.
      1) Vacuum the areas on both sides of the High-Speed Encoder Module (HSEM) track with the crevice tool to remove dust and any debris.
      2) Start at the feeder end and continue down to the sensors. Do not disturb any wires.
      3) Vacuum the top of the track by running the crevice tool along the track from one end of the module to the other.
      4) Vacuum around the keyboard and desktops.

    2. Clean the track.
      1) Dip the clear plastic wand into a container of tap water. Hold the wand above the container until the pad stops dripping.
      2) Insert the wand into the track with the cleaning pad side facing you.
      3) Use a scrubbing up and down motion and clean the entire front wall of the aligner track section. Then turn the wand around so that the cleaning pad side is away from you and continue the cleaning with the same up and down motions.
      4) Discard the wand when finished.

    3. Clean the feeder rollers and belts.
      1) Remove the one roller and two belts from the feeder area.
      2) Moisten the lint free cloth provided with isopropyl alcohol.
      3) Rub the rollers in a circular motion, one at a time, on the alcohol-moistened cloth.
      4) When finished with all three rollers, run the belts through the cloth.
      5) Discard cloth when finished and reinsert the rollers and belts on the track.

    4. Clean the Sensors.
      1) Dip the sensor wand in tap water.
      2) Insert the wand into the track with the cleaning pad side facing you and push the wand into the sensor track until it contacts the printer track section.
      3) Clean the sensors using a back and forth scrubbing motion.
      4) Clean both the front and the back walls of the sensor area.
      5) Discard the wand when finished.

    5. Clean the High-Speed Encoder Module.
      1) This a very delicate area. Do not touch the small wires in the track.
      2) Run a track card, forward only, to prevent the bending of any wires.

    6. Prime the ink jet cartridge.
      1) Remove the cartridge and wipe the dispersion head with a lint free cloth.
      2) Covering the head with the cloth, firmly shake down the cartridge to moisten the head.
      3) Wipe the head with the cloth to remove any excess ink.
      4) Re-seat the cartridge in the holder.

    7. Clean the Image Camera using a pre-moistened special wipe for the glass.

      Note:

      Care should be taken in handling the glass and its holding mechanism.

    8. Clean the display screen using a cleaner specifically for the screen.

  3. Close all covers and remove all cleaning materials and tools from the transport.

  4. The transports may now be initialized for the deposit.

3.8.44.6  (01-01-2015)
Transport Operation

  1. The NDP600 Transport processes three different types of work.

    1. Single remittances with single returns/documents (electronic vouchers)

    2. Splits and Multiples

    3. Scannable vouchers and notices

  2. The majority of remittances processed through the NDP600 Transport will take the form of single remittances received with single source documents. (Formerly standard RPS Bypass work.)

    1. The Pre-Batch/Clerical function will print batch headers for each batch of up to 100 documents.

    2. The remittances and the documents will be OE'ed and KV'ed. Only the remittances will be routed through the NDP600 Transport.

    3. Each batch of remittances, along with a preprinted batch separator with a RPSID assigned by BBTS, should be "jogged" to align the lower-right-hand corners. This will decrease the number of jams in the Transport.

    4. The remittances are passed through the Transport twice. The first pass images the front of the remittance and allows for corrections to the courtesy amount and scanline.

      Note:

      Ensure each bundle of remittances is passed through the staple detector equipment prior to loading them in the hopper for pass one. Failure to perform this duty could result in unnecessary and costly transport downtime.

    5. The second pass prints the audit trail which includes the DLN, encode, and endorsement of the remittance. An image is also taken of the back of the remittance.

  3. Splits and Multiples are OE'ed and KV'ed by RPS. Only the checks are run through the NDP600 Transport.

    1. The remittances for splits and multiples should be run separately from other remittances to insure easier balancing, and re-matching of remittances with their corresponding documents in cases of an unbalanced condition.

    2. The remittances only are passed through the transport on two passes as indicated on 3.8.44.6(2)d, see above.

  4. Vouchers and notices which are scannable may be routed directly to the NDP600 Transport for processing.

    1. Extraction and Pre-Batch/Clerical will sort scannable vouchers and notices according to type and scanline position. The Transports scanline position will need to be adjusted to match the work.

    2. Remittances/documents should be "jogged" to align the lower-right-hand corners. This will decrease the number of jams in the Transport.

    3. Be sure that each corresponding remittance is placed behind it's voucher/notice.

    4. When the pockets are filled, blank Batch Separators must be run through the Transport, one for each pocket of checks and one for each pocket of vouchers. The Transport will assign and print a RPSID on the Batch Separator. A maximum of 300 remittances/Documents are allowed per RPSID.

      Note:

      For sort pattern 20, a Batch Separator must be run first.

    1. Note:

      An ISRP system administrator will first need to log on to the transport PC to allow the batch scheduler to perform print duties.

3.8.44.7  (01-01-2015)
Remittance Verification Operation

  1. There are six processes that take place in the Remittance Verification Operation:

    • Free/Missing Entry

    • Scanline Fix

    • Stub Amt Entry

    • Check Amt Entry

    • Balancing

    • Suspense Balancing

    Note:

    Correction Operators should familiarize themselves with Exhibit 3.8.44-1, Exhibit 3.8.44-12, Exhibit 3.8.44-13, Exhibit 3.8.44-14, Exhibit 3.8.44- 20, Exhibit 3.8.44-22, Exhibit 3.8.44-23, Exhibit 3.8.44-24, Exhibit 3.8.44-25, Exhibit 3.8.44-26, Exhibit 3.8.44-28, and Exhibit 3.8.44-29 along with all other exhibits that cover deposit reports.

  2. An operator must not perform both the Check Amount Entry and the Balancing in the remittance verification operation unless authorized by the supervisor.

3.8.44.7.1  (01-01-2015)
Free/Missing Entry

  1. The purpose of the Free/Missing Entry Function is to match checks processed in Pass 1 on the NDP600 to their records that could not be matched in the electronic file from OE/KV during the Merge process. The Free and Missing Reconciliation screen displays as much information as is available to allow checks to be matched to their electronic records.

  2. The top right portion of the screen displays a list of "free" checks from Pass 1, (that is checks without an exact match in the electronic file) including sequence number, amount, and match status. Select a check by pressing F8 , or clicking the "free item" button at the bottom of the screen. Use the up and down arrow keys to scroll through the list. As the check is selected, its image is displayed on the top left portion of the screen.

  3. The bottom half of the screen displays the "missing" records from the electronic file (that is those without an exact match in Pass 1). The item, transaction number, amount, and the scanline information are shown for each item, along with the match status. Select an item from the list by pressing F7, or clicking the "miss item" at the bottom of the screen. Use the up and down arrow keys to scroll through the list.

  4. After selecting a "free" check and its associated "missing" electronic record, press F3, or click the "match" button at the bottom of the screen to indicate a match. The match status in the upper part of the screen is updated to YES. The match seq column in the bottom part of the screen is updated with the sequence number from the matched item. The match sequence column in the voucher record in the same transaction is set to YES.

  5. If an item cannot be matched it must be deleted. when all free and missing items have been matched or deleted in the batch, the next batch requiring Free/Missing matching is presented.

  6. To delete an entire transaction from the "missing items" , press F4, or click the "Delete Miss" button at the bottom of the screen. A confirmation screen will appear. Click "yes" to delete the entire transaction containing the highlighted item. Click the "no" button for the transaction to remain.

3.8.44.7.2  (01-01-2015)
Scanline Fixing

  1. Scanline Fix is used to correct any misreads or can't reads in the scan line and the MICR line of the check.

  2. Only those items with bad scan lines will be presented for fixing. If a transaction is presented in scan line fixing, it must be corrected before further data entry can be performed on that particular voucher.

  3. When the Scan Line fix option is chosen from the Data Entry Menu, the first transaction requiring correction will appear in the scan line fix screen. Only those items that have required fields with errors are presented for correction.

  4. The scanline fix program highlights the first required field containing a can't read when the scan line or MICR line is initially displayed. If by chance a field is highlighted and it is not immediately obvious which field is in error, press F10, or Enter to accept the field information.

  5. The fields that need fixing can be filled in by looking at the stub or check image and typing in the appropriate value.

    1. To change an already existing number, the right and left arrow keys may be used to move the highlighting to the character which could not be read. Those characters will appear as question marks.

    2. The TAB key can be used to go to the next field to the right; SHIFT TAB will go to the next field to the left.

    3. When the field has been entered correctly, press ENTER to record the number.

  6. When the last item which needs fixing has been corrected, you are prompted for your next transaction.

  7. Several functions are shown at the top of the screen to assist you.

    1. F4 will reject a transaction so that it can be processed separately. Before a transaction is rejected, a confirmation window will appear.

    2. F6 can be used to turn the image of a stub right side up, if for some reason the image appears upside down.

    3. F7 can be used to change the type of item on the screen from check to stub or vice-versa. Press ENTER to change the item type, and the scan line fields appropriate to the new item type will appear on the screen below the image. Press ESC to keep from changing the type image.

    4. F9 exits from Scanline Fix and returns to the Data Entry Menu. A Confirmation window will appear to make sure you really intend to exit.

    5. F10 will accept the field information as is.

    6. F12 will flush the system of all worked transactions. Use prior to exiting a correction function and transactions still remain that require correction. For example, you are exiting a function when leaving your workstation for a work break.

3.8.44.7.3  (01-01-2015)
Stub Amount Entry

  1. Transactions with a voucher that does not contain an amount in the scan line will present in "Stub Amount Entry" for correction.

  2. When Stub Amount Entry is selected from the Data Entry Menu, the Stub Amount Entry screen will display with the first transaction requiring a stub amount entry. The "Stub Amount Entry" screen contains the stub (voucher), the CAR amount, and the amount entry field.

  3. Amounts must be entered for vouchers that do not contain an amount in the scanline. The upper portion of the screen displays the image of the voucher. Below this image is a magnified view of the area of the voucher that contains the amount. A field is provided for the amount to be entered, verify the stub amount and enter the correct amount in the amount enter field. When the entry is complete, press F10, or Enter.

