At least annually, you must obtain a list of officials by name authorized to approve issuance of a receipt book, from all field office area director(s) and Director, Submission Processing for campus employees serviced. Authorization is generally at the group manager level. Remittance processors will ensure receipt books are issued to employees as approved by authorized officials. Authorized officials must provide the names of an employee's management hierarchy on new requests for receipt books.

Every Submission Processing site must maintain an accurate, composite record of Form 809 books with disposition documented at all times. The record can be either a log or the 809 Database and must show who is assigned what Form 809 book by serial number in each field office at all times. Document the location of the employee by operating division, to the group level. You must maintain the disposition of Form 809 book inventory. Changes to the disposition of a Form 809 must be updated daily. This includes any transference of Form 809 books between sites, from vendors, unacknowledged books after 10 days, losses during transit, other losses, or any other change.

Form 809 Part-3 audit files must be updated daily. If Form 5919 is issued on a Form 809, a copy of the 5919 must be kept in the Form 809 part-3 audit file. The records retention of the 5919, and related information must be retained for the duration of the statute period of the Form 809. The statute period is 3 years from the date the last receipt is issued in the book.

In the back of each Form 809 receipt book are two copies of a Request for Forms 809, Receipt for Payment of Taxes. Employees will use these forms to ask for additional Forms 809 from the remittance processor. The request will be submitted in duplicate. The remittance processor keeps one copy of the request and uses the other to send the receipt book. Record the acknowledgement date in the 809 Database. If the database is not operable, annotate the acknowledgment date in the manual log you are required to keep. If the receipt book is not acknowledged within 10 days, you must follow up to ensure the book is not lost, or destroyed. Issue Form 5919 Teller's Error Advice to the group manager of the employee to whom the book was assigned. A response is required which must include the receipt page of the Form 809 book. If the receipt page was already sent and lost in the mail, the employee can send a signed and dated statement acknowledging receipt of the book. Field Assistance managers requiring multiple books for high volume TACs also must acknowledge receipt of the Form 809 book within 5 workdays. Attach to the Form 809 part–3 audit file.

You must have authorization from an official with authority to approve issuance of a Form 809 book, SEID unique identifier number and/or employee number (on new requests) before issuing Form 809 books. File authorizations in the Form 809 part—3 audit file.

The table below lists the procedures for issuing Form 809 to a field office or campus employee.

Each field office employee who is assigned a Form 809 book must have an audit file that will include each Form 809-Part 3 copy. This file is the official audit trail accounting for receipts. (It is not acceptable to substitute other parts of Form 809 or photocopies). The Service requires strict control of official receipts. Part 3 is the official audit copy. The teller function must ensure each of the following is retained:

Every Form 809 part–3 memo copy must be accounted for and filed in reverse numeric order in the Form 809 Part-3 Memo files, daily. File receipt number 01 to the rear and higher numerical value receipts to the front, in sequential order. Use Form 13174 Teller Checklist for Form 809 Individual Receipts (http://core.publish.no.irs.gov/forms/internal/pdf/32750a02.pdf) for tracking individual receipts as they are received. Attach Form 13174 to the front of the memo file. Annotate the name of the employee, serial number of the receipt book, employee number and date the receipt book was issued in spaces 1 through 5 of Form 13174. As you file individual receipts, check block 5 for the receipt number, initial, and annotate the date verified. Use a completed Form 13174 to determine individual receipts are accounted for, prior to issuing a receipt book to the same employee.

The table below reflects items and placement in the audit file:

Form 809 books issued by Field Office Teller Units prior to October 1999, are the responsibility of the field office management. If receipts or books not issued by any Submission Processing Center are received, they must be returned to the territory manager of the aligned office for proper handling.

Refer field officials to their Headquarters designated analyst through appropriate channels immediately. Form 809 analysts for the operating divisions are as follows: SB/SE Collection: Lani Andrew, (202) 283-6870 lani.b.andrew@irs.gov ; W&I Field Assistance: Marilyn E. Jones, marilyn.e.jones@irs.gov , (404) 338-7778; LMSB: Frank Novella, (510) 637-2877, frank.novella@irs.gov ; Examination: Pamela Kaufman, (720 )956–4600, pamela.kaufman@irs.gov.

