3.8.47  Manual Deposit for Field Office Payment Processing (Cont. 1)

3.8.47.6 
Maintaining Control and Inventory of Form 809 (Official) Receipt for Payment of Taxes

3.8.47.6.8  (03-21-2013)
Who May Be Issued a Form 809 Receipt for Payment of Taxes Book

  1. Field office and campus employees may generally be issued a Form 809 book, when authorized by a designated official. There are some types of employees who may not be issued an official receipt book:

    1. Those with access to sensitive command codes.
      Refer to IRM Exhibit 10.8.34–5, Sensitive Command Code Combinations and IRM Exhibit 10.8.34–9, Restricted Command Codes for 809 Receipt Book Users and Remittance Perfection Technicians,

    2. Those who do not report to a first level manager, except Field Assistance employees with an exception authorized at the area director level,

    3. Those who perform adjustments, and

    4. Those who verify or reconcile blank Form 809 receipts.

3.8.47.6.9  (10-01-2013)
Authority to Approve Issuance of Form 809 Receipt for Payment of Taxes to Field Office Employees

  1. At least annually, each campus with responsibility for Field Office Payment Processing must obtain a list of officials by name authorized to approve issuance of a Form 809 receipt book, from all field office area director(s), Directors, Submission Processing and Director, Campus Support for campus employees serviced.

  2. Authorization is generally at the group manager level. Remittance processors will check the list to determine if the authorizing official has the authority to approve issuance of a Form 809 book before recognizing the request.

  3. Form 809 book initial requests will only be issued to employees when approved by an official on the Director's current approved list. The list must be dated within one year of the request.

3.8.47.6.10  (03-01-2013)
Document the Disposition of Form 809 Books and Receipts Daily

  1. Every Submission Processing site must maintain an accurate, composite record of Form 809 books with disposition updated daily in the 809 Database or 809 Database System.

  2. Form 809 Part-3 audit files must be updated daily. If Form 5919 is issued on a Form 809, then a copy of the Form 5919 must be kept in the Form 809 Part-3 audit file. The records retention of the Form 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.

3.8.47.6.11  (10-01-2013)
Acknowledging Receipt of Form 809 Book

  1. 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 or 809 Database System. If the system 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.

3.8.47.6.12  (10-01-2013)
Procedures for Issuing a Form 809 Book

  1. 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.

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

    Step Action
    1 Review the request to ensure the memorandum is from an authorized official (an official delegated by the area office director). You may fulfill a request for another book after the 40th receipt is received. Books are issued in numerical order by serial number. Determine the book number, and record in the 809 Database or 809 Database System.

    Note:

    If this is a new entry, the local official with administrator rights will input the employee in the correct area, territory and group.


    Include a statement on the front of the book cover or stapled as an attachment to the outside of the front of cover of the Form 809 book with the name of the issuing Submission Processing Center that has the Form 809 control. Use Form 3210 Document Transmittal. Annotate the receipt book number, name of employee, and address on the transmittal. State on the 3210 transmittal that the receipt page must be returned within 5 workdays of receipt, and that the book must be returned within 10 workdays of closing or change of position Mail the receipt book by overnight traceable method. Correlate the receipt book number to the package contents.
    2 Books are issued in numerical order by serial number. Determine the book number, (which is the lowest numerical value of the current series), and annotate the receipt book serial number and other entries in the 809 Database or 809 Database System. Use a completed Form 3210 Document Transmittal.
    3 Annotate the name and address of the issuing Submission Processing Center on the front of the Form 809 book.
    4 The employee to whom the book is assigned signs the Receipt Page found in front of Form 809 or provides an acknowledgement memorandum issued by the remittance processor. He or she must return this within 5 workdays after receipt. If a TAC manager ordered multiple books for an employee, the TAC manager must acknowledge receipt of the book within 5 workdays. The receipt page is required from the employee within 5 workdays of issuance by the TAC manager.
    5 Maintain the Receipt Page and/or memorandum in the Form 809 memo copy file. A memorandum will suffice if the official receipt page is lost, or if the Form 809 is under the control of the TAC manager. Document the disposition if the TAC manager has control of the book.
    6 Follow up on any receipt pages and/or official acknowledgement from a TAC manager not received within the 10 days of issuance by issuing Form 5919 to the field office manager.

3.8.47.6.13  (10-01-2013)
Form 809 Part-3 Audit Files

  1. 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. Retain the following:

    • Authorization for the issuance of a Form 809 book to the employee must be included in the front of the file. If the employee has an approved pseudonym, authorization should be in the pseudonym name only.

    • The signed acknowledgement copy from the employee who received the Form 809 book must be included in the back of the file.

  2. Every Form 809 Part-3 memo copy must be accounted for and filed in reverse numeric order in the Form 809 Part-3 audit file, daily. File receipt number 01 to the back 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.

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

    Item Placement in the Form 809 Audit File
    Authorization for the issuance of Form 809 book to the employee Front
    Authorization may be stapled or otherwise secured to the inside front cover.
    Signed acknowledgement copy from the employee Back
    (behind the last Form 809 copy for the employee)
    Form 809 Part-3 memo copies File in reverse numeric sequential order. File receipt number 01 to the back and higher numerical value receipts to the front behind Form 13174. Do not staple the memo copies to each other.
    Form 13174, Teller Checklist for Individual Form 809 Receipts Attach Form 13174 to the front of the memo file. This can be on the outside cover.

    Note:

    When transferring audit files to another SP site, retain yellow copy and transship with blue carbon copy only.

    Form 5919 Responses Form 5919 copies pertaining to an individual Form 809 receipt must be attached to the Form 809 Part-3 memo copy.
    Pseudonym Do not retain any correlation to an employee's pseudonym.

3.8.47.6.14  (03-21-2013)
Form 809 (Official) Receipt For Payment of Taxes Books Issued from old District Office Teller Units

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

  2. Refer field office officials to their Headquarters designated analyst through appropriate channels immediately.

3.8.47.6.15  (10-01-2013)
Quarterly Form 809 Inventory Verification

  1. 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 or 809 Database System. 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 or 809 Database System.

  2. Management Review and Verification of Form 809 Inventory. The inventory of on-hand un-issued Forms 809 must be verified by physical count and serial number by a manager without responsibility for Form 809 books, at least once each quarter. The manager conducting the conducting the inventory verification is known as the Verifier. The Verifier will be given inspector role permissions in the E-Trak 809 Database System and will take the following actions to verify the inventory:

    1. Take an accurate physical count of Form 809 books on hand by serial number.

    2. The Verifier's count must be witnessed and signed by at least one other person.

    3. The Verifier will compare the actual physical count and Form 809 serial numbers to the amounts and serial numbers listed on the E-Trak 809 Database System Unissued Inventory Report, and

    4. The Verifier will document that the inventory is verified in the E-Trak 809 Database System. The Verifier will l document any discrepancies and any known explanation for discrepancies in the comments space.
      For example, if the physical count is 200 Form 809 books, and the E-Trak 809 Database System report reflects 230 Form 809 books on hand, then there is a discrepancy of 30 Form 809 books.

    5. If any serial numbers of actual Forms 809 are missing, or suspected to be missing, then report the incident to the Operations Manager, Receipt and Control, and the Treasury Inspector General for Tax Administration Office of Investigations (TIGTA) at 800–366–4484, Situation Awareness Management Center (SAMC) and the Campus Remittance Security Coordinator.

  3. Provide supporting documentation to the Manager conducting the Quarterly Form 809 Inventory. Remittance perfection technicians will provide the manager verifying the Form 809 inventory with copies of documentation of Form 809 inventory changes upon request. Information may be required to reconcile any discrepancies.
    Examples of documentation include completed Forms 11671, Certificate of Records Disposal and signed Form 3210 for transfers of Form 809 inventory to other Submission Processing Centers and issuance to employees.
    Campus employees who are assigned to issue official receipts to taxpayers for cash mailed into the campus are considered field office employees for purposes of internal controls surrounding Form 809 Receipt for Payment of Taxes. Refer to IRM Exhibit 5.1.2–1 Form 809 Instructions.