  4. If there is no money amount on the voucher, or you are unable to determine the money amount, press ALT F5. This will display the check and the voucher on the View Transaction screen. Transactions may only be viewed in the View Transaction screen, they cannot be changed. Press F9 to return to the Voucher Amount Entry screen and enter the amount of the check. If, after going to the View Transaction screen, you are unable to determine the amount to be entered, enter .01 or skip the voucher. This will cause the voucher to proceed to the Balancing function.

  5. The following functions are available in the Stub Amount Entry screen:

    1. F2 will display the image of the previous item

    2. F4 will reject an item. Before an item is rejected, a confirmation window will appear.

    3. F5 displays the check and the voucher images for the transaction on the View Transaction screen.

    4. F6 will display the Manage Image Menu which allows you to zoom (enlarge), rotate, or flip the image of the currently active check.

    5. F9 exits from the Check Data Entry screen. A confirmation window will appear to make sure you really intend to exit.

    6. F10 or Enter accepts the amount entered.

    7. F12 will flush the system of all worked transactions. Use prior to exiting a correction function and transactions still remain that require correction. For example, you are exiting a function when leaving your workstation for a work break.

  6. The View Transaction screen has its own function keys.

    1. F7 highlights the amount of the displayed voucher. The transaction may only be viewed here; the amount may not be changed. Any changes that need to be made are made using the Voucher Amount Entry screen.

    2. F8 highlights the amount of the displayed check. As with vouchers, the amount cannot be changed on this screen.

    3. F9 exits the View Transaction screen and returns to the Voucher Amount Entry screen.

3.8.44.7.4  (01-01-2015)
Check Amount Entry

  1. If the check amount could not be read by the Transport, the transaction will present in to Check Amount Entry.

  2. When Check Amount Entry is chosen from the Data Entry screen, the Check Amount Entry screen will display with the first transaction requiring check amount correction.

  3. The upper portion of the screen displays the image of the check. Below the image is a magnified view of the check area that shows the amount. Enter the amount and press F10 or ENTER. If any required fields are left blank when F10 or Enter is pressed, an error message is displayed. Press ENTER to remove the message and return to the previous screen.

  4. If you are unable to determine the amount of the check, enter .02 or reject the item using F4.

  5. The following function keys are available in the Check Amount Entry screen:

    1. F4 will reject an item, along with the rest of the items in the transaction. Before an item is rejected, a confirmation window will be displayed.

    2. F5 View Transaction, displays the check and voucher for the transaction.

    3. F6 allows the user to zoom (enlarge), rotate, or flip the image of the check.

    4. F9 exits the Check Amount Entry screen.

    5. F10 accepts the amount entered.

    6. F12 will flush the system of all worked transactions. Use prior to exiting a correction function and transactions still remain that require correction. For example, you are exiting a function when leaving your workstation for a work break.

  6. The View Transaction screen has its own function keys.

    1. F7 highlights the amount of the displayed voucher. The amounts may only be viewed on this screen; they may not be changed.

    2. F8 highlights the amount of the displayed check. The amounts may only be viewed on this screen; they may not be changed.

    3. F9 exits the View Transaction screen and returns to Check Amount Entry.

3.8.44.7.5  (01-01-2015)
Balancing Function

  1. Unbalanced transactions will be processed through the Balancing function from the Data Entry Menu.

  2. Only transactions which have unbalanced transactions will be presented for balancing.

  3. When the Balancing option is chosen, the Balancing screen will be displayed with the first unbalanced transaction requiring balancing.

  4. The voucher and check amount for the transaction are displayed along with the images of the paper items. The amounts of the vouchers and checks may be corrected to balance the transaction.

  5. The following options are available in the Balancing function:

    1. An item from the transaction may be deleted

    2. An item may be inserted into the transaction

    3. The entire transaction may be deleted

  6. The transaction is checked for balance when Enter or F10 is pressed. If an amount is zero, that zero is highlighted when Enter or F10 is pressed. When the transaction balances and passes all amount validations, the transaction is posted, and the next unbalanced transaction is displayed.

  7. If the voucher amount does not match the check amount, a Data Error Message will be displayed (Transaction unbalanced). Press Enter to remove the message and return to the Balancing screen.

  8. If unable to determine the correct amount of the check using the imaged information provided on the "Balancing" screen, suspend the item to the Suspense Balancing function using function F5.

  9. When the last transaction has been balanced, the next unbalanced transaction is automatically presented for balancing.

  10. The following functions may be used in balancing:

    1. F2 brings up the Transaction Summary.

    2. F4 will reject a transaction so that it can be processed separately. Before a transaction is rejected, a confirmation window will appear.

    3. F5 will suspend a transaction to the Suspense Balancing function..

    4. F6 will display the Manage Image Menu which allows you to zoom (enlarge), rotate, or flip the image. Shift F6 displays the image of the batch header.

    5. F7 highlights the voucher amount of the currently displayed voucher.

    6. F8 highlights the check amount of the currently displayed check.

    7. F9 exits from Balancing.

    8. F10 will post a transaction.

    9. F12 will flush the system of all worked transactions. Use prior to exiting a correction function and transactions still remain that require correction. For example, you are exiting a function when leaving your workstation for a work break.

  11. To find a specific voucher or check, the following key combinations can be used in the Balancing program.

    1. Ctrl-A-Allows the user to find a voucher in the current transaction by its amount. A screen is displayed in which the user can enter the amount for which to search.

    2. Ctrl-C-Allows the user to find a voucher in the current transaction by its account number. A screen is displayed in which the user will enter the account number for which to search.

    3. Ctrl-S-Allows the user to find a voucher in the current transaction by its sequence number. A screen is displayed in which the user can enter the sequence number for which to search.

    4. Ctrl-O-Allows the user to find a voucher in the current transaction by its amount. A screen is displayed in which the user can enter the amount for which to search.

    5. Ctrl-Q-Allows the user to find a check in the current transaction by its sequence number. A screen is displayed in which the user can enter the sequence number for which to search.

    6. For any of the above, when a match is found, the amount is highlighted in the voucher or check table. If a match is not found, an error message will be displayed. Press Enter to remove the message and return to the previously highlighted item.

  12. To insert a check or a voucher, the following key combinations can be used in the Balancing program.

    1. Ctrl-Insert inserts a check. An Enter Scan Line screen is displayed with blank fields according to the check scan line defined in the sort pattern. Fill in the appropriate information and press Enter. The check table is highlighted so the check amount can be entered.

    2. Shift-Insert inserts a voucher. An Enter Stub Line screen is displayed with blank fields according to the voucher scan line defined in the sort pattern. Fill in the appropriate information and press Enter. The voucher amount in the voucher table is highlighted so the voucher amount can be entered.

    3. Both screens have the same function keys available. F2 switches between displaying the blank fields vertically or horizontally. Either may be set up as the default. F4 clears all fields, F8 cancels the insertion process, and F10 inserts the check or voucher. If any of the fields required by the sort pattern are left blank, a warning screen will be displayed. Press Enter to remove the message and return to the previous screen. Then the required field must be filled in, or the insertion canceled.

3.8.44.7.6  (01-01-2015)
Suspense Balancing

  1. All checks and/or vouchers suspended to Suspense Balancing will display in the Suspense Balancing function. These transactions will generally require research of the paper voucher or check.

  2. When the Suspense Balancing option is chosen the Batch Selection screen will display. After the batch number has been selected the Balancing Screen will display.

  3. Using the paper voucher or check to verify information, follow the Balancing function procedures located in IRM 3.8.44.7.5, to balance each transaction.

3.8.44.8  (01-01-2015)
Reports Generated by RPS System

  1. After the deposit cutoff, when all balancing has been completed, there will be several reports that will be printed for distribution to the depositary and Accounting Operations, with copies for retention in the Deposit function.

  2. The following is a list of all the reports that will be generated:

    1. Transport Batch Status Report—The status of all activity on the partial and complete batches in the system. See Exhibit 3.8.44-42.

    2. Detail Pocket Cut Report—End point listing showing the sequence number and money amount per item of each bundle in a pocket. Includes total of bundle amount for each cash letter.

    3. Bank Batch Header—A bank ticket which the transport will encode and total money amount of each bundle cut (site specific).

    4. Check Pocket Cut Summary Report—A summary of Pocket Cuts for a shift. See Exhibit 3.8.44-45

    5. End Point Sort Assignment Report—Summary of all endpoint sorting. Contains which bank is assigned to each pocket (Site specific). See Exhibit 3.8.44-44.

    6. Deposit Ticket (SF215-C)-A five part deposit ticket which includes individual Tax Class totals necessary for Accounting and Depositary for balancing. See Exhibit 3.8.44-41.

    7. RPS Master File Remittance Recap Report—A report showing the tax class breakdown in DLN order. See Exhibit 3.8.44-30.

    8. RPS Document Remittance Register Report—A report showing individual taxpayer information. See Exhibit 3.8.44-29.

    9. General Ledger Account Number List—Journal Totals Report—A listing showing the account description and tax class totals. Includes credits and ebits. See Exhibit 3.8.44-35, Exhibit 3.8.44-36, Exhibit 3.8.44-37, Exhibit 3.8.44-38, and Exhibit 3.8.44-39.

    10. End Point Master Listing Report—A listing that captures information from the remittance while running through the transport. The report is used in Accounting for payment tracing. See Exhibit 3.8.44-43.

    11. Transaction Received Date Report—A report showing how many items went through the system by received date. See Exhibit 3.8.44–40.

    12. Transport Machine Statistic Report—Machine and operator statistics.

    13. RPS Non-Master File Remittance Recap Report—A report showing tax class breakdown in DLN order. See Exhibit 3.8.44-34.

    14. RPS General Fund Remittance Recap Report—A report showing individual taxpayer information by account number. See Exhibit 3.8.44-33.

    15. RPS Deposit Fund Remittance Recap Report—A report showing individual taxpayer information by account number. See Exhibit 3.8.44-32.

    16. RPS Refund Repayment Remittance Recap Report—A report showing individual taxpayer information by account number. See Exhibit 3.8.44-31.

