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Part 3. Submission Processing

Chapter 8. Deposit Activity

Section 46. Discovered Remittance

3.8.46  Discovered Remittance

3.8.46.1  (02-01-2009)
Discovered Remittances

  1. Cash and non-cash remittances found outside of the Receipt and Control Extracting secured/restricted area are "discovered remittances. "

  2. All campus employees identifying discovered remittances that are cash or other items of value, including credit, debit, and gift cards, must immediately notify their unit manager or designee. A manager or designee must be available at all times during business hours to receive and immediately log the discovered remittances on Form 4287, Record of Discovered Remittances . The cash must be counted by the unit manager or designee and witnessed by the discovering employee when found in any function. When needed, more than one line can be used to record information on Form 4287. Product Catalog Information for Form 4287 can be found on the Electronic Publishing Web Site at: http://publish.no.irs.gov/catlg.html.

    Note:

    When a credit or debit card is discovered, record only the last four digits of the credit or debit card number, the expiration date, the taxpayer's name and Social Security Number (SSN) on Form 4287. (The last four digits of the credit or debit card number and the expiration date should be entered in the "Type of Remit" column).

  3. If the remittance is attached to a tax return, the remittance and tax return should be processed together following the instructions below.

    Note:

    If a payment is received with a valid U.S. federal tax return and a Form W-7/W-7P for the primary taxpayer, the payment will be posted with a temporary number until the Individual Tax Identification Number (ITIN) application is processed and an ITIN assigned. Attach a copy of the Form 3244 to the Form W-7/W-7 SP and return.

    1. If a single remittance is discovered and more than one return is attached, enter the total amount of the remittance in the "Amount of Remit " column on Form 4287. (This is a split payment.) Enter " Split" on the next line under the "Amount of Remit " column along with the number of returns that were received with the remittance. For example, if three returns were received, enter "Split 3. " Enter the Taxpayer’s Name and SSN on Form 4287 in the appropriate columns. For each return associated with the check, enter the Type of Document and the related Tax Period in the appropriate columns on Form 4287.

  4. If the remittance is attached to an already processed return or no tax return, the campus employee must prepare a Form 3244, Payment Posting Voucher, as outlined in 3.8.46.1(4)(a)-(i). The remittance and Form 3244 must then be processed together following the instructions below:

    1. SSN/EIN - Enter the taxpayer's SSN, ITIN or Employer Identification Number (EIN).

    2. Form Number /MFT - Enter the Master File Tax (MFT) account code (reference Document 6209).

    3. Tax Period - Enter the tax period in YYYYMM format.

    4. Transaction/Received Date - Enter the date the payment was received or the postmark date, if applicable in MM-DD-YYYY format.

      Note:

      The integrity of the IRS received date must be maintained. All payments should be credited with the earliest received date by the Internal Revenue Service or Department of Treasury. If the received date cannot be determined, use the postmark date on the envelope. If no envelope is provided or if the postmark date is illegible, use the date of the remittance as the received date.

    5. Taxpayer Name, Address and ZIP Code - enter the taxpayer's last name, first name and the complete address.

    6. Debit Transaction Data Amount - Enter one secondary assessment transaction code with dollars and cents. If the transaction code is 570, enter "00" or "blank" in the money field.

    7. Credit Transaction Data Amount - Enter the credit transaction code with dollars and cents. Enter the appropriate Designated Payment Code in the indicator box (see Document 6209).

    8. Remarks - Enter appropriate remarks when necessary, such as plan number for Tax Exempt/Government Entities (TE/GE) and Employee Plans Master File (EPMF) forms and documents.

    9. Prepared by - Enter the employee number or the employee's name and unit.

    Note:

    Any correspondence received must be forwarded to the correct function for processing.

  5. If the remittance is found with no tax return and you are unable to determine the correct taxpayer account, the campus employee must prepare a Form 3244 (see 3.8.46.1.(4) above).