The inventory of Forms 809 books must be verified by serial number at least once each quarter by a manager without responsibility for Field Office Payment Processing. The manager conducting the Form 809 inventory must take a physical count of books on hand by serial number. The physical count of Form 809 books must be reconciled to the volume and serial numbers of Form 809 books in the 809 Database. The manager's physical count must be witnessed and signed by at least one other person. The manager will compare the physical count and serial numbers to the amounts and serial numbers listed on the 809 Database. Provide the manager verifying the inventory with documentation to support transference of inventory to or from another site, and manifests from vendor showing any changes to the inventory, or legends.

A report will be prepared and maintained in a permanent file in Receipt and Control. The report must contain the:

Form 809 Receipt for Payment of Taxes records retention criteria is 3 years from the date of issuance of the last receipt in the book. If no receipts have been written, the scheduled date for destruction is normally 3 years from the date the employee took possession of the book. You must not destroy Forms 809 that have not met the records retention criteria. Unissued Forms 809 may be destroyed only as directed by Headquarters Submission Processing.

Records management is a program administered by the Agency Wide Shared Services (AWSS) organization. Contact your local records officer for further information. Refer to the AWSS site http://awss.web.irs.gov/facilities/RecordsMgmt/REFM-Index.htm.

The following table list the steps required of the center for approved Form 809 destruction.

At least once a year, all managers must review all Form 809 Receipt for Payment of Taxes books assigned to their employees to verify all official receipts have been accounted for. This is the Service's internal control to provide reasonable assurance against waste, fraud and abuse, and is known as the annual reconciliation of official receipts.

Pre-verify Organizational Information
Pre-verification of organizational information is required before initiating the annual reconciliation.
Generate the Pre-Verification Report from the 809 Database and email to each territory and department manager, or designee by the last business day of August (August 31, 2010).
The requested response is verification of employee names and placement in the organization, SEID numbers, names and SEIDs of respective management to the director level. Request a response within 10 business days. The organizational information requested should reflect the correct information as of the first business day of October. Update the 809 Database to reflect the correct organizational information for reports that will be issued on the 1st business day of October (October 1, 2010).

Physical Review of 809 Part-3 Files
Submission Processing Centers must conduct a physical review of Form 809 part-3 files to ensure 809 Database records reflect the actual receipts that have been received.

Submission Processing Centers servicing Remittance-processing units initiate the reconciliation with their aligned field office functions by providing a list of field office employees by territory and group with receipt books issued to them and the receipts received as of the reconciliation date.. The annual reconciliation date is October 1, 2010. Remittance processors will provide the annual list with cover memorandum or email from the Field Director, Submission Processing or designee as soon as possible, within 10 business days of the annual reconciliation date, or October 15, 2010.
Remittance processors must also initiate reconciliation of any other functional area to whom the site issued Form 809 books. A reconciliation must also be initiated with the department manager of any campus area that uses Form 809 books.

Creating the Annual List for the Reconciliation for SB/SE Collection
Using the 809 Database template, you may generate the report in snapshot format. Verify the database listings are correct and match the Form 809 receipts actually in the Form 809 Part-3 Memo copy file. You must physically verify the Form 809 audit copies and payments have been received. They must be in the Form 809 part-3 file, having been correctly filed each day. If a Form 809 book has been issued and no individual receipts have been returned, you must indicate 0.

Email the listing. Field office group managers may require support to reconcile the receipts issued to Submission Processing Center records. SB/SE group managers will provide their completed reconciliations to their territory manager, or designated official. SB/SE Territory managers will provide their composites to the designated Headquarters 809 Reconciliation Coordinator for SB/SE, who is Lani Andrew (202) 283-6870, lani.b.andrew@irs.gov. Include the designated Headquarters 809 coordinator as a cc: recipient on the cover memorandum.
A memorandum is issued each year by Director Collection Policy outlining requirements for the annual reconciliation.