    17. Transport Operator Statistics Report—Machine and operator statistics.

    18. Deposit Summary Report—A report that lists blocks in DLN order by tax class and provides block and money totals.

3.8.44.8.1  (01-01-2015)
Balancing the RPS Deposit

  1. RPS is a "balance as you go" system. Balancing is done at cutoff, the same day as deposit. The following work day after deposit and "end of day" (EOD) processing, a final balance is performed.

  2. The following steps should be used to ensure the deposit is in balance before release of the deposit to the bank:

    1. View the Status Monitor to ensure that all work is extract complete.

    2. Compare each Detail Pocket Cut Report Total to each Bank Batch Header to ensure all batches being sent to the bank are present.

    3. Request the Deposit Cutoff Reports (the Deposit Ticket, etc.).

    4. Request the Check Pocket Cut Summary Report.

    5. Request the Deposit Summary Report.

    6. Compare the volume total on the Detail Pocket Cut Report to the volume total on the Deposit Summary Report.

    7. Compare the Deposit Ticket Total amount to the Deposit Summary Report.

    8. Compare the Deposit Ticket Total with the Pocket Cut Summary Report Grand Total.

  3. If totals do not balance, determine the difference and perform the following tasks to identify the source of the discrepancy:

    1. Research the Deposit Summary Report for a block with the same amounts (duplicated block).

    2. Ensure that all checks were accounted for in each batch at the transport.

  4. To correct the deposit balance:

    1. If the block was processed twice, line through the second block and correct the total on the Deposit Summary Report. If a block was not processed, export the block and add the missing checks. Generate new reports.

    2. If all checks were not processed, open the batch at the transport and add the missing checks. Generate new reports.

    3. If a correction is made to the money amount portion of the Deposit Ticket (SF 215–C) and the printing of a new ticket cannot be done from the system, a new ticket must be manually prepared.

      Note:

      A change to the date field only, may be done without preparing a new deposit ticket.

  5. The following work day morning after the deposit, prior to delivery of reports to Accounting, verify Control D General Ledger Account Number List (RPS0322) against the ISRP generated Deposit Ticket, SF 215-C to ensure the money totals match. The balancing procedures are as follows:

    1. Subtract tax class nine money amount from the ISRP Deposit Ticket, SF 215-C grand total money amount.

    2. Log into Control D

    3. Select Filter and in Report Name enter, "RPS0322" and apply.

    4. Scroll to bottom of the page and click on last "RPS0322" report. This will bring up the RPS General Ledger/Journal report you are balancing too.

    5. Compare your total from (a) with the grand total listed on the Electronic Online-Output Network System (Control D) report.

      Note:

      If the two amounts do not agree, compare the Control D generated report with the comparable report generated from ISRP (ISR/0542, page 2). Notify and coordinate with the Accounting function regarding any discrepancy.

      Printing Report from Control D as follows:
      1. Select report - print and prepare to print.
      2. Select Pages and enter 2 and select print which will bring up the report again.
      3. Select File in upper left corner and select print.
      4. Close out any open windows and then log off Control D

3.8.44.8.2  (01-01-2015)
Final Preparation for Delivery to the Depositary

  1. As the checks complete Pass 2 on the NDP600 Transport, they will be placed in the boxes for shipment to the Depositary.

  2. Generate and print the reports for the Depositary, the Accounting Operations and the Deposit Activity. Refer to IRM 3.8.44.8.5, Distribution of Reports, below.

  3. Consolidate the checks from the RPS deposit with non-RPS deposits for delivery to the campus's depositary. These procedures must be carefully followed to ensure deposits are balanced before releasing to depositaries. Refer to IRM 3.8.44.8.1, Balancing the RPS Deposit, for balancing procedures.

  4. Place the Depositary's reports in one of the boxes of checks, then seal the boxes. Prepare the necessary report for releasing the checks to the Courier Service, for delivery to the Depositary. See IRM 3.8.45, Manual Deposit Process for specific, detailed instructions on final deposit procedures for delivery of deposit to the courier.

3.8.44.8.3  (01-01-2015)
Over the Counter Network (OTCnet)

  1. The Over the Counter Network (OTCnet) is a secure web-based application that:

    1. Automates the over the counter (OTC) deposit reporting process and captures detailed accounting information at the point of deposit in order to facilitate the classification of monies on a daily basis.

    2. Provides federal agencies with the ability to track deposits from the point of entry to final posting.

    3. Eliminates dual entry, keying errors and creates a combined Standard Form 215A (SF 215A), Deposit Ticket, and Financial Institution deposit slip information.

    4. Provides financial institutions the ability to confirm the electronic deposit ticket, create electronic adjustments, and submit the confirmed deposit tickets and adjustments into Ca$hlink II without the necessity of re-keying the deposit ticket data.

  2. Employees in the Deposit function will be designated as deposit preparers, deposit approvers, and agency viewers. A deposit preparer will create and modify the deposit ticket in OTCnet. A deposit approver approves and submits the deposit ticket. An agency viewer will only be able to view and search deposits and adjustments and view business reports in OTCnet. Refer to IRM 3.8.45.2.2.1 OTCnet User Roles and Responsibilities.

  3. OTCnet users are assigned a role which determines what functions the user can perform. The following are OTCnet roles:

    1. Primary Local Security Administrator (PLSA) (Headquarters Analyst) establishes Local Security Administrators (LSAs) to delegate user provisioning and other functions; creates, modifies and deletes permissions for LSAs, accounting specialists, deposit preparers, deposit approvers, deposit confirmers and viewers.

    2. Accounting Specialist (Headquarters Analyst) creates the organization’s hierarchy, enters and modifies the agency’s accounting codes, defines processing options and custom labels and creates user defined fields.

    3. The Local Security Administrator (LSA, at campuses) view reports, establishes local users on OTCnet, as well as creating, modifying and deleting permissions for deposit preparers, deposit approvers and viewers.

    4. Deposit Preparer (at Campuses) creates and modifies the deposit ticket.

    5. Deposit Approver (at Campuses) approves and submits the deposit ticket.

    6. Deposit Confirmer (at Depositary Bank) confirms, adjusts or rejects a deposit.

    7. Viewer (at Campuses, Headquarters or other designated locations) views and searches deposits and adjustments and views reports.

      Note:

      A person may be designated as a Deposit Preparer and a Deposit Approver. However, due to separation of duties, the same person cannot prepare and approve a deposit.

  4. Each campus has a designated Receipt and Control Coordinator, an Accounting Coordinator, and a Local Security Administrator (LSA).

  5. All OTCnet users must complete the training provided on the FMS OTCnet web site prior to being given access to OTCnet.

    1. A web based site to provide guidance and training can be found at FMS Treas web at http://fms.treas.gov/otcnet. User manuals for the OTCnet Deposit Preparer and Deposit Approver and for the OTCnet Agency Viewer can be accessed via this site.

    2. The OTCnet website will be the source for OTCnet training. The OTCnet Deposit Preparer and Deposit Approver User Manual should be used for instructions on accessing OTCnet and for preparing and approving deposits in OTCnet. The OTCnet Agency Viewer User Manual should be used for instructions on accessing OTCnet, searching deposits and adjustments and viewing business reports in OTCnet.

    3. For questions or assistance using OTCnet, contact the Treasury Support Center via telephone at (866) 945–7920 (Toll Free) or via email at FMS.OTCChannel@citi.com.

      Note:

      The training web site is used by all agencies using OTCnet and is not customized for any one agency.

  6. The Local Security Administrator (LSA) must create a profile in OTCnet for each employee identified as a OTCnet user. After completing the online training course, each user must complete the OTCnet User Authorization Form.

    Note:

    LSA training is available but not at the above web site. LSA training is available only to employees established within OTCnet as an LSA.

    1. The OTCnet User Authorization Form captures information needed to set up an employee as an agency user in OTCnet. The OTCnet Rules of Behavior is signed electronically on OTCnet by each user as a certification of consent to the rules of the Treasury Web Application Infrastructure (TWAI) System Security Plan. Original signature is required on the OTCnet User Authorization Form.

    2. The fillable PDF OTCnet user Authorization Form can be found at http://fms.treas.gov/otcnet.

    3. Managers will submit the employees’ OTCnet User Authorization Form to your LSA to be granted access to OTCnet.

  7. Once OTCnet permission has been assigned, the employee will receive three emails. The first email will provide the employee a user ID. The second will provide the employee a temporary password and the last will provide the employee permission to OTCnet. After receiving a user ID and password, the employee must login to the TWAI to change their temporary password and provide answers to their secondary authentication questions.

    Note:

    The user is allowed three consecutive attempts to enter a valid password. After the third attempt, the user is locked out and must answer pre-determined secondary authentication questions or call The Treasury OTC Support Center at (866) 945-7920 for validation of the user's identity and reset of their password.

  8. Users must login to the OTCnet at least once every 90 days or your access will be deactivated on the 90th calendar day since your last access date. Users that have not accessed their OTCnet account for 120 days will have their access deleted on the 120th calendar day since their last access date. If this occurs, you will be required to reapply for access to OTCnet. See preceding note.

  9. The LSA must be notified within 24 hours if OTCnet access is no longer required by an employee for any reason or if the current access needs to be modified.

  10. Specific guidance is provided in the OTCnet User Standard Operating Procedures (SOPs) for the deposit preparer, deposit approver, and agency viewer can be found at http:fms.treas.gov/otcnet.

3.8.44.8.4  (01-01-2015)
OTCnet Contingency Plan

  1. If OTCnet experiences an outage or if the campus is unable to access OTCnet due to local problems, the deposit ticket cannot be created in OTCnet. Campuses must follow procedures laid out in IRM 3.8.44.8.2, Final Preparation for Delivery to the Depositary. Use the following If/Then chart to determine the action to be taken if OTCnet is unavailable. The action to be taken will depend upon your status in the deposit process.

    Note:

    Only one deposit ticket can be issued for a deposit. Once a paper SF 215 is issued, it cannot later be replaced with a OTCnet deposit ticket.