  4. Obtain the Quarterly Form 809 Inventory Verification Report Using the E-Trak 809 Database System and Complete Report. The management official conducting the inventory review (the verifier) will log onto the E-Trak 809 Database System with their LAN password and certify the physical inventory of Form 809 books . In the comments space, include the following:

    1. Name of the employee who witnessed the physical count of the inventory,

    2. Comments explaining f any discrepancies observed and,

    3. Explanation of how discrepancies were resolved, and

    4. Statement of any losses observed and reported, including CSIRC number. If any serial numbers of Form 809 are missing, then report it to the Operations Manager, Receipt and Control and to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800–366–4484

3.8.47.6.16  (10-01-2013)
Records Retention and Destruction (for Form 809)

  1. 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.

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

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

    Step Action
    1 Identify all Form 809 books that are authorized for destruction by serial number.
    2 Assemble the books and VOID all four parts of all 50 receipts. (Voided Form 809 receipts do not require high security protection within the restricted area of the campus.)
    3 List Form 809 books on a spreadsheet. If any serial numbers of Form 809 are missing, report it to your manager, the Treasury Office of the Inspector General for Tax Administration Office of Investigations (TIGTA) at 800–366–4484.
    4 An official without responsibility for Form 809 books must verify the serial numbers, and sign Form 11671, Certificate of Records Disposal. This official may be the same official that verifies the unissued Form 809 inventory quarterly.
    5 Contact the local campus Records Officer and arrange for destruction.
    6 Complete Form 11671 Certificate of Records Disposal. Include the serial numbers of the Forms 809 in Box 8. (If the space is insufficient, refer to an attachment of serial numbers in Box 8, and attach the list of Form 809 book serial numbers from step 2. Instructions for completion are in IRM 1.15.3 Disposing of Records.
    7 Provide a scanned copy of each completed and signed Form 11671 to the Headquarters analyst for the Field Office Payment Processing program.
    8 Close each Form 809 book serial number in the 809 Database or 809 Database System with an annotation of Destroyed mm/dd/yyyy.

3.8.47.6.17  (03-21-2013)
Annual Reconciliation of Official Receipts

  1. 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, or embezzlement and abuse, and is known as the annual reconciliation of official receipts.

  2. 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 or 809 Database System and E-mail to each territory and department manager, or designee, by the last business day of August (August 30 in 2013).
    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 or 809 Database System to reflect the correct organizational information for reports that will be issued on the 1st business day of October ( October 1, 2013; October 1, 2014; October 1, 2015; October 3, 2016).

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

  4. 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 the first business day in October. Remittance processors will provide the annual list with cover memorandum or E-mail from the Field Director, Submission Processing or designee as soon as possible, within 10 business days of the annual reconciliation date (October 15, 2013).
    Remittance processors must also initiate reconciliation of any other functional area to which 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.

  5. Creating the Annual List for the Reconciliation for SB/SE Collection
    Using the 809 Database or 809 Database System template, you may generate the report and provide in pdf format. Verify the database listings are correct and match the Form 809 receipts actually in the Form 809 Part-3 Memo copy files. 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.

    Note:

    If there are Form 809 receipts missing sequentially, then state the serial number(s) that were not included in the remarks section. For example, if John Doe was issued receipt book 123456-01 through 50, and had submitted receipts 1-20, then 25-40, note that receipts 21-24 are still missing.

  6. 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 Form 809 Reconciliation Coordinator for SB/SE. The territory manager may respond with a digital signature on the pdf file.
    Director, Collection Policy issues requirements for the reconciliation annually. Refer to the Director's memorandum in communication sending the listing.

  7. Creating the Annual List for the Reconciliation for Field Assistance
    Using the 809 Database or 809 Database System template, you may generate the report and provide in pdf format. Verify the 809 Database System 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 Form 809 coordinator. (Current listings of Form 809 coordinators are posted to the Field Office Payment Processing site http://win.web.irs.gov/SP/Programs_Information/Standard_Proce_Webpages/Field_Office_Pymt_Proc.htm
    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. The territory manager may respond in concurrence with a digital signature on the pdf file. Any changes or corrections may be included in the pdf file. If the changes are too numerous, attach a separate list and reference the attachment. The attachment should be submitted in narrative format via hard copy, under the digital signature of the territory manager, or via E-mail from the territory manager. The territory manager's digital 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 Form 809 Coordinator as a cc: recipient of the cover memorandum.
    The liaison works closely with field office managers to resolve discrepancies. Remittance processors will review requested changes and corrections and forward the completed package to the Headquarters Form 809 Coordinator by October 15, 2013. Headquarters Form 809-Coordinators for the designated functional area will inform accountable executives of any unresolved discrepancies.

  8. Headquarters Form 809-Coordinators for Field Office Functions are as listed on the Field Office Payment Processing site .

  9. 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:

    1. Names of every employee to whom receipt book(s) are assigned,

    2. Serial number and receipt number(s) of each receipt book assigned to employees,

    3. Form 809 receipt serial numbers from each book submitted through the close of business on the first business day in October 1, 2013 (Include a specific statement if any part 3 copies are not in the file.)

  10. Territory Managers and Group Managers in field offices should contact the designated Form 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 Form 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.

    If... Then...
    Form 809 Part-3 is missing and the employee states the Form 809 Part-3 was sent to another site. Make every effort to retrieve the original part 3. The level of internal control is strict. Missing parts of Form 809 receipts indicates inadequate control. Contact the designated liaison of the named SP site to retrieve the original part 3. If part 3 cannot be located, after all possible efforts have been made, retrieve a copy of Part-4 from the employee. Research IDRS thoroughly to determine if the payment posted to the taxpayer's account. If so, attach proof of payment posting and the copy of Part-4 in the Form 809 Part-3 file placed in numerical sequence. If the payment has not posted to the taxpayer's account, research extensively to determine if the payment was misapplied. If misapplied, refer to Accounts Management. If the payment can not be located, and the Form 809 receipt is missing, follow IRM 3.0.167, Losses and Shortages. Refer to the Office of the Inspector General for Tax Administration. Annotate in the comments section in the E-Trak 8 809 Database System. Note the discrepancy and how resolved on the annual reconciliation report to Director Submission Processing.
    809 Database records reveal a Form 809 book was issued to a different employee. This is an indicator of inadequate internal control. Retrieve the Form 809 book. Obtain authorizations for each employee and issue their own books. Note the discrepancy and actions taken on the annual reconciliation report to Director Submission Processing.
    The manager states an employee had never received the assigned book. Follow up with the destination office should have occurred within 10 days of issuance. Report the loss according to procedures for Lost or Stolen Form 809 book. Note the discrepancy and resolution on the annual reconciliation report to Director Submission Processing.
    A Form 809 book was reassigned to another employee by the field office manager. This is an indicator of inadequate internal control. Form 809 books are issued by serial number for the exclusive use of the assigned employee. Field office managers are not allowed to reassign Form 809 books. Remittance perfection technicians are required to verify the name of the employee signing the receipt. Retrieve the Form 809 book. Obtain authorizations for the employees and issue them books of their own. Note the discrepancy and actions taken on the annual reconciliation report to Director Submission Processing.
  11. 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 campus 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: Accounting and Deposit
    Form 809 Coordinator
    SE:W:CAS:SP:ATP:AD
    5000 Ellin Road, NCFB C-5-181
    Lanham, MD 20706

  12. 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.

3.8.47.6.18  (10-01-2013)
Return of Partially Used Forms 809

  1. 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 assigned duties.

  2. 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 Form 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.

  3. 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.

  4. 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.

  5. 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.