Creating the Annual List for the Reconciliation for Field Assistance
Using the 809 Database template, you may generate the report in snapshot format. Verify the database listings are correct and match the physical Form 809 receipts in the Form 809 Part-3 Memo audit files.
Email the listing to the area office directors with a cc to the area office 809 coordinator. (Current listings of 809 coordinators are posted to the Field Office Payment Processing site http://hqnotes1.hq.irs.gov/SubmissionProcessing/SPWebPage.nsf/319d028917d59aa38525684b004cf7ba/915fd140cfa507768525734e004623e0?OpenDocument .)
Field Assistance managers may require support to reconcile the receipts issued to Submission Processing Center records. Field Assistance managers will provide their completed reconciliations to their territory manager, or designated official.
The cover memorandum from Field Director, Submission Processing should direct the territory manager, or their designee to verify, sign and return the annual list to the Submission Processing site coordinator, without marking on the original list. Any changes or corrections should be submitted in narrative format via hard copy, under the signature of the territory manager, or via email from the territory manager. The territory manager's signature is required whether there are changes or not. The cover memorandum must indicate the name, telephone, fax and return address of the designated liaison for the Submission Processing Center. Include the Headquarters 809 Coordinator as a cc: recipient of the cover memorandum.
The liaison will work closely with field office managers to resolve any discrepancies. Remittance processors will review the requested changes and corrections and forward the completed package to the Headquarters 809 Coordinator by October 15, 2010. Headquarters 809–Coordinators for the designated functional area will inform accountable executives of any unresolved discrepancies. Addresses are listed under (7) below.

Headquarters 809-Coordinators for Field Office Functions are as listed below. Updates will be posted to the Field Office Payment Processing site http://hqnotes1.hq.irs.gov/SubmissionProcessing/SPWebPage.nsf/319d028917d59aa38525684b004cf7ba/915fd140cfa507768525734e004623e0?OpenDocument .

Strict Control and Precision Required
The annual reconciliation must be conducted with the same care and precision as handling cash. Ensure territory managers, department managers, and operations managers receive only Form 809 reports for their respective territory. Initiate a reconciliation for all functional areas and employees to whom Form 809 books were issued, including Submission Processing employees who write receipts for occasional cash received through the mail. The report must contain the:

Territory Managers and Group Managers in field offices should contact the designated 809 Coordinators for their operating division and functional area for specific program requirements. Territory Managers, Department Managers, and Group Managers or their designee will work closely with the Submission Processing site designated liaison to resolve any discrepancies. Unresolved discrepancies may indicate potential fraud. For this reason, Headquarters 809-Coordinators of the field office functions will review all reconciliation responses.
The table below provides examples of discrepancies that may occur and resolving actions. Please note these are not all inclusive. Refer to IRM 3.0.167 Losses and Shortages for directives if any losses are identified.

Field Directors, Submission Processing must certify the center's compliance with annual reconciliation requirements by January 15th of the following year. If the 15th is on a Holiday or weekend, the memorandum is due the next business day. A memorandum should be issued to Director, Submission Processing through the Submission Processing Headquarters Analyst, certifying the center met the requirement to initiate and support the annual reconciliation process. Identify any field offices that failed to respond to the reconciliation report, and/or any offices (including center personnel) with discrepancies. State actions taken to resolve discrepancies. Include a listing of all unresolved discrepancies. Send the memorandum via hard copy to:
Internal Revenue Service
Attn: Edna Banks
SE:W:CAS:SP:BMF:SCA
5000 Ellin Road, NCFB C-5-181
Lanham, MD 20706
Phone: (202) 283-2588
edna.p.banks@irs.gov

Support for Ad Hoc Reviews: Managers, at their discretion, may request a listing of all Form 809 receipts for their employees to conduct ad hoc reviews. Submission Processing Centers will provide supporting information immediately upon request of field office or campus managers.

Return of a partially used Form 809 book is the result of an employee:
Separating from the Service,
Transferring to a different functional area or area office within the same function, or
No longer using the receipt book as part of their tasks.

The field office or campus employee must return the Form 809 book to the Submission Processing Center that issued the Form 809 book within 10 workdays. If known closed 809 books are not received within 30 calendar days after change of disposition, issue Form 5919 to the manager, with response required for return of the closed Form 809 book.