    If... Then...
    OTCnet is not available due to an outage (i.e., the problem is internal to the OTCnet system) Users will be notified via email when the OTCnet system is down. Submit the paper ISRP SF 215-C, Deposit Ticket, with the deposit to the bank. Immediately contact the depositary bank to advise them that a paper SF 215-C is being submitted because OTCnet is unavailable. Notify local Accounting function.
    OTCnet cannot be accessed due to local problems at the campus (i.e., in-house server or Internet is not available) Submit the paper ISRP SF 215-C, Deposit Ticket, with the deposit to the bank. Immediately contact the depositary bank to advise them that a paper SF 215-C is being submitted because the campus is unable to access OTCnet. Notify local Accounting function.
    A OTCnet Deposit was begun but not yet Saved as a Draft and the OTCnet system goes down The OTCnet deposit will not be found in the system upon restoration of normal functionality. Submit the paper ISRP SF 215-C, Deposit Ticket, with the deposit to the bank. Immediately contact the depositary bank to advise them that a paper SF 215-C is being submitted because OTCnet is down. Notify local Accounting function.
    A OTCnet Deposit was Saved as a Draft in OTCnet and the OTCnet system goes down The OTCnet deposit will not be found in the system upon restoration of normal functionality. The Deposit Preparer must delete the saved draft of the OTCnet deposit from OTCnet when the system becomes available. Submit the paper ISRP SF 215-C, Deposit Ticket, with the deposit to the bank. Immediately contact the depositary bank to advise them that a paper SF 215-C is being submitted because OTCnet is down. Notify local Accounting function.
    A OTCnet Deposit is Awaiting Approval (from the Deposit Approver) in OTCnet and the OTCnet system goes down The OTCnet deposit will not be found in the system upon restoration of normal functionality. The deposit approver must reject the deposit awaiting approval and must delete the deposit from OTCnet when the system becomes available. Submit the paper ISRP SF 215-C, Deposit Ticket, with the deposit to the bank. Immediately contact the depositary bank to advise them that a paper SF 215-C is being submitted because OTCnet is down. Notify local Accounting function.
  2. In the event of a OTCnet problem the site should contact their Local system administrator (LSA) and notify management. The Treasury OTC Support Center can also be contacted. If OTCnet unavailability is as a result of an IRS network problem the site should open a GetIT ticket since the Treasury OTC Support Center will not be able to address an IRS network issue.

3.8.44.8.5  (01-01-2015)
Distribution of Reports

  1. The following reports will be sent to the Depositary:

    1. Checks associated with Bank Batch Header and Detail Pocket cut Report

    2. Three (3) copies of the SF 215-C, Deposit Ticket (original, depositary, confirmation)

    3. End Point Master Listing Report

    4. Check Pocket cut Summary Report

  2. The following reports will be sent to the Accounting Operations:

    1. RPS Document Remittance Register

    2. RPS Masterfile Remittance Recap Report

    3. RPS Non Masterfile Remittance Recap Report

    4. RPS General Fund Remittance Recap Report

    5. RPS Deposit Fund Remittance Recap Report

    6. RPS Refund Repayment Remittance Recap Report

    7. SF 215–C, Deposit Ticket

    8. General Ledger Account Number List—Journal Totals

    9. End Point Master Listing

  3. The following reports will be retained in the Deposit Activity:

    1. SF 215-C, Deposit Ticket

    2. Check Pocket Cut Summary Report

    3. Transport Batch Status (if printed)

    4. End Point Sort Assignment Report (only when changing banks)

    5. Transaction Received Date Report

    6. Transport Machine Statistics

    7. Transport Operator Statistic

    8. General Ledger Account Number List—Journal Totals

3.8.44.9  (01-01-2015)
Back-up Deposit Procedures

  1. The following procedures should be used when the NDP600 Transport is not available or becomes inoperative prior to the final deposit operation, and cannot produce the balancing phase of the deposit:

    1. List the total of each Pocket Detail Cut Report on Form 784 and enter the grand total in the total box.

    2. Run an adding machine tape listing the total of each Pocket Detail Cut Report.

    3. Compare totals on Form 784 to totals on the adding machine tape.

    4. If totals differ, review tape and correct error.

    5. Prepare Form 813, Document Register, listing the grand total of all the Pocket Detail Cut Reports on Line 00 and the total line. In the DLN box of Form 813, write "Unidentified" .

    6. List total of Form 813 on Form 813–A and total.

    7. When deposit is in balance, enter total in Tax Class 2 on one Form SF215–A Deposit Ticket.

    8. Prepare and release packages to the Depository and Accounting Control.

    9. Advise Accounting of delay.

    10. When the system is recovered, request closeout of the deposit and generate reports. Forward appropriate reports to Accounting.

      Note:

      See IRM 3.8.45, Manual Deposit Process, for additional information regarding regular Manual deposit listing and balancing used as back up processing for RRPS.

3.8.44.10  (01-01-2015)
Balancing the Remittance Transaction Research System (RTR) by Deposit Date

  1. To ensure all deposit information images properly, the system administrator will balance the daily volumes deposited with the daily volume imaged. This is accomplished by comparing reports generated by the batch scheduler and the system administrator after end of day processing.

  2. After end of day processing the batch scheduler will:

    1. Request the RPS Export Balance Report (EBR). Under the grand total area add the volumes for paper and electronic voucher together and list the total on the report. See Exhibit 3.8.44–47, RPS Export Balance Report.

    2. Make a copy of the General Ledger Account Number List-Journal Total Report. See Exhibit 3.8.44–51, General Ledger Account Number List Journal Total Report for Image Balancing.

    3. The batch scheduler (system administrator in some sites) will request the Missing Image Document Locator Report (MIDL). When the image camera fails on the transport, a missing image indicator is created on the system. A screen will generate with a message stating, "No Images Have Been Replaced" or a report will generate with the RPSID numbers list when images are missing in the batch. This report is an information only report that will be utilized after the actual balancing of the deposit. See Exhibit 3.8.44–50, Missing Image Document Locator Report.

    4. The batch scheduler or system administrator, as established by site, will re-send any RPSIDs identified as missing images within the batch, listed on the MIDL Report.

  3. The system administrator will:

    1. Request the RPS Archive Summary Report (ASR). Under grand totals, add the volumes for paper and electronic voucher together and list the total on the report. See Exhibit 3.8.44–48, RPS Archive Summary Report.

    2. Request the RPS Archive Reconciliation Report (ARR). This report will be blank if there are no missing records. See Exhibit 3.8.44–49, RPS Archive Reconciliation Report.

    3. Check the XML file and compare the batches, blocks, volume and money amount totals against the information on the report received from the batch scheduler.

  4. Any missing images should be researched.

    1. If missing images resulted from improper handling of track jam, provide feedback, and any needed training, to the transport operator.

    2. Any missing images not related to improper handling of track jams may be a sign of a more serious system condition. Contact your system administrator or other support personnel immediately.