  6. Discovered remittances must be forwarded to Receipt and Control daily.

  7. All discovered remittances that are 6 months or older must be researched by Payment Perfection in Receipt and Control. If appropriate, action must be taken to prevent adverse taxpayer impact. Refer to IRM 3.8.45, Manual Deposit Process.

  8. Each unit manager or designee will maintain a daily Form 4287, Record of Discovered Remittances, log to record discovered remittances.

  9. A sequential number beginning with 001 must be assigned to each Form 4287 that is prepared.

  10. Before any sealed package containing a Form 4287 and related discovered remittances can be released to the designated employee that will hand-deliver the package to another employee or site, the designated employee must complete Form 4287B, Form 4287 Courier Log for Discovered Remittances. The number assigned to the Form 4287 must be noted in the first column of the Courier Log.

  11. Follow up with Receipt and Control if Part 1 of Form 4287 has not been received by the initiator within seven (7) business days.

  12. The area that initiates the Form 4287 will retain the Form 4287 and the Form 4287B Courier Log for one year after the end of the processing year.

  13. Managers must maintain a hard copy of this IRM in the function or be able to immediately access an electronic version of this IRM. A copy of this IRM should also be readily available near the locked container where discovered remittances are placed.

3.8.46.1.1  (02-01-2009)
Remittances Taken Immediately to Receipt and Control

  1. The manager or designee will immediately record the remittance on the daily Form 4287 log.

  2. If the discovering unit is located within the same building, the remittance and Part 1 & 2 of the Form 4287 will be placed in a sealed envelope. The initiating manager will retain Part 3 of Form 4287 for their records.

  3. A designated unit employee will hand-deliver the sealed envelope to the Receipt and Control function. The designated unit employee must complete Form 4287B Courier Log for Discovered Remittances before the sealed Form 4287 package is released to the employee. The number assigned to Form 4287 must be shown in column 1 of Form 4287B.

  4. The receiving employee within Receipt and Control will initial beside each of the remittances on the Form 4287 to indicate the remittance has been received.

  5. The receiving employee will give Part 1 of the initialed Form 4287 back to the unit employee.

  6. The unit employee will return Part 1 of Form 4287 to the unit manager or designee.

  7. At least once per week, the unit manager will reconcile Part 1 of the Forms 4287 to Part 3. Once this has been done, the unit manager will initial and date the box at the bottom of Part 1 and staple Part 1 and Part 3 together. The purpose of the reconciliation is to ensure that all remittances sent to the designated Receipt and Control function were received.

  8. The unit manager will report any discrepancies to the Receipt and Control manager. Losses should be reported following the procedures provided in IRM 3.0.167.5.1, Reporting Requirements.

  9. Both Part 1 and Part 3 of Form 4287 and Form 4287B will be retained for one year after the end of the processing year.

  10. Managers must maintain a hard copy of this IRM in the function or be able to immediately access an electronic version of this IRM.

3.8.46.1.2  (02-01-2009)
Centralized Offer In Compromise (COIC) Operation " Offer" , "Deposit" , or "Application Fee" Discovered Remittance Procedures

  1. If an "Offer" , "Deposit" , or "Application Fee" remittance is found in the COIC Operation, outside of the Mail File Operation, the discovered remittance should be taken immediately to a manager or their designee.

  2. The manager or their designee should immediately complete the Form 4287, Discovered Remittance Log (Rev. 11/2007), and place the discovered remittance in a locked container per IRM 1.4.6.5.1(3).

  3. At least once per day, the manager or designee will remove the remittances from the locked container and secure using one of the following methods:

    1. Sealed in an envelope and placed in a lockable canvas bag .

    2. Double-wrapped in opaque paper sealed envelops or boxes.

  4. The inside envelope or box is required to contain the following:

    1. The name of the person who is authorized to open the package.

    2. The address, including the mail stop number, of the receiving office.

    3. The return address of the office mailing the package.

  5. The outside envelope is required to contain the following:

    1. The office name and address (including mail stop number) of the receiving office.

    2. The return address of the office mailing the package.

  6. Form 4287B, Form 4287 Courier Log for Discovered Remittances, must be completed by the employee designated to hand-deliver the sealed package to Receipt and Control before the package is released to the employee. The number assigned to Form 4287 must be shown in the first column of Form 4287B.