3.8.47.6.19  (10-01-2013)
Lost, Missing, or Stolen Form(s) 809 Receipt for Payment of Taxes

  1. 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. This is true regardless of the location or circumstances surrounding the loss.
    You must also 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. You must report the loss even if the field office official states they have reported or will report the loss.
    If the lost, missing, or stolen Form(s) 809 have personally identifiable information, (PII) the occurrence must also be reported to the Computer Security Incident Report (Situation Awareness Management Center (SAMC)) at 866–216–4809. If the field office official indicates they have reported the loss of PII, obtain the Cyber Incident Report number and reference the number when providing information.
    Refer to IRM 3.0.167, Losses and Shortages for complete information.

    If Form 809 is lost by or stolen from ...... Then.......
    Any employee other than Submission Processing Remittance Perfection Technician They must immediately notify their supervisor. The supervisor immediately notifies the Field Office Payment Processing Unit supervisor 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.
    Any employee other than Submission Processing Remittance Perfection Technician. The technician becomes aware of the lost or stolen book during the annual reconciliation process. They notify the next level of management. The manager will immediately notify the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations by telephone and prepare a memorandum report, sending a copy to the designated Remittance Security Coordinator for the campus. If the employee suspects their manager is involved, the employee should contact TIGTA and the Remittance Security Coordinator directly.
    A Submission Processing Remittance Perfection Technician They notify the next level of management. The manager will immediately notify the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations by telephone and prepare a memorandum report, sending a copy to the designated Remittance Security Coordinator for the campus. If the employee suspects the manager is involved, the employee should contact TIGTA and the Remittance Security Coordinator.

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

  3. 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 and Form 795A, Daily Report of Collection Activity, to the Submission Processing Center remittance processor who files it in place of the missing receipt(s).

  4. The report contains the following information:

    • Name and post of duty of employee assigned the book

    • Serial number(s) of missing receipt(s)

    • Date the receipts were lost or stolen

    • Circumstances surrounding the loss or theft

    • Statement of action taken to recover receipts

  5. 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.

    If the Lost or Stolen item is... Then the responsible employee will.....
    Part-1
    Prepare Form 3244, Payment Posting Voucher, in lieu of Part-1
    Enter the serial number of the missing Form 809 on Form 3244. Also, write in the remarks section a statement about the loss.
    Attach a copy of the memorandum report to notify of the lost or stolen receipt.
    Part-2 Fill in the lost receipt number
    prepare a new Form 809 with the statement Replacement Receipt NO.__ written across the top of all four copies
    Issue the duplicate Part-2 to the taxpayer
    Void the duplicates Parts 1 and 3 and staple them together in reverse order. Part-4 remains with the Form 809 book, marked VOID.
    Part-3 and 4 Note on the memorandum report that the payment was processed and the date it was processed.

3.8.47.6.20  (10-01-2013)
Recovery of Lost or Stolen Forms 809

  1. 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.

  2. 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.

3.8.47.6.21  (10-01-2013)
Voiding Recovered Receipts (Field Office Employee Responsibilities)

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

    If....... Then the field office employee will....
    A single receipt or receipts are separated from the book...
    Write VOID on all four parts of Form 809.
    Staple the parts in reversed order.
    Write an explanation on the reverse of Part-1.
    An entire book... Keep the book in order and staple the front cover. Attach the memorandum report to the front.

3.8.47.6.22  (10-01-2013)
Form 809 Book Re-order Procedures for Field Assistance Taxpayer Assistance Centers

  1. 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. Generally, only one Form 809 book may be assigned at any time. The request is submitted in duplicate. Use one copy of the request to send the receipt book via overnight traceable mail. Acquire the SEID and badge number. Authorization to acquire a Form 809 book is maintained in the Form 809 audit file.

  2. 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. TAC managers may request more than one book for high demand areas, or get another new book before issuing the 40th receipt with approval of the Area Office Director. Refer to IRM 3.8.47.6.23, Procedures for Remittance Perfection Technicians on TAC Reorders or Orders for Multiple Forms 809. Management authorization is required because TAC managers must then ensure internal control over Form 809 books and receipts with the same care and precision as cash handling.

3.8.47.6.23  (10-01-2013)
Procedures for Remittance Perfection Technicians on TAC Reorders or Orders for Multiple Forms 809

  1. 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.

    Note:

    File all Forms 809 Part-3 daily.


  2. 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.

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

    1. Date stamp and sign receipt of the authorized memorandum.

    2. Review Forms 809 and Form 795 and Form 795A or any other official remittance transmittal files of the requesting employee to ensure amount of receipts are accounted for as authorized by the manager.

    3. Issue a new Form 809 Receipt for Payment of Taxes book within two workdays via overnight traceable mail to the requesting employee, using Form 3210, Document Transmittal. (Contact the requestor within two workdays if unable to ship timely.)

    4. Monitor incoming receipts to ensure the employee has used remaining receipts in order before they have started the new book. If a problem arises, the TAC manager should be contacted immediately for follow-up.

    5. Establish a file folder for each serial numbered book in the Form 809 Part-3 audit file.

    6. File the signed authorization memorandum in the front of the Form 809 Part-3 audit file of the authorized employee. Retain with the closed Form 809 book.


  4. 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.

3.8.47.6.24  (10-01-2013)
Form 809 Review for Cash Depositing TACs

  1. Taxpayer Assistance Centers at some locations have cash pick ups or Smart Safes and use Over the Counter Channel Application (OTCnet) to deposit to designated Treasury Government Authorized (TGA) banks, 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 officially authorized courier using the OTCnet System within 24 hours. Form 809 controls and accounting support are serviced by the aligned campus.

  2. Campuses reviewing Forms 809 issued by Cash Depositing TACs will take the following actions:

    Step Action Needed
    1 Check to determine if you have received the serialized Form 809 Part-1 and Part-3 in numerical sequence.
    If either Part-1 or Part-3 is missing, then issue Form 5919 Teller's Error Advice to the TAC manager. The error category is Missing part of Form 809. Check the Response Required box. State which part of Form 809 is missing and is to be returned to the campus.
    2 Taxpayer's name, TIN, date, and employee badge number and signature must be shown.
    3 Check for type of payment, which should be cash. If the payment type is cash, then continue to step 4 below.
    If the payment type indicated is check or money order, then a remittance must be included for the dollar amount of the payment.
    If the money order or check is missing, then immediately inform your manager and contact the originator. Issue Form 5919 for incorrect money amount or missing payment.
    4 Check for the –20–digit Deposit Trace ID number which will be entered in the box marked Deposit Trace ID or in the cash conversion space, or both.
    The Deposit Trace ID should begin with the 2-digit number for the aligned campus. The 3rd and 4th digits must be 55.
    If the Deposit Trace ID is missing or incomplete, then issue Form 5919 Teller's Error Advice to the TAC manager in the error category for missing or incorrect cash conversion information, unless Form 2424 Account Adjustment Voucher was issued. State the reason for the error.
    If the payment could not be processed locally, and Form 2424 Account Adjustment Voucher was issued, then the TAC employee should annotate Form 2424 in the space provided for the Trace ID.
    5 File Part-3 of Form 809 in the appropriate audit file (for the employee) daily. Form 809 Part-1 is used to verify cash payments were credited to customer accounts. Verifying that the payment was credited must be done within 10 business days of receiving the Form 809 at the campus.
    6 Using Part-1 of Form 809, research Control-D End of Day (EOD) Reports (EOD 2421 Area Office Remittance Register) report to verify the cash payment was credited to the customer listed on Form 809. Cash payments must be verified within 10 business days. Once verified, initial in green.
    If any cash payment is misapplied, or if other errors with crediting the customer account are observed, then issue Form 5919 Teller's Error Advice for" Misapplied Form 809 Payment " to the TAC manager. Copy (on the cc line of the E-mail) the Designated area office remittance analyst. See IRM 3.8.47.6.24(3) for the list of area office remittance analysts.
    If any cash payment is not reflected on the end of day reports, or IDRS, then issue Form 5919 Teller's Error Advice to the TAC manager for a "Missing Payment." An immediate response is required (within on workday). File Part-1 of Form 809 in the Form 809 Part-3 audit file when verified.
    7 Report immediately any cash loss or shortage to your manager, the TIGTA Office of Investigations at 800–866–4484, SAMC and the designated campus Remittance Security Coordinator, listed on the Submission Processing site. Document the cyber incident number and date of report in the appropriate space in E-Trak 809 Database System.