Partially used Form 809 books may not be re-issued. If not already, once received at the center, each receipt must be defaced or voided. The book is then treated as closed. File in suspense to ensure timely destruction.

Some organizations rotate Form 809 books users periodically. If a manager rescinds an employee's ability to write Form 809 receipts and returns the receipt book, ensure all receipts are voided. If not, write VOID on all four parts of the remaining receipts in the book. The manager will have to submit a request for issuance a Form 809 book at the end of the rotation.

If Form 809 books are lost, missing or stolen during transit, refer to IRM 3.8.47.4.18 Lost, Missing or Stolen Forms 809.

Procedures for reporting lost, missing or stolen Forms 809 involve each functional area with knowledge of a lost or stolen Form 809 reporting the loss to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations and campus Remittance Security Coordinator. This is true regardless of the location or circumstances surrounding the loss. Inform the designated Remittance Security Coordinator, whose role is to ensure taxpayer relief is granted and to protect the taxpayer's account during an investigation. This is true even if the field office manager says they are reporting the loss. If the lost, missing, or stolen Forms 809 have personally identifiable information, (PII) the occurrence must also be reported to the CSIRC. Refer to IRM 3.0.167 General — Losses and Shortages for complete information.

Designated Remittance Security Coordinators are listed on the Submission Processing homepage. Once at the site, click on " Security Information " , then Remittance Security Coordinator Information.

The employee or manager to whom the lost or stolen receipt book was assigned prepares a memorandum report, in quadruplicate. They submit the report to their manager. The manager informs TIGTA Office of Investigations and the Remittance Security Coordinator. A copy of the report is transmitted on Form 795/795A, Daily Report of Collection Activity, to the Submission Processing Center remittance processor who files it in place of the missing receipt(s).

The report contains the following information:

If the lost or stolen item is a specific part of Form 809, in addition to the items listed above, follow the procedures indicated in the table below. They must immediately notify their supervisor. The supervisor immediately notifies the Teller Unit supervisor or Remittance Perfection Manager and the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations by telephone. A follow-up memorandum report must be issued, sending a copy to the designated Remittance Security Coordinator for the campus servicing the field office.

Field Office Employee Responsibilities:
When reported lost or stolen Forms 809 are recovered, the employee prepares a memorandum report, in quadruplicate. A copy will be submitted with the recovered receipts on a Form 795. The office will forward the original and two copies of the memorandum through managerial channels (including the territory manager) to the Remittance Security Coordinator for the campus where the loss was originally reported.

The report includes the following:
Name and post of duty of employee who reported the loss.
Serial number of the recovered receipts.
Date the receipts were recovered.
A statement that all recovered receipts have been cancelled by voiding.
Circumstances surrounding the recovery.

The field office employee recovering the receipts should void it by writing VOID on all four parts of each receipt.

Every Form 809 Receipt for Payment of Taxes book contains two copies of a Request for Forms 809, Receipt for Payment of Taxes forms. Authorized Form 809 users in area offices use these forms to request a Form 809 book from the Campus. This is because only one Form 809 book may be assigned at any time. The request is submitted in duplicate. The Campus keeps one copy of the request and uses the other to send the receipt book via overnight traceable mail. Acquire the SEID or unique identifier number. Authorization to acquire a Form 809 book is maintained in the Form 809 memo copy file.

In order to provide quality customer service at our Taxpayer Assistance Center (TAC) offices, TAC employees may reorder an 809 book after issuance of the 40th receipt of their current book, with managerial authorization. Also, follow these procedures to request more than one book for high demand areas, with management authorization. Management authorization is required as TAC managers have to ensure internal control over receipts and treat with the same care and precision handling as cash.

Upon receipt of a memorandum authorizing deviation from a Field Assistance Area Office Director, TAC employees at high volume TACs may be issued a Form 809 book prior to issuance of the 40th receipt.

If the Submission Processing Center receives an incorrect or incomplete reorder request, contact the manager of the employee. Submission Processing Centers must maintain an accurate listing of authorized Form 809 users and their respective managers to the area director level.