  7. The remittance(s) and Part 1 and Part 2 of the Form 4287 must be brought to the designated COIC employee(s) physically located in Mail File Operation. Part 3 will be forwarded to the designated COIC night shift manager for later reconciliation with the returned Part 1.

  8. Upon receipt of the Form 4287, the receiving COIC employee will initial and date beside each "Offer" ,"Deposit" or "Application Fee" to indicate the remittance has been received.

  9. The receiving COIC employee will send Part 1 of Form 4287 back to the designated night shift COIC manager or night shift designee. This process must be completed on the same day that the remittance was received.

  10. Once the night shift COIC manager receives Part 1, they will reconcile Part 1 of the Forms 4287 to Part 3. Once this has been done, the unit manager will initial and date the box at the bottom of Part 1 and staple Part 1 and Part 3 together. The purpose of the reconciliation is to ensure that all remittances sent to the designated COIC employee in the Mail File Operation were received.

  11. The night shift COIC unit manager will report any discrepancies to the Mail File COIC employee manager. Losses should be reported following the procedures provided in IRM 3.0.167.5.1, Reporting Requirements.

  12. Both Part 1 and Part 3 of Form 4287 and Form 4287B will be retained for one year after the end of the processing year by the sending function.

  13. Part 2 of Form 4287 will be retained by the work area of the COIC employee physically located in the Mail File Operation for one year after the end of the processing year.

  14. Managers must maintain a hard copy of this IRM in the function or be able to immediately access an electronic version of this IRM. A copy of this IRM should also be readily available near the locked container where discovered remittances are placed.

3.8.46.1.3  (02-01-2009)
Remittances Not Taken Immediately to Receipt and Control and Function is Located in the Same Building

  1. The manager or designee will immediately record the remittance on the daily Form 4287.

  2. A manager or designee must be available at all times during business hours to receive remittances.

  3. A single team, department or operation may be designated to receive remittances from several surrounding departments.

  4. After immediately recording the remittance on the daily Form 4287, the remittances will be placed in a locked container.

  5. According to IRM 1.4.6.5.1(3), Minimum Protection Standards (MPS), a locked container is "any metal container with riveted or welded seams which is locked and to which the keys and combinations are controlled" per IRM 1.4.6.5.6(2).

  6. At least once per day, the manager or designee will remove the remittances from the locked container.

  7. The remittances and Part 1 and Part 2 of daily Form 4287 will be placed into an envelope. The initiating manager will retain Part 3 of Form 4287 for their records.

  8. The unit employee designated to deliver the envelope to the Receipt and Control function must complete the Form 4287B Courier Log for Discovered Remittances before the sealed envelope is released. The number assigned to the Form 4287 must be shown in the first column of the Courier Log.

  9. The receiving employee within Receipt and Control will initial beside each of the remittances on the Form 4287 to indicate the remittance has been received.

  10. The receiving employee will give Part 1 of the initialed Form 4287 back to the unit employee.

  11. The unit employee will return the Part 1 of Form 4287 to the unit manager.

  12. At least once per week, the unit manager will reconcile Part 1 of the Forms 4287 to Part 3. Once this has been done, the unit manager will initial and date the box at the bottom of Part 1 and staple Part 1 and Part 3 together. The purpose of the reconciliation is to ensure that all remittances sent to the designated Receipt and Control function were received.

  13. The unit manager will report any discrepancies to the Receipt and Control manager. Losses should be reported following the procedures provided in IRM 3.0.167.5.1, Reporting Requirements.

  14. Both Part 1 and Part 3 of Form 4287 and Form 4287B will be retained for one year after the end of the processing year.

    Note:

    All remittances of $50,000 or more must be immediately taken to the designated Receipt and Control function using the procedures in IRM 3.8.46.1.1.