  3. Field Assistance (FA) has designated area office remittance analysts to monitor issues surrounding cash processing in TACs. Alerts will be posted to SERP for any personnel changes. The current FA area office remittance analysts are on the global address directory and listed below:

    1. FA Area 1: Kathy Bousnakis

    2. FA Area 2: Nancy Copley

    3. FA Area 3: Tammy Coleman-Jones

    4. FA Area 4: Deborah Meador

    5. FA Area 5: Lourdes De Varona

  4. How to handle errors Observed on Form 809. Cash handling requires care and precision. If certain errors are observed on Form 809 receipts that have been processed, then actions may be required in post-processing by the campus or TAC. The table below lists some errors that may occur in TACs and the required actions.

    If ... Then ...
    Tax Identification Number is incorrect and the payment was credited to the wrong account. Issue Form 5919 for Misapplied Payment. File response with the correction in the Form 809 Part-3 audit file.
    Tax Identification number has transposed numbers, and the payment was credited to the right account. Issue Form 5919. Make a note in green on Form 809 Part-1 and place it in the Form 809 Part-3 audit file.
    Name control is incorrect on Form 809 and all other information is accurate. No action required.
    Deposit Trace ID is missing or incomplete, and Form 2424 Account Adjustment Voucher was not included. (20 digits are required). Issue Form 5919. File response with the correction in the Form 809 Part-3 audit file.
    Deposit Trace ID is missing or incomplete, and Form 2424 Account Adjustment Voucher was issued for Accounting to post the payment due to error.. Do not issue Form 5919. File a copy of Form 2424 Account Adjustment Voucher. in the Form 809 Part 3 audit file. Annotate File Copy on the Form 2424.
       
    Tax form incorrectly listed. Issue Form 5919. File response with the correction in the Form 809 Part-3 audit file.
    Tax period incorrectly listed. Issue Form 5919. File response with the correction in the Form 809 Part-3 audit file.
    MFT incorrectly listed. Payment was credited to the tax form listed on Form 809. No action required.
    No employee signature or incorrect signature on Form 809. Issue Form 5919. File response with the correction in the Form 809 Part-3 audit file.
    Payment is not credited to customer account on Control-D (EOD2421 Area Office Remittance Register and not showing on IDRS. Inform your manager. Immediately contact the originating TAC manager and the FA Area Office remittance analyst.
    Issue Form 5919 for Missing Payment. If the issue is not resolved with management officials, such as misapplied payment, then follow IRM 3.0.167, Losses and Shortages.
    Payment appears on another tax module—appears to be a Misapplied payment. Issue Form 5919. File response with the Form 809 Part-3 audit file.
    Incorrect Money Amount Listed on Form 809. Issue Form 5919. File response with the correction in the Form 809 Part-3 audit file. Follow IRM 3.0.167, Losses and Shortages if a cash loss is determined.
    Employee SEID missing or incorrect on Form 809. No action required.

    Note:

    Badge numbers, not SEID numbers are required on Form 809 receipts.

3.8.47.6.25  (03-21-2013)
Form 809 Review for Campus Support Payments Processed Locally

  1. Accounts Management Campus Support sites process tax payments received using Remittance Strategy - Paper Check Conversion (RSPCC). The Ogden Field Office Payment Processing unit services all Campus Support sites (Andover, Atlanta, Brookhaven, Memphis, Philadelphia) and when reviewing Forms 809 must take the following actions:

    Step Action Needed
    1 Check to determine if you have received the serialized Form 809 Parts 1 and 3 in numerical sequence. If either Part-1 or Part-3 of Form 809 is missing, then issue Form 5919 Teller's Error Advice to the manager with response required. The error category is "Missing part of Form 809" . State what part of Form 809 is missing and required to be provided to the campus. Indicate the serial number(s) of the receipt(s).
    2 Taxpayer's name, Taxpayer Identification Number, date, and employee signature and badge number must be shown.
    3 Check for type of payment, which may be cash, check or money order.
    If cash, and less than $5000, then cash conversion is within 5 workdays, and annotated on Part 3 of Form 809.
    If cash, and $5000 or more, then cash conversion is within one work day, and annotated on Part 3 of Form 809.
    Trace ID number will not be present on Form 809 when received by the remittance perfection technician. Remittance perfection technicians will verify the payment was processed and annotate Trace ID number. See Step 5.
    4 File Part-3 of Form 809 in the appropriate audit file (for the employee) daily. Part-1 of Form 809 will be used to verify the payment(s) were credited to customer accounts.
    5 Using Part-1 of Form 809 research IDRS to verify the payment was credited to the customer account as recorded on the Form 809. Payments must be verified within 10 business days. Once verified, initial in green and annotate the Trace ID number on Part 1 of Form 809 in green.
    If any payment is credited differently than recorded on the Form 809, count then issue Form 5919 Teller's Error Advice for the employee SEID.
    The error category is Misapplied Payment.
    The error type is Misapplied Payment.
    State where the payment was applied in the teller comments section.
    Attach supporting documentation to the error notice.
    If any payment is not showing on IDRS at all after 10 days of the IRS received date, then issue Form 5919 Teller's Error Advice for the Form 809 book. Enter the book serial number and the individual receipt number.
    The error category is Missing Payment.
    The error type is Missing Payment.
    . "Missing Payment" errors require response within one workday. The Campus Support manager will respond by providing a copy of the batch listing from the RS-PCC System to reflect that the payment has been processed.
    File Part-1 of Form 809 in the Form 809 Part-3 audit file when verified and include the batch listing copy provided by the Campus Support manager.
    6 If there is a missing payment, and it is not resolved administratively, then you must report to your manager. The occurrence must also be reported to the TIGTA Office of Investigations at 800–366–4484, and the Situation Awareness Management Center (SAMC) at 866–216–4809, and the campus Remittance Security Coordinator. Remittance security coordinators are listed on the Submission Processing site.
    Record the CSIRC incident number in the E-trak 809 Database System, if applicable, with the Form 5919 Teller Error Advice.

3.8.47.7  (03-21-2013)
Form 5919, Teller's Error Advice

  1. Remittance processors review many documents received from field offices to timely and accurately ensure monies received are correct.
    If certain types of errors, known as critical errors are found on these receipted documents, issuance of Form 5919, Teller's Error Advice, is required to notify the manager of the originating employee. When inputting an error from an area office for the first time, the Campus Administrator for the E-Trak 809 Database System must be contacted to add the office.

  2. Include supporting documentation with Forms 5919 for critical errors to field office group managers. If using the Access 809 Database then send the supporting documentation via secure email. If using the E-Trak 809 Database System, then include supporting documentation in the system before saving the Form 5919.

  3. Teller Comments.Explain the specific error in the comments section of Form 5919 issued to group managers. If a hard copy is requested, then state the specific item requested. For example, if a Form 809 receipt page is missing, then state, Form 809 Receipt Page for serial number nnnnnnn is requested by mm/dd/yyyy. Please send to the (name of the specific Submission Processing Center) and list the specific address. There must be enough information for the group manager to respond.

3.8.47.7.1  (10-01-2013)
Critical Errors

  1. Critical Errors are errors associated with waste, fraud, abuse and embezzlement and require notification to the field office manager.
    If a hard copy or check is needed from the manager, then the missing item must be provided to the campus when the manager responds to Form 5919 Teller's Error Advice. For example, if Form 809 Part-3 is missing, then the required response is for the manager to provide Form 809 Part-3.When issuing the Form 5919, check the response required box in the 809 Database, and state Please return Form 809 Part-3 with serial number_____ to the____Submission Processing Center and provide the address.
    Critical error items are listed below:

    1. Alterations (of any kind), or erasures in critical fields of Form 809.
      (Critical fields of Form 809 are all money amounts, assessment dates, date of issue, employee signature, taxpayer name and TIN.)