3.8.44.11  (01-01-2015)
Definition of Terms

  1. Definition of terms used in and by the Deposit Activity:

    Term Definition
    Account Tax records maintained on magnetic tape in Enterprise Computing Center-Martinsburg (ECC-MTB), identified and controlled by social security number (SSN), Individual taxpaye Identification Number (ITIN), employer identification number (EIN), or IRS number (IRSN).
    Accounting Package Required information, forwarded to Accounting, from each day's deposit taken in from field offices and rampdown campuses (Andover, Atlanta, and Brookhaven), to control and balance the campus revenuereceipts.
    Advance Payment Payment made for a determined or undetermined deficiency prior to additional tax assessment.
    Agency Location Code (ALCs) A numeric symbol used to identify accounting reports and documents prepared by IRS. This code consists of eight digits. The fifth and sixth identify a Submission Processing campus.
    Amended Return A return filed to correct data submitted on an original return.
    Annotate To explain or call attention to critical information by marking, coding, or editing.
    Audit Trail Tax identifying information printed on reverse side of remittance that enables reassociating of payment and source document.
    Automated Non-Master File (ANMF) A file containing taxpayer information and records of returns that are not contained on Master file. NMF always requires manual processing.
    Balance Due A line on tax returns and notices indicating taxpayer owes money to IRS.
    Batch/ Block Tracking System (BBTS) A comprehensive, integrated batch creation and tracking system. It's used to generate block headers for Original Entry (OE)/Key Verification (KV) input.
    Batch A group of related tax returns or documents processed in Deposit Activity. A batch can consist of 100 or less items of like returns or documents, or 300 scannable notices/vouchers at Transport.
    Block Header Record (BHR) The information transcribed by Remittance Processing System (RPS)/Distributed Input System (DIS) to precede each block of documents in order to introduce balancing and identifying items common to the block.
    Block Out-of-Balance (BOB) A condition existing in a given block of documents creating an out-of-balance situation.
    Bureau of Public Debt (BPD) An agency within the Treasury Department whose responsibilities include donations to reduce the public debt and control of Treasury estate bonds.
    Business Master File (BMF) A Master File of various types of business return data which is maintained under an Employer Identification Number (EIN).
    Calendar Year (CY) Twelve (12) consecutive months ending December 31.
    Candling Finds Remittance discovered in the candling function within Receipt and Control.
    Cash Bonds An advance payment received from a taxpayer that expects a tax deficiency to be determined at a later date and which will probably become an Appeals or Tax Court case. These are now obsolete.
    Check Digits A two digit alpha code, A to Z, computer generated derived from a mathematical formula applied to the EIN or SSN. It is used in lieu of name control (to reduce keystrokes) when EIN or SSN are unaltered on IRS preprinted labels.
    Collection Statute Expiration Date (CSED) The last date IRS has to collect on an outstanding balance due on an account. Usually 10 years from the assessment date.
    Command Code (CC) A five-character abbreviation for a particular inquiry or action requested through the integrated data retrieval system (IDRS). Each command code is used for a specific purpose.
    Computer Paragraph (CP) Notice A computer generated message resulting from an analysis of the taxpayer's account. It is used to notify the taxpayers of a balance due, refund, or no balance status. It is also used for internal research and review.
    Conscience Fund The account to be credited when remittances are received from taxpayers to ease their consciences. Usually a note is attached indicating it is for the "Conscience Fund." For example: A taxpayer may write a note stating, "I will be able to sleep better now."
    Control Clerk A designated employee who regulates and finalizes the work flow in Deposit Activity.
    Courtesy Deposit A deposit made for out of area remittances, by location received.
    Date Stamp The campus received date is stamped on tax returns and documents indicating the date received at IRS campus, territory office, area office or by an authorized agent of the IRS.
    Definer A code following the command code; used to request a more detailed search for information on a file.
    Delinquent Return Return filed after the relevant due date without an approved extension.
    Deposit Activity Report (DAR) A continuing report maintained for monitoring the timely deposit of all remittances prescribed by the deposit cycle.
    Deposit Cycle Report (DCR) Continuing report maintained for monitoring the 90% deposit criteria.
    Deposit Date The calendar date that coincides with the Julian Date assigned in document locator numbers (DLNs).
    Depository/Depositary The bank contracted by Treasury's Financial Management Services (FMS) to process IRS deposits and established credit for the Treasury into the Treasury's General Account (TGA).
    Deposit Release (Pick-Up) The established time each day balanced deposits are released to courier.
    Deposit Ticket (DT) The Standard Form SF 215–C, Deposit Ticket, is generated during the final deposit operation.
    Designated Payment Codes (DPC) Two digit code used with payments secured by Compliance to identify source of payment (e.g., levy, seizure, installment, etc.).
    Discovered Remittances Remittances discovered during pipeline processing of the returns, found somewhere within the attachments.
    Employee Plan Master File (EPMF) A Master File maintained at ECC-MTB consisting of various types of tax sheltered pension/profit sharing plans.
    Employer Identification Number (EIN) A nine-digit number used to identify a taxpayer's business account.
    Encode A system of converting and printing the amount of payment shown on remittance into a Magnetic Ink Character Recognition (MICR) font.
    Endorsement The authorized name of payee on the back of a remittance in order to obtain the cash or credit represented on the front. Each check deposited must show the IRS endorsement, date of deposit (manual endorsements excluded) and legend, and must contain the same ALC and depositor address as shown on Form SF 215-A, Deposit Ticket.
    Entity Area The area on source documents where the name, address, account number, tax period and other entity data appear.
    Entry Code A two character code assigned to authorized terminal operators access to all command codes.
    Erroneous Refund Repayment The term used for refund checks issued in error and being repaid by taxpayer.
    Exempt Organization Master File (EOMF) A Master File maintained consisting of Group Exemption Number, Key District Office, and District Office of Jurisdiction.
    Federal Reserve Bank (FRB) A bank designated to process IRS bank deposits.
    File Location Code A two-digit numeric code which identifies each campus.
    File Source A one-digit code which follows the taxpayer identification number for research on IDRS (D, N, V, W, P, X, or *). This directs the computer to a specific file.
    Fiscal Year Twelve consecutive months ending on the last day of any month other than December.
    Flower Bond Terminology occasionally associated with certain Treasury Bonds redeemable for estate taxes.
    Foreign Operation District (FOD) A District Office with jurisdiction for the IRS Foreign Posts.
    Freeze Code A freeze code places a taxpayer's account in a condition which requires additional action before the account can be settled
    Full Paid (FP) A remittance received equal to the balance due line on timely filed returns.
    Grace Period A period of time granted beyond the due date of a return or document, before penalties and interest are charged.
    Green Rocker The editing required to annotate the remittance amount for manual processing. Green rockers represent the amount of money received for that return.
    Guarantee A written assurance on checks of the payment amount, when the written and numeric amounts differ.
    Imperfect Source documents and remittances that do not meet the criteria of a "perfect" . They include items that are incomplete, illegible, have correspondence attached, or have split or multiple remittances.
    Individual Master File (IMF) A Master File of individual tax return data which is accessed by input of a social security number (SSN).
    Individual Taxpayer Identification Number (ITIN) An ITIN is a nine digit number (assigned by IRS) to those individuals who do not qualify for a SSN but require an identifying number for tax purposes.
    Installment Agreement An arrangement set up between taxpayers and IRS, whereby taxpayers make partial payments until their balance of debt is paid in full.
    Integrated Data Retrieval System (IDRS) A computerized system used throughout IRS for adjusting, researching, ordering, and monitoring tax accounts.
    Internal Revenue Code (IRC) The tax laws as set forth by Congress.
    Internal Revenue Manual (IRM) A handbook of procedure and law specifically designed to cover one area of processing.
    Julian Date A system of numbering days of the year from 001 through 365 (366, if a leap year).
    Key Verify (KV) A status for ISRP terminals to enable data records to be verified by KV operators.
    Law Enforcement Manual (LEM) That portion of each manual which contains the "OFFICIAL USE ONLY" information for that particular section.

    Note:

    All LEMs were deemed obsolete and any official use only content has been incorporated into the applicable IRMs.

    Levy Used to collect taxes by seizure of taxpayer's assets. Frequently funds are seized from bank accounts or wages.
    Lien A claim on the property of a taxpayer as security against payment of taxes due.
    List Entering green edited money amounts from source documents into listing machines while preparing Form 813(C), Document Register, for manual processing deposits.
    Lockbox The process whereby remittances and documents are mailed to a designated P.O. Box at a commercial bank. The remittances are deposited in an expedited manner with immediate credit availability for the Treasury. Source documents are processed simultaneously and forwarded to campuses.
    Manual Processing Type of deposit consisting of manually numbering source documents, manually preparing separate documents and remittance registers and separately recapping both the registers.
    Master File (MF) A magnetic tape record containing entity and accounting information concerning taxpayer tax returns and related documents.
    Master File Tax Code (MFT) A two-digit number which identifies the type of tax.
    Magnetic Ink Character Recognition (MICR) Print used in the encoding of the payment amounts, routing transit number, and account number shown on the remittance.
    Menu System A system used to indicate the type of operation. These include the Normal Operator Menu, Master Menu and Supervisor Menu on the ISRP System.
    Missing Section Data A section that was present and transcribed by the OE operator but the document was physically missing at KV. The operator indicates this by deleting document.
    Mis-sorts Returns and documents within a block that are not of the same type or class of tax.
    Mixed Data An operator has transcribed the data from one document and the remaining information from another document.
    Mixed Entity An operator has transcribed entity from one document and the remaining information from another document.
    Module Part of a taxpayer's account which reflects tax data for one tax class (MFT) and one tax period.
    Multiple Remittances Two or more remittances to be applied to the same source document.
    Name Control (NC) Up to four characters derived from an individual's last name, the corporation name, or first listed partner's last name in a partnership to identify the tax account.
    Non-Negotiable Checks not honored by banks for transfer of funds.
    Non-Revenue Receipts Payments received for items other than taxes, i.e., bulk forms, photocopy fees, court fines, installment user fee, erroneous refund repayments, etc.
    Offer in Compromise (OIC) A proposal for settlement of tax liability for an amount less than the assessed tax liability.
    Payment Sequence Number (PSN) Last three digits of the terminal payment number assigned by the IDRS terminal number identifies a specific remittance input. The PSN carries information used in constructing a true payment DLN.
    Part Paid (PP) A remittance which does not equal the amount shown on the balance due line of the document.
    Pending Transaction A transaction input to IDRS but not yet effective at the Master File Account.
    Perfect Returns/documents and "check only" work are batched directly for RPS data entry. In order to be considered "Perfect" the transaction information must include a legible taxpayer name, TIN, one MFT code, at least one tax period (multiple tax periods can be present on notices other than Form 668A and Form 668W. and apply the payment to the oldest tax period listed), and one remittance. As applicable, one of the following must also be present: plan number (Form 5330, Form 5500 series, Form 5558 only), one report number (Form 8038-T and Form 8038-CP), DPC, secondary code/money amount, tertiary code/money amount.
    Perfection A function within deposit activity responsible for researching attachments on source documents and researching the integrated data retrieval system (IDRS), manual accounting replacement system (MARS), or automated collection system (ACS) terminals to perfect documents for payment processing.
    Photocopy Fees Prepayments received with requests for tax forms and information.
    Posting Vouchers A source document (posting voucher) containing the required information for input by the deposit activity.
    Pre-Batch The establishment of batches of work and controls for each group of documents processed through RPS.
    Presearch The act of searching for required data not present on source documents via IDRS, ACS, or MARS terminals prior to actual deposit of remittance.
    Primary SSN Nine digit number required on all IMF input documents. (Usually located in first Social Security Number box on returns.)
    Prior Year A tax return with a due date prior to current operating year.
    Procedure The established way or course of action for processing remittances/source documents.
    Processing Year The actual calendar year a return is filed and processed, e.g., 2014 ax returns are filed and processed in calendar year 2015.
    Program Number A 5 digit number used to identify types of remittance source documents which are being entered into RPS.
    Quality Review (QR) The appraisal of the quality of work input and output through the deposit function.
    Recapitulation Balancing summaries of remittances to documents.
    Received Date The earliest date source documents are received in IRS offices.
    Redeposits The redeposit of unpaid checks returned as dishonored by banks (not always the designated depositary).
    Remittance Amount An amount of money received in payment of taxes, may be a check, money order, cashier's check, or cash.
    Remittance Transaction Research (RTR) A system that utilizes a researchable database that contains remittance processing data and images from IRS Integrated Submission and Remittance Processing (ISRP) system and Lockbox Bank processing sites.
    Secondary Amount A second transaction code, with money amount, to be posted to taxpayer's account and shown on one document.
    Seized Property Taxpayer possessions IRS secures for lack of payment of delinquent taxes.
    Slipped Blocks/Mixed Data/Mixed Entity An operator has mixed data or mixed entity on several documents within a block.
    Social Security Number (SSN) A nine-digit number (assigned by Social Security) used as the account number of a taxpayer on IMF. May also be the identifying number on certain BMF accounts.
    Split Remittance (Splits) One or more remittances to be applied to one or more remittance transactions.
    Statute Cases A delinquent return with the Statute of Limitations in jeopardy.
    Statute of Limitations A specified period of time for correction of taxes by IRS, usually three years from the due date or received date of the return, whichever is later.
    STAUP An IDRS Command Code used to delay issuance of taxpayer notices when subsequent payments have not had time to update module.
    Subsequent Payment (Sub/Pay) A payment on account for a tax return that was filed but not full-paid.
    Substitute for Return (SFR) A procedure by which Examination is able to establish accounts and examine the records of taxpayers when taxpayers refuse or are unable to file, and information received indicates that a return should be filed.
    Taxpayer Delinquent Account (TDA) Taxpayer account which show a return was filed for a particular tax period but still has a balance due.
    Taxpayer Delinquency Investigation (TDI) A return for a specified prior period is not on file and an investigation is being conducted.
    Taxpayer Identification Number (TIN) The controlling nine digit number assigned to identify each taxpayer's master file account. This number will either be in an SSN or EIN format.
    Taxpayer Information File (TIF) A record of tax data under a specific taxpayer identifying number.
    Tax Receipt (Form 809) official IRS receipt issued for tax payments submitted in cash.
    Teller The employee designated to process cash payments and issue tax receipts.
    Temporary SSN/IRS number (IRSN) Assigned by the campus. On ECC-MTB or IDRS transcripts an asterisk (*) appears following the invalid number. The fourth and fifth digit indicate the campus issuing the number.
    Terminal Payment Number A 13 digit number established each day for each terminal from which remittance will be input. The last 3 digits are the payment sequence number of the payments input.
    Tertiary Amounts A third transaction amount for one document. Must be a debit amount to be assessed.
    Transaction Code (TC) A three digit code used to identify credit and debit actions taken on a taxpayer's account.
    Transaction Date Six numeric digits in MMDDCCYY format. This date is the actual IRS Received Date.
    Treasury Bonds Certain bonds which may be redeemed by the Bureau of Public Debt or Federal Reserve Banks, where purchased, in payment of decedent returns.
    Treasury Checks Checks which may consist of Taxpayer Refund Checks, checks from another government agency in payment of their taxes, and checks from the Bureau of Public Debt for redeemed Treasury Bonds.
    Unidentified Remittances or documents without necessary identification to apply to master file accounts.
    Unidentified Remittance File (URF) Source documents that remain unperfected without sufficient information to properly apply to a taxpayer's account. Which are input into IDRS, using CC URADD.
    User Fee Remittance (UFR) Non-tax payment made by taxpayers or tax-exempt organizations to secure or reinstate an installment agreement or to retain their fiscal year filing status.
    With Remittance (W/R) All documents and returns received with a payment delivered to the deposit activity for processing with assigned DLN.