  15. Managers must maintain a hard copy of this IRM in the function or be able to immediately access an electronic version of this IRM. A copy of this IRM should also be readily available near the locked container where discovered remittances are placed.

3.8.46.1.4  (02-01-2009)
Remittances Not Taken Immediately to Receipt and Control and Function is NOT Located in the Same Building

  1. The manager or designee will immediately record the remittance on the daily Form 4287 log.

  2. A manager or designee must be available at all times during business hours to receive remittances.

  3. A single unit, branch or operation may be designated to receive remittances from several surrounding units.

  4. After immediately recording the remittance on the daily Form 4287, the remittances will be placed in a locked container.

  5. According to IRM 1.4.6.5.1(3), Minimum Protection Standards (MPS), a locked container is "any metal container with riveted or welded seams which is locked and to which the keys and combinations are controlled."

  6. At least once per day, the manager or designee will remove the remittances from the locked container and secure using one of the following methods:

    1. Sealed in an envelope and placed in a lockable canvas bag.

    2. Double-wrapped and double-sealed in opaque paper envelopes or boxes.

  7. The inside envelope or box is required to contain the following:

    1. The name of the person who is authorized to open the package.

    2. The address, including mail stop number, of the receiving office.

    3. The return address of the office mailing the package.

  8. The outside envelope or box is required to contain the following:

    1. The office name and address (including mail stop number) of the receiving office.

    2. The return address of the office mailing the package.

  9. The remittances and Part 1 and Part 2 of the Form 4287 must be hand-delivered by IRS courier or sent by overnight traceable mail to the designated Receipt and Control function. The IRS courier can be the interoffice mail courier or other designated IRS employee. The initiating manager will retain Part 3 of Form 4287 for their records.

  10. The remittances must be stored in a locked container , as described in IRM 3.8.46.1.3(4) and (5) until picked up by the courier. Remittances are not to be left unattended pending pickup by the courier. The courier must complete Form 4287B before the remittances and Form 4287 are released. The number assigned to the Form 4287 must be shown in the first column of Form 4287B.

  11. The receiving employee within Receipt and Control will initial beside each of the remittances on the Form 4287 to indicate the remittance has been received.

  12. On the day of receipt, the receiving employee will send Part 1 of Form 4287 back to the sending unit manager or designee.

  13. At least once per week, the unit manager will reconcile Part 1 of the Forms 4287 to Part 3. Once this has been done, the unit manager will initial and date the box at the bottom of Part 1 and staple Part 1 and Part 3 together. The purpose of the reconciliation is to ensure that all remittances sent to the designated Receipt and Control function were received.

  14. The unit manager will report any discrepancies to the Receipt and Control manager. Losses should be reported following the procedures provided in IRM 3.0.167.5.1, Reporting Requirements.

  15. Both Part 1 and Part 3 of Form 4287 and Form 4287B will be retained for one year after the end of the processing year.

  16. Managers must maintain a hard copy of this IRM in the function or be able to immediately access an electronic version of this IRM. A copy of this IRM should also be readily available near the locked container where discovered remittances are placed.

3.8.46.2  (02-01-2009)
Cash or Other Items of Value Found Outside of Receipt and Control

  1. All campus employees identifying discovered remittances that are cash or other items of value, including credit, debit and gift cards must immediately notify their unit manager or designee. A manager or designee must be available at all times during business hours to receive and immediately log the discovered remittances on Form 4287. The cash must be counted by the unit manager or designee and witnessed by the discovering employee when found in any function.

  2. When postage stamps are discovered and their total value is less than $1.00, cross through the stamps and permanently affix them to the related return or document without obscuring taxpayer information or data. Retain the return or document with the regular work.

    1. Discovered postage stamps valued at more than $1 must be recorded on Form 4287 and forwarded to Receipt and Control for further processing. On Form 4287, enter"U.S. Postage Stamp" (or the appropriate descriptive information) in the "Type of Remit " column and enter the amount/value of the stamp in the "Amount of Remit" column.