      Note:

      Alterations to Form 809 critical fields by correction tape or fluid are not allowable.

    2. Faint carbons or illegible Form 809 receipts.

    3. Sharing Form 809 books between employees or if a manager reassigns a Form 809 book to another employee

    4. All errors with money amounts, for example:
      Out of balance; overage or shortage
      Failure to turn in money at all
      Insufficient amount of money remitted
      Money amount collected disagrees with amount of money on the posting document or official receipt.

    5. Errors with date Form 809 was issued.

    6. Taxpayer's name incorrect.

    7. Late remittance.

    8. Form 809 issued out of sequence. (Receipts issued out of date order, or if received out of sequence).

    9. Late cash conversion. Cash conversion or deposit must be within one workday for field offices. Cash conversion must be within 5 workdays at campuses if less than $5000, or within one workday if $5000 or more.

    10. Missing cash conversion information or missing Trace ID in Part-3 of Form 809 for cash depositors.

    11. Multiple periods for posting or multiple user fees on Form 809 receipts.

    12. Wrong Parts of Form 809 or Missing Parts of Form 809 Receipts.

    13. Part-3 Memo copy (official audit copy) not enclosed with remittance.

    14. Part-1 of Form 809 not enclosed with remittance (for depositors in Field Assistance and Property and Liquidation Specialists).

    15. Missing Remittances or Accepting Non-Negotiable Remittances.

    16. Manufacturer defects on Form 809 that can only be recognized when the form is torn apart.

    17. Misapplied Form 809 Payment

    • Note:

      Incorrect money amounts, regardless of what documents are being processed, such as failure to turn in money, shortages, or overages are critical errors. There is no tolerance for money discrepancies.

      Note:

      Timely cash conversion for cash received in the mail at campuses, is within 24 hours of discovery. If cash will be locally deposited, turn it in daily for recording and securing in the safe.

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

3.8.47.7.2  (03-21-2013)
Preparation of Form 5919 Teller's Error Advice

  1. Steps to prepare Form 5919 Teller's Error Advice:

    Item Action Needed
    1 Determine the name of the originating employee supervisor.
    2 Enter name and group, of the supervisor of the originating employee.
    3 Enter name of the originating employee.
    4 If you will return a form, check the appropriate block indicating the type of form.
    5 If error involves Form 809, enter receipt serial number.
    6 Check the appropriate error block.
    7 Enter an explanation of the error. Indicate corrections made.
    8 If the error involves a late remittance, then check the appropriate block to indicate days late.

    Note:

    If the late remittance was remitted by a revenue officer in Collection, and the revenue officer annotated IRM 5.1.2.4(3) on the transmittal, then annotate IRM 5.1.2.4(3) in the comments section of Form 5919.

    7 Enter the follow-up date, if applicable.
    8 For critical errors only, attach supporting documentation using the E-trak 809 Database System.
    Add supporting documentation..
    9 The system will generate an email to inform the manager that Form 5919 has been entered. The group manager will respond. Close the Form 5919 with the response. For example, if the 5919 was issued for a missing hard copy, then note that the document was received.

3.8.47.7.3  (10-01-2013)
Form 5919 Teller's Error Advice and Losses and Shortages

  1. Remittance perfection technicians will record the Cyber Incident number and the date losses and shortages are reported when losses are observed during the Form 5919 process. Input this information in the comments section of Form 5919 Teller's Error Advice. Provide a copy of Form 5919 to the campus remittance security coordinator.
    For example, if a check is missing from a package, then you will immediately inform your manager. Your manager will contact the field office manager to look for the check. You will also issue Form 5919 for a missing remittance (response required). The required response is that the check is located and sent for processing. State that the check must be sent within a working day in the remarks section. If the check is not located by the office, then a reportable loss has been observed during the Form 5919 process. Report the loss to Situation Awareness Management Center (SAMC), TIGTA at 800–366–4484, and inform the campus Remittance Security Coordinator. Record the Cyber Incident Report number in the comments space of Form 5919.

  2. Generally, the field office manager is allowed 15 days from the date of issuance to respond. If there is a check missing, then shorten the required response time to a working day, then follow up to ensure the missing remittance is on the way.

3.8.47.7.4  (10-01-2013)
Preparing Response Required Form 5919 Teller's Error Advice

  1. 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:

    Step Action Needed
    1 Prepare Form 3244, Payment Posting Voucher. Annotate Form 3244 prepared to replace Form 809 Receipt serial number and state the specific number.. Use the original as a posting document.
    2 Return a copy of Form 3244 with the acknowledgement copy of Form 795 or any other official remittance transmittal, Part-1 and Part-3 of the erroneous Form 809, and the Response Required, Form 5919.
    3 The response should come attached with a replacement Form 809. Process the incorrect Form 809 as a void and return it with Part-2 of Form 5919 to the preparer.
    4 File Parts 1 and 3 of the replacement Form 809 with the filed Form 3244.
    5 When a hard copy response is required from a manager, then place a copy of Form 5919 in a centralized control file to ensure the hard copy is timely received.

  2. It is important to keep proper trails for audits.

  3. If any required part of Form 809 is missing, then you must immediately issue Form 5919 to retrieve from the manager. If the manager's response is that the Form 809 Part-3 cannot be retrieved, then request a copy of Form 809 Part-4 and verify the payment posted. Include the manager's statement and proof of payment posting in the Form 809 Part-3 audit file. If the payment did not post, follow IRM 3.0.167, Losses and Shortages. Report to TIGTA Office of Investigations and the local Remittance Security Coordinator and Situation Awareness Management Center (SAMC) at 866–216–4809 for loss of PII.

  4. Centralized control file. Maintain a centralized control file for hard copy responses to Form 5919s. The files must be kept in chronological date order by field office, and distinguished by operating division. Files may be in ascending or descending order as locally directed. The purpose is to ensure hard copy responses outstanding receive timely follow up. Filing in date order allows the unit to determine “at a glance” if the file is current. When an employee is out of the office, the backup employee or supervisor can follow up easily. Hard copies are defined as items, such as documents (or even remittances) that have been requested from a field office manager. For example, if Form 809 Part 3 is missing from a package, then an error notice is issued to the field office manager to retrieve it. The manager’s required response is the part 3. A copy of the F5919 is filed in the control file waiting for the response.

3.8.47.7.4.1  (10-01-2013)
Documents Listed on a Transmittal But Not Received or Received But Not Listed

  1. The table below lists steps to follow when non-remittance documents are listed on a transmittal, but not received.

    Step Action Needed
    1 Verify receipt of all items listed on the transmittal, including remittances and posting documents. Place a distinctive checkmark next to the listed transmitted item.

    Note:

    Do not place a distinctive check mark next to an item unless it was transmitted. If an item was received but not listed, refer to step 3 below.

    Initial both the original and duplicate.
    2 If a document is listed on a transmittal but not received, annotate on the Form 795 that the specific item was listed but not received adjacent to the item. Annotate listed but not received..

    Note:

    Be careful to mark the correct item without distortion to other information listed.

    3 If a document is not listed, but is received, annotate on the Form 795 that the specific item received"__________ received" . Initial both the original and the duplicate.

3.8.47.7.4.2  (10-01-2013)
Remittances or Forms 809 Received but not listed on Transmittal

  1. The table below lists steps to follow when remittances or official receipts are received, but not listed on a transmittal.

    Step Action Needed
    1 Verify receipt of all remittances and Forms 809 listed on the transmittal by placing a distinctive check mark next to each listed transmitted remittance or Form 809 received. If a remittance or Form 809 receipt is not listed on a transmittal but was received, then annotate on the transmittal "Remittance $_______received but not listed on transmittal or Form 809 book #123456 01–23 received but not listed."
    2 Issue Form 5919 to the originating employee's manager for a Response Required using the 809 Database or 809 Database System. Annotate the remittance received but not listed. This is an overage. The error category is INCORRECT MONEY AMOUNT.