The Submission Processing Center remittance processor will take the following actions upon receipt of an authorized memorandum or preliminary reorder form.

The requesting employee should expect a four or five workday turnaround time beginning with the time/date of transmission of faxed request. (Consider the time of day of the request). Employees should contact their manager if the Campus has not met the time frame, and a disruption of service to taxpayers is imminent. The manager will subsequently complete any required follow-up actions and advise the employee.

Headquarters Field Assistance has directed 165 of its 401 TACs to have most cash payments picked up by couriers and deposited into TGA banks. TACs use TGAnet and deposit cash under the aligned campus Agency Location Code (ALC). Cash depositing TACs are required to credit cash payments to customer accounts within 24 hours of receipt and to deposit the cash via courier using the TGAnet system within 24 hours. Form 809 controls and accounting support are serviced by the aligned campus.

Campuses reviewing Forms 809 will take the following steps when reviewing Forms 809 issued by Cash Depositing TAC employees:

Field Assistance (FA) has designated area office remittance analysts to monitor issues surrounding cash processing in TACs. Alerts will be posted to the Submission Processing website for any personnel changes. The current FA area office remittance analysts are listed below:

Cash processing in TACs was piloted before implementation. Following are potential errors that may be observed on Form 809 receipts that have been processed and actions required in post-processing by the campus.

Campus Support and some field offices will process tax payments received using paper check conversion. Campuses reviewing Forms 809 will take the following steps when reviewing Forms 809 when the payment received from the taxpayer has been processed by the receiving office:

Critical Errors are errors associated with waste, fraud, abuse and embezzlement, and require the signature or electronic acknowledgement of the field office manager.
Some may require an item be returned with the response, i.e., if part 3 of Form 809 or a remittance is missing.
Critical error items are listed below:

Any other error that impedes operational efficiency is a noncritical error, and does not require issuance of Form 5919 to a manager.

Steps to prepare Form 5919 Teller's Error Advice:

There must be a control file set up in a centralized area determined by the unit manager for hard copy responses to 5919s. The files must be kept in chronological order by field office, distinguished by operating division. Distinguish between operating divisions because you may have occasion to issue Form 5919 to various field offices which may include more than one operating division.

Generally, the field office manager is allowed 15 days from the date of issuance to respond. If there is a business need, such as a remittance missing, shorten the required response time. Issuing electronic Form 5919 may lessen the response time to 10 workdays. The originator's response is accompanied by Part 2 of the Form 5919.

If no response is received within the requested time frame, issue a second Form 5919 annotated "Second Request" in the comments section and in the subject of the email if issuing electronically. Issue the second request on the next business day after the response is overdue. Generally, the response date for second requests is five workdays from the date of issuance. Again, if there is a business need for a shorter response time, shorten it. Send parts one and two of the 5919 to the Group Manager of the employee making the error. When second notices are not responded to, send parts one and two to the appropriate territory manager. If there are multiple Forms 5919 without responses, send a listing to the territory manager with a cover memorandum from Operations Manager, Receipt and Control. If the territory manager fails to respond, the manager should contact the official by telephone.

When using the 809 Database to electronically issue Forms 5919 via email, and only a signature is required, you may flag the email to automatically respond when the message is Read. You must first verify you are sending the 5919 to the correct official. Refer to Microsoft Outlook Help menu for specific instructions on the use of Outlook.

In order to avoid delaying the deposit, when a Response Required is issued, if you can determine how the payment should be applied, follow the procedures in the table below:

It is important to keep proper trails for audits.

If any required part of Form 809 is missing, you must immediately issue Form 5919 to retrieve from the manager. If the manager's response is that the part 3 cannot be retrieved, i.e., request a copy of part 4 and verify the payment posted. Include the manager's statement and proof of payment posting in the part 3 (memo copy) audit file. If the payment did not post, follow IRM 3.0.167 General — Losses and Shortages. Report to TIGTA Office of Investigations and the local remittance security coordinator and CSIRC for loss of PII.

Forms 5919 issued for Form 809 receipts have the same records retention as Form 809 audit files.