Exhibit 3.8.44-1 
Bogus Check

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Exhibit 3.8.44-2 
Date Stamp Requirements

Form Due Date Date Becomes Regular Date Stamp Date Becomes Special/Prior
11C August 30 N/A Always N/A
706 15 Months after D.O.D. N/A Always N/A
709 April 15 N/A Always N/A
720-1st qt., 2nd qt., 3rd qt, 4th qt April 30, July 31, October 31, January 31 April 1, July 1, October 1, January 1 May 8, August 8, November 8, February 8 July 1, October 1, January 1, April 1
730 (Monthly) Last day of the following months N/A February 8 N/A
940 (Family) January 31 N/A February 8 N/A
941-1st qt, 2nd qt, 3rd qt, 4th qt April 30, July 31, October 31, January 31 April 1, July 1, October 1, January 1 May 8, August 8, November 8, February 8 July 1, October 1, January 1, April 1
943 January 31 N/A February 8 N/A
944 January 31 N/A February 8 N/A
945 January 31 N/A February 8 N/A
990 The 15th day of the 5th month after the tax period ending date. N/A Always N/A
990BL The 15th day of the 5th month after the tax period ending date. N/A Always N/A
990EZ The 15th day of the 5th month after the tax period ending date. N/A Always N/A
990PF The 15th day of the 5th month after the tax period ending date. N/A Always N/A
990T (Trust)
(401(a), 408(a), 408(e), 220(d), 220(e), 530(a), 529(a), or other Trust
The 15th day of the 4th month after the tax period ending date. N/A Always N/A
990T (Trust and Corp) The 15th day of the 5th month after the tax period ending date. N/A Always N/A
1040 Prior N/A N/A Always N/A
1040 Family April 15 N/A April 23 January 1
1040ES-1st qt, 2nd qt, 3rd qt, 4th qt April 15, June 15, September 15, January 15 N/A all qt N/A N/A
1041 April 15 N/A Always N/A
1041ES-1st qt, 2nd qt, 3rd qt, 4th qt April 15, June 15, September 15, January 15 N/A all qt N/A N/A
1041T April 15 N/A Always N/A
1120 (Family) March 15 N/A Always N/A
2290 Monthly/Aug 30 N/A Always N/A
5330 Varies depending on type of excise tax N/A Always N/A
8038CP Line17C - Interest Rate Box Checked
"Variable " 45 day after the Interest Payment Date on line 18.
"Fixed" 45 days prior to the Interest Payment Date on line 18.
N/A Always N/A
8038T Varies - within 60 days of line 12 date N/A Always N/A
8752 April 15 N/A Always N/A
Extensions        
2350 April 15 N/A Always N/A
2688 August 15 N/A Always N/A
2758 April 15 N/A Always N/A
4768 15 Months After D.O.D. N/A Always N/A
4868 April 15 N/A April 23 N/A
5558 July 31, if 5500 or various if 5330, depending on type of excise tax N/A Always N/A
7004 March 15 (1120 family)
April 15 (1041 & 1065)
N/A Always N/A
8736 April 15 N/A Always N/A
8800 April 15 N/A Always N/A
8868 The 15th day of the 5th month after the tax period ending date. N/A Always N/A
8892 April 15 N/A Always N/A

Note: Based upon the actual year, the due date listed in the preceding table may fall on a weekend or holiday. When this occurs the due date will become the first business date following the weekend or holiday date.

Exhibit 3.8.44-3 
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    ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡
  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡

Exhibit 3.8.44-4 
IMF Name Control Job Aid

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Exhibit 3.8.44-5 
BMF Name Control Job Aid

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Exhibit 3.8.44-6 
IDRS Printout and Envelope Used as a Source Document

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Exhibit 3.8.44-7 
Agency Location Codes (ALC)

Agency Location Codes
Andover, MA 20-09-0800
Atlanta, GA 20–09–0700
Austin, TX 29–09–1800–2
Brookhaven, NY-For RTR purposes only 20–09–1900
Cincinnati, OH 20–09–1700–3
Fresno, CA 20–09–8900
Kansas City, MO 20–09–0900
Memphis, TN-For RTR purposes only 20–09–4900–0
Ogden, UT 20–09–2900–4
Philadelphia, PA-For RTR purposes only 20–09–2800–5
Digits 1 & 2 - Identify Treasury Department
Digits 3 & 4 - Identify Internal Revenue Service
Digits 5 & 6 - Identify Processing Center
Digits 7 & 8 - Identify Field Office

Note:

Processing Centers will only use the symbols listed above on all documents requiring such identification

Exhibit 3.8.44-8 
Use of Taxpayer Correspondence as a Source Document

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Exhibit 3.8.44-9 
Campus Generated Letter to be used as a Source Document

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Exhibit 3.8.44-10 
CP 2000 With Tear-Off Stub

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Exhibit 3.8.44-11 
Form 3244 with Multiple Remittance

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Exhibit 3.8.44-12 
Split Remittance

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Exhibit 3.8.44-13 
Split/Multiple Remittance

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Exhibit 3.8.44-14 
Document Locator Number (DLN) Components

28 217 004 123 25 X
28 File Location Code, (Digits 1 & 2) - Represents the processing center where the return was processed.
2 Tax Class, Digit 3 - Classifies the type of tax filed by code.
17 Document Code, Digits 4 and 5 - Identifies the type of document within a tax class.
004 Julian Date, Digits 6, 7 & 8 - Represents the numeric day of the year. The Julian date will correspond with the deposit date. Example: 004 represents January 4.
123 Block Number, Digits 9, 10, & 11 - Identifies the numerical order of work processed by category. Example: 123 indicates that this is the 123rd block of work processed for Tax Class/Document Code listed in the DLN.
25 Serial Number, Digits 12 & 13 - Represents the document number within the block.
" X" Year, Digit 14 - Represents the year in which the DLN was assigned.
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Exhibit 3.8.44-15 
ACS Printout and Envelope Used as a Source Document

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Exhibit 3.8.44-16 
Form 3244, Designated Payment Code Present (Top) and Not Present (Bottom)

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Exhibit 3.8.44-17 
Form 4907, Designated Payment Code Present (Top) and Not Present (Bottom)

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Exhibit 3.8.44-18 
File Location Codes

Location Primary Code Overflow Code(s)
Andover (for RTR purposes only) 08 01
Atlanta 07 58
Austin 18 74
Brookhaven (for RTR purposes only) 19  
Cincinnati 17 38
Fresno 89 95
Memphis (for RTR purposes only) 49 57, 61
Kansas City 09 41, 45, 46
Ogden 29 81, 83, 84, 85, 86, 99
Philadelphia (for RTR purposes only) 28 54, 55, 66, 98

Exhibit 3.8.44-19 
Pre-batch/Clerical Preparation of Form 1332–C, Block and Selection Record

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Exhibit 3.8.44-20 
MFT Codes That Can Be Combined

Master File Tax Codes (MFT) Remarks Processing Tax Class Processing Doc Code
01, 04, 08, 11, 12,14,16, 17 Merge MFTs grouped in numeric order within batch 1 17
05, 06, 15 Block imperfect documents separately 2 17
30, 31,35, 55 Block alone 2 17
02, 07, 33, 34, Merge MFTs grouped in numeric order within the batch 3 17
03, 36, 37, 44, 50, 58, 60, 62, 63, 64, 67, 74, 76 Merge MFTs grouped in numeric order within the batch 4 17
51, 52, 77, 78 Block imperfect documents separately 5 17
09 Batch alone 7 17
10 Batch alone 8 17

Exhibit 3.8.44-21 
Pre-batch/Clerical Preparation of Form 9382, Batch Transmittal

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Exhibit 3.8.44-22 
RPS/MICR Encoding and Endorsement Verification

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Exhibit 3.8.44-23 
RPS/MICR Encoding

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Exhibit 3.8.44-24 
Scan Line Verification

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Exhibit 3.8.44-25 
Check Endorsement and Audit Trail

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Exhibit 3.8.44-26 
Special Account Funds Table