3.8.47.7.5  (10-01-2013)
When to Destroy Form 5919 Teller's Error Advice

  1. Form 5919 issued for Form 809 has the same record retention as the Form 809 audit file.

  2. Form 5919 for any other critical error may be destroyed after three years from the date of issuance. Contact the local Records Officer for additional guidance.

3.8.47.7.6  (10-01-2013)
Processing Non-Critical Errors

  1. Non-critical errors include errors on:

    • Transaction Code (TC)

    • Employee number of originating employee

    • MFT code

    • Designated Posting Code (DPC)

    • Any other error, except those that are specifically deemed as critical

  2. 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.

3.8.47.7.6.1  (10-01-2013)
Designated Payment Codes (DPCs)

  1. Designated payment codes (DPCs) will be listed on the posting document by the field office employee. If designated payment codes are missing, the Remittance Processing System (RPS) defaults to 00, indicating no DPC code was provided.
    Locall management establishes procedures for controlling source documents. In some campuses, Field Office Payment Processing employees review source documents and then route to another area for input. Local management directives may require annotation of 00 to indicate no DPC code was present when received from the field office. Do not issue Form 5919 for payment vouchers with missing DPC codes.

  2. Each campus must establish procedures for maintaining internal control of source documents and remittances throughout payment processing, as stated in IRM 3.8.44.1. Source documents must remain in searchable order until the correction and balancing processes are complete.

3.8.47.7.7  (10-01-2013)
Trends and Patterns Report (Monthly Report to Managers and Analysts)

  1. 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 Form 5919 issued during the month. Generate the report from the 809 Database or 809 Database System.

  2. Managers may include comments with the Trends and Patterns Report on other error trends 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.

  3. 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.

  4. 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 E-mail 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 E-mail transmitting the report. When sending reports via E-mail, annotate in the subject line of the E-mail the name of the issuing SPC, area, territory, and period covered. For example, Fresno Error Trend Report for FA 1, Territory 5, February 20XX. Standardizing the subject line adds clarity when reports are forwarded.

  5. Cincinnati and Ogden Submission Processing Centers will provide the Trends and Patterns Report for Collection Field function to the Headquarters Collection Policy analyst in Excel format.

3.8.47.8  (10-01-2013)
Procedures for Handling TIGTA Contacts

  1. Remittance processors with responsibility for Form 809 Receipt for Payment of Taxes controls and remittances may be contacted by inspectors of the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations in support of an investigation or by TIGTA special agents conducting an audit.

  2. If contacted by a TIGTA official, the following actions are required:

    1. Verify the identity of the inspector by looking at their badge, or ask to see official identification. Do not release information without appropriate authorization.

    2. Contact the campus Remittance Security Coordinator to ensure the coordinator is involved. Remittance Security Coordinators will obtain an audit written request and/or entrance letter to ensure appropriate clearance.

    3. Inform your manager.

3.8.47.8.1  (10-01-2013)
TIGTA Document Reviews and Requests

  1. You may be contacted by authorized TIGTA Office of Investigations officials requesting to review documents while visiting your campus. All TIGTA requests must be cleared before you respond. You must verify that initial clearance has been coordinated through the Campus Remittance Security Coordinator (RSC). Immediately inform your manager. As directed by your manager, you may provide the requested document for review or escort the official to the file(s) as requested.

  2. If a TIGTA official has been approved to have the documents, and is present and requests to remove documents from Receipt and Control, then take the following actions:

    1. Assemble the documents with the least amount of handling.

    2. Make 2 photocopies of all documents requested.

    3. Retain a complete copy of the package in a permanent file in Receipt and Control.

    4. File the other copy of the d ocument in the location where the original document would normally be filed. For example, if a Form 809 Part-3 copy is requested, place a photocopy of the receipt in the Form 809 Part-3 audit file for the employee. Annotate (ORIGINAL COPY PROVIDED TO TIGTA OFFICER__ on (date) and locator information).

    5. Complete Form 3210 Document Transmittal, listing all identifying information for documents provided, including taxpayer id number, serial number of receipt, date of issuance, name of employee on document. The information must be printed boldly, if handwritten, to ensure all copies are legible. Include the TIGTA official's name, address, and telephone number.

    6. TIGTA official must sign the transmittal acknowledging receipt of the documents.

    7. Immediately inform your manager.

    .

  3. If a TIGTA official contacts you directly by email, telephone, or voice mail, and is requesting to have documents provided by mail or email, then take the following actions:

    1. Refer the TIGTA official to the Campus Remittance Security Coordinator (RSC). The RSC will

    2. Assemble the documents with the least amount of handling.

    3. Make 2 photocopies of all documents requested.

    4. Retain a complete copy of the package in a permanent file in Receipt and Control.

    5. File the other copy of the document in the location where the original document would normally be filed. For example, if a Form 809 Part-3 copy is requested, place a photocopy of the receipt in the Form 809 Part-3 audit file for the employee. Annotate (ORIGINAL COPY PROVIDED TO TIGTA OFFICER__ on (date) and locator information).

    6. Complete Form 3210 Document Transmittal, listing all identifying information for documents provided, including taxpayer id number, serial number of receipt, date of issuance, name of employee on document. The information must be printed boldly, if handwritten, to ensure all copies are legible. Include the TIGTA official's name, address, and telephone number.

    7. TIGTA official must sign the transmittal acknowledging receipt of the documents.

    8. Immediately inform your manager.

    You may be contacted by a TIGTA official requesting documents by mail or scans by email. You must first verify that initial clearance has been coordinated through the Campus Remittance Security Coordinator and that it is okay to send the document(s) to the address specified. Immediately inform your manager. Verify the identity of the TIGTA official.

3.8.47.9  (10-01-2013)
Losses and Shortages (including Overages)

  1. IRM 3.0.167, Losses and Shortages, contains requirements for obtaining restitution for losses or shortage of collections. The loss or shortage must be coordinated with the Remittance Security Coordinator in order to satisfy the injured taxpayer and ensure proper accounting in the event relief must be requested. Losses and shortages include tax collection, seized property, loss of official receipts, and disbursement losses (uncollected erroneous refunds) incurred by campuses and field offices.

  2. Field Directors, Submission Processing are the accountable officers for losses occurring within their accounting jurisdictions until restitution or relief is granted the taxpayer. They may hold, through area directors, officers or employees accountable for losses caused by negligence or misappropriation. (Chief Counsel Opinion, CC:F and M: GLS-277-99, GLS-106896-99, dated April 21, 1999, Accountable Officers)

  3. These procedures provide guidelines to Submission Processing Centers, and field offices for reporting field office losses and shortages and overages. Remittance perfection technicians may be contacted for assistance with field office loss cases..

  4. Overages occur when more money is remitted than posting documents.

3.8.47.9.1  (10-01-2013)
Reporting Requirements for Losses or Shortages and Overages

  1. 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).

  2. 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.

  3. 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:

  4. The memorandum must include:

    1. the amount of the loss,

    2. type of tax,

    3. identification of the injured taxpayer, if known,

    4. where the loss appears to have occurred and circumstances surrounding the loss.

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

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

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

    1. office location,

    2. functional area,

    3. date of occurrence or date discovered,

    4. employee name and position title,

    5. amount, kind of tax or fund involved,

    6. circumstances and appropriate documents.

  8. 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.

  9. 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.

3.8.47.10  (10-01-2013)
Summary of Field Office Payment Processing Reporting Requirements

  1. Strict control of official receipts requires meticulous record keeping and filing.

  2. Reporting requirements for the Field Office Payment Processing Program for Submission Processing Centers are as follows:

    1. Monthly Trends and Patterns Reports are due by the 5th day of the month following the end of the month to the appropriate Territory Manager or Department Manager for campuses.