Forms 5919 for other critical errors may be destroyed after three years from the date of issuance. Contact the local Records Officer for additional guidance.

Non-critical errors include errors on:

Correct or complete the data. Annotate correction on Form 795 or any other official remittance transmittal. It may be necessary to contact the originator for the missing or corrected data. Issuance of Form 5919 Teller's Error Advice is not required for non-critical errors.

The monthly Trends and Patterns Report is the vehicle for providing feedback to field office territory managers and/or campus department manager, on critical errors when applicable, and is based on the Forms 5919 issued during the month. Generate the report from the 809 Database.

A narrative may be included with the Trend and Pattern Report on other errors identified during the period. For example, if employees were using a wrong address for remittances, state: several employees are sending remittances to Stop 3100. Please ensure all employees use Stop 3200.

The Trends and Patterns Report is due monthly by the 5th day following the end of the month. Send electronically to the aligned territory manager of record or department manager of record, and their designee upon request. Headquarters analyst should receive this report monthly for the area office level.

Field Assistance Territory Managers and/or their designees will report to their next level of management on corrective actions taken to resolve and/or eliminate errors. It is important that monthly Trends and Patterns reports are provided by email on a timely basis. Territory managers, at their option, may authorize a staff member to receive their report. While the Territory manager (of record) must receive the monthly Trends and Patterns report, a designated staff member may be included on the cc: line of the email transmitting the report. When sending reports via email, annotate in the subject line of the email the name of the issuing SPC, area, territory, and period covered. For example, Fresno Error Trend Report for FA 1, Terr 5, February 20XX. Standardizing the subject line adds clarity when reports are forwarded.

You may be contacted by authorized TIGTA Office of Investigation officials with a request to review documents (after initial clearance with the Remittance Security Coordinator), verify the identity and provide the document for review or escort the official to the file(s) as requested.

If a TIGTA official requests to remove documents from Receipt and Control, take the following actions:

.

Employees identifying a revenue receipt shortage or overage must immediately notify their supervisor of the shortage or overage. The loss or shortage or overage may be identified by the field office employee when submitting their transmittals, or by the Submission Processing employee when processing the transmittals or remittances. If discovered by the Submission Processing Center employee, their supervisor will contact the field office supervisor to advise them of the situation. A Response Required Form 5919 will also be issued for the amount due and corrected information to post the payment(s).

Field office supervisors and Submission Processing Center supervisors, upon receiving notification of a revenue receipt shortage must immediately contact their immediate supervisor and the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations. All lost cash receipts will be reported to TIGTA. Remittance security coordinators must also be informed.

The field office supervisor must prepare a preliminary memorandum through their Area Director and Field Director, Submission Processing to the Chief Accounting Operations, with a copy to the Deposit Manager. Submission Processing Centers must be notified as soon as possible. Supervisors must forward their employee's loss report with their own report, within 10 workdays to the Campus Submission Processing Director. This initial contact will be followed up with a detailed report as outlined in (4), below:

The memorandum must include:

Upon receipt of the memorandum, Chief, Accounting Operations will satisfy the injured taxpayer's loss using the 76XX Account.

The Deposit Manager will file their copy of the memorandum with the related loss or shortage transmittal.

Supervisors must require the responsible employee to write a detailed report within five days after the loss occurred. The report must contain the following:

Field office supervisors must forward their employee's loss report with their own report through the Area Director and the Field Director, Submission Processing to the Chief, Accounting within 10 workdays. The supervisor's report should include a summary of internal controls, procedures, and supervisory responsibilities in effect at the time the loss occurred.

Upon receipt of the reply to the Response Required Form 5919, the Remittance Processing Function will no longer be involved in the loss or shortage.

Headquarters Submission Processing analysts will monitor critical error trends on Form 809 receipts through a quarterly reporting.