    2. If the value of the stamp cannot be determined, follow the guidelines in 3.8.46.2(2)a above and enter "NA" (for not available) in the "Amount of Remit" column on Form 4287.

  3. Managers must maintain a hard a copy of this IRM in the function or be able to immediately access an electronic version of this IRM.

3.8.46.2.1  (02-01-2009)
Function Located in the Same Building as Receipt and Control

  1. Each unit manager or designee will immediately record cash or other items of value, including credit, debit and gift cards on a Form 4287. This will be a separate log from the daily Form 4287 used for checks.

    Note:

    Cash or other items of value should be sent to Receipt and Control on the same day that it is identified. There could be instances where a designated Receipt and Control employee would not be available (off season, swing shift). In this instance, the cash or other items would need to be stored in a locked security container (up to $1000) or a safe or vault (over $1000) as per IRM Exhibit 1.16.15-2.

  2. If the discovering unit is located within the same building, the cash or other items of value and Part 1 and Part 2 of the Form 4287 will be placed into a sealed envelope. The initiating manager will retain Part 3 of Form 4287 for their records.

  3. The unit employee designated to hand-deliver the envelope to the Receipt and Control function must complete Form 4287B before the sealed envelope is released. The number assigned to the Form 4287 must be shown in the first column of Form 4287B. The designated unit employee will immediately hand-deliver the envelope to the Receipt and Control function.

  4. The receiving employee within Receipt and Control will initial beside the item listed on the Form 4287 to indicate the cash or other items of value has been received.

  5. The receiving employee will give Part 1 of Form 4287 back to the unit employee.

  6. The unit employee will return Part 1 of Form 4287 to the unit manager or designee.

  7. At least once per week, the unit manager or designee will reconcile Part 1 of the Form 4287 to Part 3. After initialing and dating the box at the bottom of Part 1, staple Part 1 and Part 3 together. This is done to ensure that the cash or items of value were received by the designated Receipt and Control function.

  8. Losses should be reported following the procedures provided in IRM 3.0.167.5.1, Reporting Requirements.

  9. Both Part 1 and Part 3 of Form 4287 and Form 4287B will be retained for one year after the end of the processing year.

  10. Managers must maintain a hard copy of this IRM in the function or be able to immediately access an electronic version of this IRM. A copy of this IRM should also be readily available near the locked container where discovered remittances are placed.

3.8.46.2.2  (02-01-2009)
Function NOT Located in the Same Building as Receipt and Control

  1. Each unit manager or designee will immediately record cash or other items of value on a Form 4287. This will be a separate master from the daily Form 4287 used for checks.

  2. On the same day that cash or other items of value are identified, the manager of the discovering unit manager or designee should contact the manager of the Receipt and Control function.

  3. The managers should determine the most expeditious, secure method of getting the items of value to the Receipt and Control function.

    Note:

    There could be instances where a designated Receipt and Control employee would not be available (off season swing shift). In this instance, the cash or other items would need to be stored in a locked security container (up to $1000) or a locked safe or vault (over $1000) as per IRM Exhibit 1.16.15–2.

  4. The cash or other item(s) of value along with Part 1 and Part 2 of daily Form 4287 will be secured using one of the following methods:

    1. Sealed in an envelope and placed in a lockable canvas bag OR,

    2. Double-wrapped and double-sealed in opaque paper envelopes or boxes.

  5. The inside envelope or box is required to contain the following:

    1. The name of the person who is authorized to open the package.

    2. The address, including mail stop number, of the receiving office.

    3. The return address of the office that is forwarding the package.

  6. The outside envelope or box is required to contain the following:

    1. The office name and address (including mail stop number, if appropriate) of the receiving office.

    2. The return address of the office mailing the package.

  7. The initiating manager will retain Part 3 of Form 4287 for their records.

  8. Before being released, the courier/designated employee who will hand-deliver the remittances and Form 4287 to Receipt and Control must complete Form 4287B, Form 4287 Courier Log for Discovered Remittances. The number assigned to the Form 4287 must be shown in the first column of Form 4287B.