    2. Quarterly Trends and Patterns Reports (critical errors only) are due to the designated Headquarters analyst by the 5th day of the month following the end of the quarter to the Headquarters analyst for the Field Office Payment Processing Program. Cincinnati and Ogden will also cc the Headquarters analyst for Collection Policy.

    3. Quarterly Form 809 Inventory Verification must be completed within 10 business days after the end of the quarter. April 15, July 15, October 15, January 15 or next business day.
      At least quarterly, Form 809 inventory must be verified by serial number by a manager without responsibility for Forms 809. The report is manually prepared and signed by the manager and witness. Managers with responsibility for Field Office Payment Processing will assign the inspector role in the 809 Database System. The system will provide a count of un-issued full books and number of receipts by serial number. The verification of inventory will be witnessed and the inspector will document the inventory in the 809 Database System.

    4. Pre-verification of organizational information reports are due by last business day of August. Physical verification of Form 809 audit files matched to 809 Database System records are required.

    5. Annual (Official List) for Form 809 Reconciliation is due to W and I Taxpayer Assistance Centers, SB/SE Collection territory managers of aligned field offices by function (if any), and must be sent via E-mail within 10 working days of October 1st.

      Note:

      At the time of this writing, only Field Assistance, SB/SE Collection Field function, and campus employees had been issued Forms 809.

    6. At least annually, first line managers will conduct and document reviews of all work performed by their employees in Field Office Payment Processing to ensure adherence IRM 3.8.47 guidelines.

    7. At least annually by October 31st, a program review of Field Office Payment Processing must be conducted, by an official designated by the Field Director, Submission Processing for each center. Headquarters has developed a tool to assist with these reviews. The "Program Review Guide for Field Office Payment Processing" is located on the Submission Processing home page. Look under "Standard Procedures and Aids." Click on "Field Office Payment Processing."

    8. Generate the Missing Response Report at least once weekly. Provide the report to the manager of Field Office Payment Processing, Planning and Analysis analyst for Receipt and Control and other management officials as determined by local management.

    9. Document inspection of new Form 809 inventory by name of employee and serial number in the 809 Database System when implemented.

    10. Provide a report of Form 809 book on-hand inventory to the Media and Publications Management Analyst Carolyn.Blanton@irs.gov as requested by the 5th day following the end of the month:
      Column A Number of unissued Form 809 books in inventory (Balance On Hand)
      Column B Number of Form 809 books issued to employees (Monthly Customer Issues)
      Column C Number of Form 809 books transferred to another Submission Processing Center (SPC).
      Column D Number of Form 809 books received from a vendor or another SPC.

3.8.47.10.1  (10-01-2013)
Quarterly Trends and Patterns Report

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

    Note:

    If there are urgent issues, please contact the Headquarters analyst immediately. It is not necessary to wait until the end of the quarter for pressing issues. The report should include a narrative of major issues relative to Form 809 receipts.


    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 E-mail.
    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.

3.8.47.10.2  (10-01-2013)
Quarterly Form 809 Physical Inventory Verification by Serial Number

  1. At least once each quarter, Form 809 on hand inventory must be verified by serial number by a manager without responsibility for Form 809 controls. The management official will ensure the number of books in inventory is accurate.

3.8.47.10.3  (10-01-2013)
Teller's Error Advice Missing Response Report

  1. 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.

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

3.8.47.10.4  (10-01-2013)
Annual List for Reconciliation of Official Receipts

  1. The Annual List, or Form 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.

3.8.47.11  (10-01-2013)
Special Types of Payments

  1. This section provides instructions for special types of payments that may be received from field offices and require unique procedures.

3.8.47.11.1  (10-01-2013)
Income from Acquired Property

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

    1. Name of person from whom the income was received,

    2. Nature of income, such as rental, dividends, etc.,

    3. Brief description of property, such as "Real property-building located at (address)," "Personal property-ABC Stock," etc.

    4. Period covered by the payment, if applicable,

    5. Name of taxpayer from whom the property was seized and sold,

    6. Amount of remittance, and

    7. A statement that the remittance should be deposited as a courtesy deposit.

3.8.47.11.2  (10-01-2013)
Proceeds from the Sale of Seized Property

  1. 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.

3.8.47.11.3  (10-01-2013)
Bankruptcy Trustee and Other Insolvency Payments

  1. 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:

    Internal Revenue Service
    CIO Drop Point N-781
    11601 N. Roosevelt Blvd
    Philadelphia, PA 19154–2100

    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 completed Form 3210 Document 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(9)). Follow procedures IRM 3.8.47.4.3 Securing Remittances for Transit.

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

3.8.47.11.4  (10-01-2013)
Post-Dated Checks

  1. Definition. This manual defines post-dated checks as remittances accepted in face to face operations with an agreement to present the check for processing at a future date.

  2. Policy. IRS does not accept post-dated checks. Checks are credited to taxpayer accounts as of the official IRS received date. Field office employees must ensure the integrity of the IRS received date on payment posting vouchers. Process or send for processing on the day of receipt or by the next business day.

  3. Accepted in Error. If a post-dated check is collected in error, then issue Form 5919 Teller's Error Advice for critical error (non-negotiable remittance) and return the post-dated check to the collecting official for action.

3.8.47.11.5  (10-01-2013)
Minor Coins

  1. Minor coins are pennies and nickels. Field offices are not required to accept pennies and nickels for payments of more than twenty five cents.

  2. Reference. The minor coins of the United States are legal tender for any amount not exceeding 25 cents in any one payment. Act Feb. 12, 1873, Rev. Stat. § 3587, Comp. Stat. § 6574, 6 Fed. Stat. Anno. 2d ed. p. 298.

3.8.47.11.6  (10-01-2013)
Exceptions to Payment Processing

  1. 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.

    1. Date stamp the document.

    2. Forward the payment and document within 24 hours of discovery to the address listed on the form.

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

    1. Form 5434-A, Application for Renewal of Enrollment, for actuaries. Mail these forms and remittances within 24 hours of discovery to the address instructed on the form.

    2. FMS-133, Direct Deposit Reclamation, should be mailed to:
      U.S. Department of the Treasury
      Financial Management Service
      Philadelphia Financial Center
      P.O. Box 51321
      Philadelphia PA 19115–6321

  3. Form 8802, Application for U.S. Certification. IRS will charge a user fee for Form 8802. Taxpayers are instructed to mail Form 8802 and their payment to the following lockbox address for processing to 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:

    Citibank
    Attn: IRS Lockbox Operations
    1617 Brett Road
    New Castle, DE 19720–2425

  4. Bankruptcy trustee payments are processed by Centralized Insolvency Operations. Refer to IRM 3.8.47.11.3 Bankruptcy Trustee Payments.

  5. Refer to IRM 3.8.47.4.3 Securing Remittances for Transit for security procedures.

3.8.47.12  (10-01-2013)
Form 2290 Special Processing Instructions for Cincinnati

  1. Form 2290 must have the money amount edited on the balance due line if the check amount is less than full paid. Full paid and/or more than amount on balance due line will not be edited. The Form 2290 will be sorted no remit and with remit by Batching.

  2. Editing the money amount will alert Code and Edit not to send Schedule 1's to taxpayers for Form 2290 that are not full paid.

3.8.47.13  (10-01-2013)
Receipts for Cash Received in the Mail at Campuses

  1. When is Form 809 Receipt for Payment of Taxes issued. Occasionally, cash tax payments are received in the mail. Refer to IRM 3.8.46 Discovered Remittances. Submission Processing Centers will issue a Form 809 Receipt for Payment of Taxes book to at least two employees without responsibility for any Form 809 duties or reconciliation. Form 809 book users must have RSTRK with Definer R activated on their IDRS profile and must not be supervised by the manager with responsibility for Field Office Payment Processing.

    Note:

    Form 809 is required for all cash payment of taxes and user fees.