This is a compilation of three months of trends and patterns reports on Form 809. See 809 Database User Guide for instructions. Annotate QUARTERLY TRENDS AND PATTERNS REPORT in the subject of the email.
Reports are due NO LATER THAN 10 calendar days after the end of the quarter. The quarters are determined as follows:
Oct-Nov-Dec = 1st quarter. 1st quarter report is due January 10th.
Jan-Feb-Mar = 2nd quarter. 2nd quarter report is due April 10th.
Apr-May-June = 3rd quarter. 3rd quarter report is due July 10th.
July-Aug-Sep = 4th quarter. 4th quarter report is due October 10th.
Submission Processing sites must provide the file electronically to edna.p.banks@irs.gov by the 5th day of the following month.

At least once each quarter, Form 809 inventory must be verified by serial number by a manager without responsibility for Form 809 controls. The management official will examine transmittals for all 809 books shipped out of the campus, and manifests for inventory received to ensure the number of books in inventory is accurate. A quarterly inventory listing for use by the official conducting the inventory will be provided.

The Tellers Error Advice Form 5919 Missing Response Report is a tool to use to determine when follow up is required on responses to teller error advice notices. Remittance perfection technicians are required to follow up on missing responses the day after they are due. Managers should check the missing response report at least once weekly to ensure timely follow up on overdue responses.

Campuses that have field offices that process payments locally may check the missing response report once every 10 business days.

The Annual List, or 809 Annual Reconciliation Report, must be generated and provided to field office and campus management to ensure a match of Form 809 records. This is the Service's internal control to ensure all receipts are accounted for at least annually. Field Directors, Submission Processing must provide certification to the Director, Submission Processing, through the HQ Submission Processing program analyst that the center has met the requirements for official receipt reconciliation for the current year by January 15th. Form 809 analysts are located on the Field Office Payment Processing site.

Income received from acquired property will be forwarded to campuses via Form 2433, Part 8-A, Notice of Seizure, or other posting document containing the following information:

Collection employees will forward proceeds from the sale of seized property to the Campus with Part 8-A of Form 2433, Notice of Seizure, as the posting document for proceeds from the sale of seized property. Cash must be converted to check or money order (within 24 hours) prior to transshipping to the Campus.

Bankruptcy trustee payments are processed by the Centralized Insolvency Operation. All trustees have been requested to send all Bankruptcy Chapter 7 and 13 Trustee payments to the Centralized Insolvency Office (CIO) address as follows:

Misdirected trustee payments would most likely be sent to a field office. If misdirected payments are received in the Submission Processing site, send via overnight traceable method to CIO at the above address. A Form 3210 transmittal must accompany the checks. The Form 3210 must list each payment by the check number and the trustee’s last name (See IRM 5.9.11.2(8)).

Payments received after bankruptcy discharge (known as post—petition payments) will be sent to Cincinnati or Ogden by field Collection personnel and are processed in the usual manner.

Revenue officers may accept a post-dated check from a taxpayer with approval of local management. If a revenue officer accepts a post-dated check, the officer must not remit the check until the date on the check, as agreed between the officer and the taxpayer. If an officer remits a post-dated check in error, issue Form 5919 Teller's Error Advice http://core.publish.no.irs.gov/forms/internal/pdf/42914j01.pdf . It is a non-negotiable remittance. Return the check with the response required 5919.

On rare occasions, payments are mistakenly routed to Submission Processing campuses that are made payable to Internal Revenue Service or United States Treasury but are not for payment of taxes, deposits or fees. Both the payment and document should be sent to the appropriate address for processing.

Four examples of documents received by campuses that may not be processed by a campus are:

Form 8802, Application for U,S, Certification. IRS will charge a user fee for all Forms 8802. Taxpayers are instructed to mail Form 8802 and their payment to the following lockbox address for processing: Internal Revenue Service, P.O. Box 42530, Philadelphia, PA 19101-2530. However, if a campus should receive a Form 8802 with a remittance, transship the Form and remittance via overnight traceable method to the following address:

ATTN: IRS Lockbox Operations
1617 Brett Road
New Castle, DE 19720-2425.

Bankruptcy trustee payments are processed by Centralized Insolvency Operations. Refer to IRM 3.8.47.10.3 Bankruptcy Trustee Payments.

Some Field Assistance Taxpayer Assistance Centers have couriers pick up cash and deposit using TGAnet, under the campus agency location code (ALC).