  9. The receiving employee within Receipt and Control will open the sealed envelope in the presence of the delivering unit employee. The receiving employee within Receipt and Control will initial beside the item listed on the Form 4287 to indicate the cash or other items of value has been received.

  10. The receiving employee will give Part 1 of Form 4287 back to the unit employee.

  11. The unit employee will return Part 1 of Form 4287 to the unit manager or designee.

  12. At least once per week, the unit manager or designee will reconcile Part 1 of the Form 4287 to Part 3. After initialing and dating the box at the bottom of Part 1, staple Part 1 and Part 3 together. This is done to ensure that the cash or items of value were received by the designated Receipt and Control function.

  13. Losses should be reported following the procedures provided in IRM 3.0.167.5.1, Reporting Requirements.

  14. Both Part 1 and Part 3 of Form 4287 and Form 4287B will be retained for one year after the end of the processing year.

  15. Managers must maintain a hard copy of this IRM in the function or be able to immediately access an electronic version of this IRM. A copy of this IRM should also be readily available near the locked container where discovered remittances are placed.

3.8.46.3  (02-01-2009)
Cash or Item of Value Discovered within Receipt and Control

  1. Any processing employee identifying cash or items of value, including credit cards, debit and gift cards must immediately notify the unit manager or designee.

  2. The cash must be counted by the unit manager or designee and witnessed by the discovering employee.

  3. The manager or designee will immediately record the remittance on the daily cash or other items of value Form 4287 log.

  4. The manager or designee will place the cash or item of value into a sealed envelope.

  5. A manager or designee must be available at all times during business hours to receive remittances.

  6. If not delivered immediately to the Deposit Unit, the manager or designee must store the envelope in a locked safe (If the amount to be stored is less than $1,000, a security container may be used). See IRM Exhibit 1.16.15-2 for requirements.

  7. According to IRM 1.4.6.5.1(3)c, a safe-type container is one of the following:

    • A safe-type container accepted for general use by the Service, General Services Administration (GSA), or Underwriters Laboratories Listing. (Consult your local Mission Assurance & Security Services security office).

    • Approved vaults by IRS and GSA.

  8. At least once per day, prior to close of business, a clerk must hand-deliver the sealed envelopes and Part 1 and Part 2 of the daily cash or other items of value Form 4287 to the Deposit Unit; or a clerk from the Deposit Unit may pick up the sealed envelopes and Part 1 and Part 2 of the daily cash or other items of value Form 4287. The initiating manager will retain Part 3 of Form 4287 for their records. The clerk must complete Form 4287B, Form 4287 Courier Log for Discovered Remittances, before the sealed envelopes are released for hand-delivering to the Deposit Unit. The number assigned to Form 4287 must be shown in the first column of Form 4287B.

  9. The sealed envelopes must be opened in the presence of the Extraction Unit and the Deposit Unit employees.

  10. If no cash or items of value are found, a SEPARATE Form 4287 must be prepared for EACH BUSINESS DAY that no cash or items of value were discovered. "No Cash " must be annotated in large letters across the Form along with the date.

  11. All items noted on the copy of the daily cash or other items of value Form 4287 should be initialed by the Deposit Unit clerk to acknowledge receipt.

  12. If items are missing, the employees should immediately notify the Deposit Unit manager. Losses should be reported following the procedures provided in IRM 3.0.167.5.1, Reporting Requirements.

  13. Part 1 of the daily Form 4287 with the initials acknowledging receipt will be returned to the sending unit.

  14. At least once per week, the unit manager or designee will reconcile Part 1 of the Form 4287 to Part 3. After initialing and dating the box at the bottom of Part 1, staple Part 1 and Part 3 together. Once this has been done, the unit manager will initial and date the box at the bottom of Part 1 and staple Part 1 and Part 3 together. This is done to ensure that the cash or items of value were received by the Deposit Unit.