Type of Fund MFT Transaction Code Tax Period Program Number Deposit Account
Conscience Fund 00 000   00002 20-1210
EP/EO User Fees 00 000   00002 20X5432.4
Bureau of Public Debt (BPD) 00 000   00002 20X5080.1
Miscellaneous Receipts 00 000   00002 20–3220
Photocopy Fee 00 000   00002 20X6877
Offers in Compromise 00 000   00003 OCX6879
Seized Property 00 000   00003 SPX6879
Masterfile Refund Repayments Various 720 01–12 00004 20X0903
20X0904
Non-Masterfile Refund Repayments Various 720 01-12 00004 20X0903N
20X0904N

Exhibit 3.8.44-27 
Program Codes for RPS

Type of Source Document IMF
Program Numbers
BMF
Program Numbers
Other
Program Numbers
Forms 1041ES   11921  
Forms 1040ES 44201    
Forms 4868(IMF) 44701    
Various Receipt forms, notices, LEVY's, etc. 45500 15500  
Subsequent payments, CP2000, etc. 45503 15503  
Tax Returns and Vouchers 45510 15510  
Splits/Multiples     00000
Non-Masterfile Receipts     00001
General Fund Receipts     00002
Deposit Fund Receipts     00003
Refund Repay Receipts     00004

Exhibit 3.8.44-28 
Master File/Non-Master File Form/Program Processing Table

Form Number MFT Tran
Code
Tax Period Ending Prog Code Type
11C 63 610 01–12 15510 BMF
11C 96 610 0000 00001 NMF
98C 55/13/01 640 01–12 15500
45500
BMF
IMF
99C 01 640 01–12 15500
45500
BMF
IMF
656PPV Various 670/570 01–12 45500 15500 IMF
BMF
668A(C) Various 670/570, 640, 690, 694 01–12 45500
15500
IMF
BMF
668W(C) Various 670/570,640,690, 694 01–12 45500
15500
IMF
BMF
706 52 610 0000 15510 BMF
706(Sch S) 52 670/570 0000 15500 BMF
706(Sch R) 53 670/570 0000 00001 NMF
706A 53 610 0000 00001 NMF
706B 52 610 0000 15510 BMF
706GS(D) 78 610 12 15510 BMF
706GS(T) 77 610 12 15510 BMF
706NA 52 610 0000 15510 BMF
706NA 53 610 0000 00001 NMF
706QDT 53 610 12 00001 NMF
709 51 610 12 15510 BMF
709 54 610 12 00001 NMF
709A 51 610 12 00001 BMF
720 03 610 03/06/09/12 15510 BMF
720 45 610 03/06/09/12 00001 NMF
720 03 670 03/06/09/12 15503 BMF
720M 45 or 03 670 03/06/09/12 00001 NMF
730 64 610 01–12 15510 BMF
730 64 670 01–12 15503 BMF
730 97 610 01–12 00001 NMF
809 Various 670 01–12 45503
15503
IMF
BMF
809 Various 670/570, 640, 690, 694 01–12 45500
15500
IMF
BMF
809 Various 670/570, 640, 690, 694 01–12 00001 NMF
870P 30 640 01–12 45500 IMF
870P(AD) 30 640 01–12 45500 IMF
926 81 610 12 00001 NMF
940 10 610 12 15510 BMF
940 80 610 12 00001 NMF
940EZ 10 610 12 15510 BMF
940PR 10 610 12 15510 BMF
940V 10 610 12 15510 BMF
940VEZ 10 610 12 15510 BMF
941 01 610 03/06/09/12 15510 BMF
941C 01, 04 or 11 670/570
610

Note:

See IRM 3.8.45.7.2 for additional information

03/06/09/12 15500 BMF
941M 01 670 Only 03/06/09/12 15510 BMF
941PR 01 610 03/06/09/12 15510 BMF
941SS 01 610 03/06/09/12 15510 BMF
941V 01 610 03/06/09/12 15510 BMF
941X/941PRX 01 670/570` 03/06/09/12 15500 BMF
943 11 610 12 15510 BMF
943A 11 670/570 12 15500 BMF
943PR 11 610 12 15510 BMF
943V 11 610 12 15510 BMF
944 and Series 14 610 12 15510 BMF
945 16 610 12 15510 BMF
945 16 670/570 12 15503 BMF
945V 16 610 12 15510 BMF
990 67 610 01–12 15510 BMF
990 67 670/570 01–12 15500
00001
BMF
NMF
990BL 56 610 01–12 00001 NMF
990BL 56 670/570 01–12 00001 NMF
990C 33 610 01–12 15510
00001
BMF
NMF
990EZ 67 610 01–12 15510 BMF
990EZ 67 670/570 01–12 15510 BMF
990PF 44 610 01–12 15510 BMF
990PF 44 670/570 01–12 15500
00001
BMF
NMF
990T 34 610 01–12 15510 BMF
990T 34 670/570 01–12 15500
00001
BMF
NMF
990W 44 670 01-12 15500 BMF
1040 Returns 30 610 01–12 45510 IMF
1040 Unsigned Returns 30 670 01–12 45503 IMF
1040 Notices 30 670 01–12 45503 IMF
1040 Notices 30 670/570, 640, 690, 694 01–12 45500 IMF
1040 Returns 20 610 01–12 00001 NMF
1040 Notices 20 670 01–12 00001 NMF
1040 Notices 20 670/570, 640, 690, 694 01–12 00001 NMF
1040 Innocent Spouse 31 610 01–12 45510 IMF
1040 Innocent Spouse Notices 31 670 01–12 45503 IMF
1040 Innocent Spouse Notices 31 670/570, 640, 690, 694 01–12 45500 IMF
1040ES 30 430 12 44201 IMF
1040 Voucher 30 610 01–12 45510 IMF
1040VTEL 30 670 Only 01–12 45503 IMF
1040X 30 670/570 01–12 45500 IMF
1040XV 30 670/570 01–12 45500 IMF
1041 05 610 01–12 15510 BMF
1041 05 670 01–12 15500 BMF
1041 21 610 01–12 00001 NMF
1041A 36 610 01–12 15510
00001
BMF
NMF
1041ES 05 660 01–12 11921 BMF
1041T 05 610 01–13 15510 BMF
1041V 05 610 01-12 15510 BMF
1042 12 610 12 15510
00001
BMF
NMF
1042S/T 12 670 12 00001 NMF
1065 06 610, 670 01–12 15510 BMF
1066 07 670 12 15503
00001
BMF
NMF
1096 13 640 12 15503 BMF
1096 55 640 12 45503 IMF
1098         Route to Paymt Per-
fection
1099         Route to Paymt Per-
fection
1120 Returns 02 610 01–12 15510 BMF
1120 Notices 02 670 Only 01–12 15503 BMF
1120 Notices 02 670/570, 640, 690, 694 01–12 15500 BMF
1120 Returns 32 610 01–12 00001 NMF
1120 Notices 32 670 01–12 00001 NMF
1120 Notices 32 670/570, 640, 690, 694 01–12 00001 NMF
1120-IC-DISC 23 610 01–12 00001 NMF
1120X 02 670/570 01–12 15500 BMF
1120W 02 670 01–12 15500 BMF
1128         Route to Paymt Per-
fection
1902B 30 640 01–12 45503 IMF
2158 with Form 5330     01–12 00001 EPMF Cr Trans Vou-
chers
2210 30 670 01–12 45503 IMF
2210 05 670 01–12 15503 BMF
2220 02 670 01–12 15503 BMF
           
2290 60 610 01–12 15510 BMF
2290 60 670 01–12 15503 BMF
2290 93 610 01–12 00001 NMF
2290V 60 610 01–12 15510 BMF
2350 30 670 01–12 45503 IMF
2350 51 670 12 15503 BMF
2438 38 610 12 00001 NMF
2555 30 610 01–12 45510 IMF
2688 30 670 01–12 45503 IMF
2688 51 670 12 15503 BMF
2758 08 670 01–12 15503 BMF
2758 34 670 01–12 15503 BMF
2758 12 670 01–12 15503 BMF
2758 08, 33, 36, 37, 40, 50, 67, 77, 78 670 01–12 15503 BMF
2758 36, 56, 57 670 01–12 00001 NMF
2758 89, 14 670 01–12 00001 NMF
3244 Various 670/570, 640, 690, 694 01–12 45500
15500
IMF
BMF
3244 Various 640 01–12 45503
15503
IMF
BMF
3244A Various 640 01–12 45500
15500
IMF
BMF
3244A Various 640 01–12 00001 NMF
3244A 17, 20, 21 640 01–12 00001 NMF
3244A 30, 05, 15, 55 640 01–12 45503
15503
IMF
BMF
3244/A 35 640/670 01–12
first valid tax period 201412
45500 IMF
3244/A 43 640 12
first valid tax period 201512
15500 BMF
3465         Route to Adj. Br.
3552 Various 670/570 01–12 45500
15500
IMF, IRAF, BMF
4219 01 610 03/06/09/12 15510 BMF
4219 01 670 03/06/09/12 15503 BMF
4666 01, 10 640 03/06/09/12 15503 BMF
4667 10 640 12 15503 BMF
4668 01, 04, 11 640 03/06/09/12 15503 BMF
4720 50 610 01–12 15510 BMF

Note:

Process Master File if information is only in Part I.

4720 50 670 01–12 15503 BMF

Note:

Process Master File if information is only in Part I.

4720A 66 610 01–12 00001 NMF

Note:

Process as NMF if any information is in Part II of document.

4768 52 670 0000 15503 BMF
4768 53 670 0000 00001 NMF
4868 (Timely) 30 670 01–12 44701 IMF
4868 (Delinquent) 30 670 01–12 45503 IMF
4868 (Timely) 51 670/460 01–12 15500 BMF
4868 (Delinquent) 51 670 01–12 15503 BMF
4868V 30 670 01–12 44701 IMF
5000.24         Route to AT&F
5227 37 610 01–12 00001 NMF
5227 37 670/570 01–12 00001 NMF
5329 29 670 01–12 45503 IMF
5330
1984 and prior
76 610 01–12
If nothing indicated input date that is in "F".
00001 NMF
5330
1985 and subsequent-received with EIN (If SSN-process manually)
76 610 01–12
If nothing indicated input date that is in "F".
15500 EO/
BMF
5498 74 670 01–12 45500 EP/IMF
5500 Series 74 670 01–12 45500 EP/IMF
5500EZ 74 670 01–12 45500 EP/IMF
5558         Route to Paymt Perfection
5564 Various 640 01–12 45503
15503
IMF
BMF
5630.5         Route to AT&F
6069 57 610 12 00001 NMF
6069 57 670 12 00001 NMF
5248 03 670 12 15503 BMF
7004 Various 670 01–12 15500 BMF
IRC7803(c) 20 670/570 01–12 00001 NMF
8038/
8038CP
8038T
46 610 or 670 01–12   BMF
NMF
8082 30 670/570 01–12 45500 IMF
8109/
8109B
01, 02, 03, 09, 10, 11, 12, 14, 16, 17, 33, 34, 44 670 01–12 15503 BMF
8288
2004 and Prior
17 610 01–12 00001 BMF
8288
2005 and Subsequent-received with EIN (W/SSN-process manually)
17 610 01–12 15510 BMF
8379 30 670/570 01–12 45500 IMF
8404 23 610 01–12 00001 NMF
8453 30 670 01–12 45503 IMF
8453C 02 670 01-12 15503 BMF
8453F

Note:

See IRM 3.8.45 for additional processing procedures

05 670 01-12 15500 BMF
8489 13 670 01–12 15503 BMF
8489 55 670 01–12 45503 IMF
8519 Various 670/570, 640, 690, 694 01–12 45500
15500
IMF
BMF
8612 89 610 01–12 00001 NMF
8613 14 610 01–12 00001 NMF
8615 30 670/570 01–12 45500 IMF
8697 Various 670/570

Note:

See IRM 3.8.45 for additional instructions on Form 8697.

01–12 00001 NMF
8716         Route to Paymt
Per-
fection
8725 27 670 01–12 00001 NMF
8736 05, 06 670 01–12 15500 BMF
8736 07 670 01–12 15500 BMF
8752 15 610 12 15500 BMF
8752 15 670 12 15500 BMF
8800 05, 06 670 01–12 15503 BMF
8800 07 670 01–12 15503 BMF
8804
2003 and Prior
08 610 01–12 00001 NMF
8804
TY 2004 and Subsequent
08 610 or 670 01–12 15503 BMF
8805
2003 and Prior
08 610 01–12 15503 BMF
8805
TY 2004 and Subsequent
08 670 01–12 00001 NMF
8813
2003 and Prior
08 670 01–12 00001 NMF
8813
TY 2004 and Subsequent
08 670 01–12 15503 BMF
8820 13 640 01–12 15503 BMF
8831 Various 670 01–12 15500 BMF
8831 89 610 01–12 00001 NMF
8868 Various

Note:

Refer to IRM 3.8.45.7.25 for additional information

670 01–12 15500 BMF
8872 49 610 01–12 15510 BMF
8879 30 670 01–12 15503 IMF
8879C 02 670 01–12 15503 BMF
8879-EO Various 670 01-12 15500 BMF
8879S 02 670 01–12 15503 BMF
8879F 05 670 01–12 15503 BMF
8892 51 670 01–12 15500 BMF
9465 Various 670
or
640
01–12 45503
15503
IMF
BMF
CT-1 09 610 12 15510 BMF
CT-2 72 610 12 00001 NMF
CP14H
ACA
SRP
35 670 01–12
First valid tax period 201412
45500 IMF
CP45 30 430 12 44201 IMF
CP45 30 670 01–12 45503 IMF
CP59 Various 610
670/570
01–12 45500
15500
IMF
BMF
CP215 13 670 01–12 15503 BMF
CP215 55 670 01–12 45500 IMF
CP251 01 640 01–12 15500 BMF
CP251 13 640 01–12 45500 IMF
CP251 17 640 01–12 00001 NMF
CP252 01 670 01–12 15500 BMF
CP252
2005 and subsequent
17 670/570 01–12 15500 BMF
CP252
TY 2004 and prior
17 670/570 01–12 00001 NMF
CP253 13 640 01–12 15503 BMF
CP501H
ACA
SRP
35 670 01–12
first valid tax period 201412
45500 IMF
CP503H
ACA
SRP
35 670 01–12
first valid tax period 201412
45500 IMF
CP 523H
ACA
SRP
35 670 01–12
first valid tax period 201412
45500 IMF
CP515–518 Various 670–570 01–12 45500
15500
IMF
BMF
CP543 16 670/570 01–12 15500 BMF
CP972CG 13 640 01–12 15500 BMF
CP972CG 55 640 01–12 45500 IMF
CP2000 30 640 01–12 45500 IMF
CP2100 13 640 01–12 15500 BMF
CP2100 55 640 01–12 45500 IMF
CP2102 13 640 01–12 15500 BMF
CP2102 55 640 01–12 45500 IMF
CP2501 30 640 01–12 45500 IMF
EUR CP2000 30 640 01–12 45500 IMF
Sch. H 30, 05 670/570 12 45500
15500
IMF
BMF

Note:

Exhibit 3.8.44-28 : Tax periods ending showing 01-12 in processing table end with 12, unless taxpayer indicates different.

Note:

During April peak, if a tax period is not indicated on Form 1040V or Form 1041V, apply payment to the current year due. For example, a payment was received on April 19, 2015 with Form 1041V. A tax period was not indicated on the Form 1041V or the payment document. Apply the payment to tax period ending December 31, 2013. Do not send the payment to PPU for research of the tax period unless other research is necessary.

Exhibit 3.8.44-29 
RPS Document Remittance Register Report

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Exhibit 3.8.44-30 
RPS Master File Remittance Recap Report

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Exhibit 3.8.44-31 
RPS Refund Repayment Remittance Recap Report

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Exhibit 3.8.44-32 
RPS Deposit Fund Remittance Recap Report

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Exhibit 3.8.44-33 
RPS General Fund Remittance Recap Report

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Exhibit 3.8.44-34 
RPS Non-Master File Remittance Recap Report

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Exhibit 3.8.44-35 
RPS General Ledger Account Number List—Journal Totals (Master File)

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Exhibit 3.8.44-36 
RPS General Ledger Account Number List—Journal Totals (Non-Master File)

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Exhibit 3.8.44-37 
RPS General Ledger Account Number List—Journal Totals (General Fund)

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Exhibit 3.8.44-38 
RPS General Ledger Account Number List—Journal Totals (Deposit Fund)

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Exhibit 3.8.44-39 
RPS General Ledger Account Numbers List—Journal Totals (Refund Repayments)

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Exhibit 3.8.44-40 
Transaction Received Date Report

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Exhibit 3.8.44-41 
Deposit Ticket SF 215–C Report

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Exhibit 3.8.44-42 
Transport Batch Status Report

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Exhibit 3.8.44-43 
End Point Master Listing Report

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Exhibit 3.8.44-44 
End Point Sort Assignment Report

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Exhibit 3.8.44-45 
Check Pocket Cut Summary Report

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Exhibit 3.8.44-46 
Master File/ Non-Master File Processing Form Table

Category MFT Tax
Class
Doc
Code
Trans
Code
DLN Blk Range
01 01, 04, 08, 11, 12, 14, 16, 17 1 17, 19 640, 670, 680, 690, 694 000–999
02 30 2 20 430 000–999
03 30, 31, 55 2 17, 19 640, 670, 680, 690, 694 000–899
04 05 2 17, 19 660 900–949
05 05, 06, 15 2 17, 19 640, 670, 680, 690, 694 950–999
06 02, 07, 33, 34 3 17, 19 640, 670, 680, 690, 694 000–999
07 03, 36, 37, 44, 49, 50, 60, 63, 64, 67, 74, 76 4 17, 19 640, 670, 680, 690, 694 000–999
08 51, 52, 77, 78 5 17, 19 640, 670, 680, 690, 694 000–999
09 09 7 17, 19 640, 670, 680, 690, 694 000–999
10 10 8 17, 19 640, 670, 680, 690, 694 000–999
11 Reserved        
12 01, 04, 08, 11, 12, 14, 16, 17 1 70, 76 610 000–999
13 30, 31 2 70, 76 610 000–799 920–974
14 05, 06, 15 2 70, 76 610 800–999
15 02, 07, 33, 34 3 70, 76 610 000–999
16 03, 36, 37, 44, 50, 60, 63, 64, 67, 76 4 70, 76 610 000–999
17 51, 52, 77, 78 5 70, 76 610 000–999
18 09 7 70, 76 610 000–999
19 10 8 70, 76 610 000–999
20 29 0 17, 19 670 000–999
21 12, 18 6(1) 27 640, 670, 680, 690, 694 100-199
22 20, 21 6(2) 27 640, 670, 680, 690, 694 200-299
23 07, 23, 32, 33, 34, 46 6(3) 27 640, 670, 680, 690, 694 300-399
24 27, 36, 37, 44, 45, 56, 57, 67, 70, 89, 96, 97 6(4) 27 640, 670, 680, 690, 694 400–499
25 53, 54 6(5) 27 640, 670, 680, 690, 694 500–599
26 80 6(8) 27 640, 670, 680, 690, 694 800–899
27 12, 18 6(1) 70, 76 610 100–199
28 20, 21, 69 6(2) 70, 76 610 200–299
29 23, 32, 33, 34, 38, 46 6(3) 70, 76 610 300–399
30 37, 45, 56, 57, 66, 67, 70, 81, 89, 93, 96, 97 6(4) 70, 76 610 400–499
31 53, 54 6(5) 70, 76 610 500–599
32 71, 72 6(7) 70, 76 610 700–799
33 80 6(8) 70, 76 610 800–899

Exhibit 3.8.44-47 
RPS Export Balance Report

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Exhibit 3.8.44-48 
RPS Archive Summary Report

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Exhibit 3.8.44-49 
RPS Archive Reconciliation Report

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Exhibit 3.8.44-50 
Missing Image Document Locator Report

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Exhibit 3.8.44-51 
General Ledger Account Number List Journal Total Report for Image Balancing

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