  15. Both Part 1 and Part 3 of the daily Form 4287 will be retained for one year after the end of the processing year.

  16. Using the latest date shown on Form 4287B, Form 4287 Courier Log for Discovered Remittances, as the basis, the function that initiates the Courier Log must retain the Courier Log for one year after the end of the processing year.

  17. Managers must maintain a hard copy of this IRM in the function or be able to immediately access an electronic version of this IRM. A copy of this IRM should also be readily available near the locked container where discovered remittances are placed.

3.8.46.4  (02-01-2009)
Remittance Discovered at a Submission Processing Consolidated Campus

  1. This section will be used by all campuses affected by the Submission Processing Consolidation.

3.8.46.4.1  (02-01-2009)
Units Within the Consolidated Campus

  1. The manager or designee will immediately record the remittance on the daily Form 4287 log.

  2. A manager or designee must be available at all times during business hours to receive remittances.

  3. A single unit, branch or operation may be designated to receive remittances from several surrounding units.

  4. After immediately recording the remittance on the daily Form 4287, the remittances will be placed in a locked container.

  5. According to IRM 1.4.6.5.1(3)a, Minimum Protection Standards (MPS), a locked container is "any metal container with riveted or welded seams which is locked and to which the keys and combinations are controlled."

  6. At least once per day, the manager or designee will remove the remittances from the locked container and secure using one of the following methods:

    1. Sealed in an envelope and place in a lockable canvas bag .

    2. Double-wrapped and double-sealed in opaque paper envelopes or boxes.

  7. The inside envelope or box is required to contain the following:

    1. The name of the person who is authorized to open the package.

    2. The address, including mail stop number, of the receiving office.

    3. The return address of the office mailing the package.

  8. The outside envelope or box is required to contain the following:

    1. The office name and address (including mail stop number) of the receiving office.

    2. The return address of the office mailing the package.

  9. Form 4287B, Form 4287 Courier Log for Discovered Remittances, must be completed by the courier before the sealed envelope is released. The number assigned to the Form 4287 must be shown in the first column of Form 4287B.

  10. The remittances and Part 1 and Part 2 of the Form 4287 must be sent by overnight traceable mail to the designated Receipt and Control function. The initiating manager will retain Part 3 of Form 4287 for their records.

  11. The remittances must be stored in a locked container , as described in IRM 3.8.46.4.1(4)and (5), until picked up by the overnight mail company. Remittances are not to be left unattended pending pickup by the courier. You may have one community locked container with a slot in the mail room for each unit to place their envelope. Only the mail room employee should have the key to the community container.

    Note:

    Make sure envelopes in the container cannot be removed from the slot.

  12. The receiving employee within Submission Processing Receipt and Control will initial beside each of the remittances on the Form 4287 to indicate the remittance has been received.

  13. On the day of receipt, the receiving employee will send Part 1 of Form 4287 back to the sending unit manager or designee.

  14. At least once per week, the unit manager or designee will reconcile Part 1 of the Form 4287 to Part 3. After initialing and dating the box at the bottom of Part 1, staple Part 1 and Part 3 together. The purpose of the reconciliation is to ensure that all remittances sent to the designated Submission Processing Receipt and Control function were received.

  15. The unit manager will report any discrepancies to the Submission Processing Receipt and Control manager and document the contact. Losses should be reported following the procedures provided in IRM 3.0.167.5.1, Reporting Requirements.

  16. Both Part 1 and Part 3 of Form 4287 will be retained for one year after the end of the processing year.

  17. Using the latest date shown on the Form 4287B Courier Log for Discovered Remittances as the basis, the function that initiates the Courier Log must retain the Courier Log for one year after the end of the processing year.

  18. Managers must maintain a hard copy of this IRM in the function or be able to immediately access an electronic version of this IRM. A copy of this IRM should also be readily available near the locked container where discovered remittances are placed.

Exhibit 3.8.46-1  (02-01-2009)
Job Aid for Form 4287, Record of Discovered Remittances

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