  2. Prepare Form 809 for Cash Tax Payments Received in the Mail. The assigned employee will prepare Form 809 for each cash tax payment received within one workday of extraction per IRM Exhibit 5.1.2-1 Form 809 Instructions. Annotate the Form 809 serial number adjacent to the discovered cash entry on Form 4287 and record the serial number(s) of bill(s) in denominations of $20 or greater on Part-3 of Form 809 in the cash conversion space.
    Mail Form 809 Part-2 to the taxpayer along with Notice 428, We Received Your Cash Payment in the Mail. Campuses co-located with a credit union or depository will convert the cash to a money order or cashier's check and process the payment to the correct tax account.

  3. Additional Instruction for SPCs Without Co-Located Credit Union(s) or Depositories. Cincinnati and Fresno SPCs will deposit cash less than $5000 weekly on Thursdays. Refer to IRM 3.8.45.

3.8.47.14  (10-01-2013)
Misdirected Remittance Type Items

  1. Occasionally, field offices receive remittance type items that should be routed to the Beckley Finance Center (BFC).

    If you receive... Then send it to the Beckley Finance Center
    P.O. Box 9002,
    110 N. Heber Street
    Beckley, WV 25802-9002
    Form 6863, Invoice and Authorization for Payment of Administrative Summons Expenses Send to BFC.
    Form 2785, Requisition/Obligation Estimate Adjustment Notice, Send to BFC.
    Blanket Purchase Agreements (BPAs) Send to BFC.
    SF 1081, Voucher and Schedule of Withdrawals and Credits, Send to BFC.
    SF 1034, Public Voucher for Purchases and Services Other Than Personal, Send to BFC.
    SF 1221, Statement of Transactions Send to BFC.
    Form 13135, Internal Revenue Service Bill of Lading Send to BFC.
    Form 12741, Internal Revenue Service Bill of Lading, Send to BFC.
    Form 8546 (Claim for Reimbursement of Bank Charges Incurred Due to Erroneous Service Levy or Misplaced Payment Check) Send to BFC.
    Form (TDF) 32-13.1 (Employee Claim for Loss or Damage to Personal Property and/or TDF 32-13.2 (Schedule of Property) Send to BFC.
    SF 1034, Public Voucher for Purchases and Services Other Than Personal. Send to BFC.
    Form 6888, U.S. Government Purchase - Invoices - Voucher, Send to BFC.
    SF 1145, Voucher For Payment Under Federal Tort Claims Act, Send to BFC.
    SF 1157, Claims For Witness Attendance Fees, Travel, and Miscellaneous Expenses, Send to BFC.
    SF 1012, Travel Voucher Send to BFC.
    Form 8741, Relocation Voucher Send to BFC.
    SF182, Request, Authorization, Agreement and Certification of Training Send to BFC.
    Form 4253, Authorization for Moving Expenses (TIGTA Employees Only)
    Form 4253A
    Form 4253B
    Send to BFC.
    SF 1038 Advance of Funds Application and Account Send to BFC.

  2. Beckley Finance Center will route any misdirected tax payments received to the Kansas City Submission Processing Center (KCSPC) Accounting for research and processing, using Intra-Governmental Payment and Collection (IPAC).
    Refer to IRM 3.17.63 for IPAC procedures. The agency location code (ALC) for KCSPC is 20090900. The Treasury Account Symbol (TAS) is: 20F3885.11. The BETC is COLLBCA. When received at KCSPC, tax payments must be re-classified to the 2120 account. Fax supporting documentation to the RRACS Unit, Attention: Sheryl Dayton, at 816-292-6209 or 816-292-6210. The telephone number for the RRACS Unit is 816-325-3780.

3.8.47.15  (03-21-2013)
Offshore Voluntary Disclosure Program (OVDP)

  1. Taxpayers that are notified by Criminal Investigation (CI) that a disclosure is preliminarily accepted submit the full voluntary disclosure to the Austin Submission Processing Center. Taxpayers and the CI Lead Development Center (for discovered remittances IRM 3.8.46.6) are directed to send the voluntary disclosure submission in two separate parts:
    A check payable to the Department of Treasury in the total amount of tax, interest, and penalties along with information identifying the taxpayer name, taxpayer identification number, and years to which the payment applies to:

    Internal Revenue Service
    3651 S. I H 35 Stop 1919 AUSC
    Austin, TX 78741
    ATTN: Offshore Voluntary Disclosure Program
    All other required items (except tax payments) must be sent to:

    Internal Revenue Service
    3651 S. I H 35 Stop 4301 AUSC
    Austin, TX 78741
    ATTN: Offshore Voluntary Disclosure Program.

  2. IRS employees, except the Criminal Investigation (CI) Lead Development Center, must send their collected tax payments, including OVDP payments, as aligned and directed by their IRM guidelines for routing collected tax payments.

  3. Form 14350 OVDP Payment Posting Voucher is used by Austin Manual Deposit and CI Lead Development Center to record OVDP advance payments, as follows:

    1. Complete one Form 14350 for each taxpayer.

    2. Check the appropriate box to indicate if single payment, split payment or multiple payment and indicate the number of checks received and the total dollar amount received.

    3. Use Transaction Code (TC) 640 Advanced Payment of Deficiency and secondary TC 570 and Designated Payment Code (DPC) 24.

    4. Exceptions. Remittances greater than $99,999,999.99 and foreign checks drawn on foreign banks are exceptions. Complete one Form 3244 Payment Posting Voucher per tax module for manual processing of voluntary payments. Use TC 640, secondary TC 570 and DPC 24. Austin will process manual OVDP payments using blocking series 800-849.

  4. The Manual Deposit function at Austin will process OVDP payments according to IRM 3.8.45. IRM 3.8.45 Manual Deposit Process and refer to IRM 3.17.278for RS-PCC processing guidelines.

3.8.47.16  (03-21-2013)
Frivolous Checks

  1. Checks that state "NOT FOR DEPOSIT" , "EFT ONLY" , "FOR DISCHARGE OF DEBT" and/or "WITHOUT RECOURSE" on the back have been identified as frivolous, or bad checks identified as part of a refund scheme. If you receive one of these checks, do not process. Checks marked "NOT FOR DEPOSIT" or "DO NOT DEPOSIT" are not negotiable. Personal checks drawn on the Federal Reserve Bank are frivolous. The Federal Reserve Bank does not provide personal checking accounts. Forward these non-negotiable instruments to the Frivolous Filer Unit. The address is
    Internal Revenue Service
    1973 Rulon White Blvd. MS 4450
    Ogden UT 84404

  2. See also IRM 3.8.45 Questionable Payments.

3.8.47.17  (10-01-2013)
Definition of Terms (Used in Field Office Payment Processing)

  1. Definition of terms used in Field Office Payment Processing:

    Term Definition
    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 campuses. TACs depositing cash locally use the servicing campus ALC.
    Alignment Field offices have designated Submission Processing Centers for sending their collected tax payments. This relationship is known as the alignment.
    Annotate To explain or call attention to critical information by marking, coding, or editing.
    Command Code (CC) A five-character abbreviation for a particular inquiry or action requested through IDRS. Each command code is used for a specific purpose.
    Date Stamp The received date is stamped on tax returns and documents indicating the date received at IRS Campuses, Field Offices or an authorized agent of the IRS.
    Deposit Date The calendar date that coincides with the Julian Date assigned in Document Locator Numbers (DLNs).
    Deposit Release (Pick-Up) The established time each day balanced deposits are released to the courier.
    Deposit Ticket (DT) The Deposit Ticket, is generated during the final deposit operation using Over the Counter Channel Application (OTCnet).
    Designated Payment Codes (DPC) Two digit code used with payments secured by Collections (Automated Collection System (ACS) and revenue officers) to identify source of payment (levy, seizure, installment, etc.).
    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 215A, Deposit Ticket.
    Fiscal Year Twelve consecutive months ending on the last day of any month other than December.
    Franked Check Franking is the act of placing a message across the face of a check to print "ELECTRONICALLY PRESENTED" to indicate that the paper check is now voided and should not be deposited in physical form.
    Green Rocker The editing required to annotate the remittance amount for Manual Deposit. Green rockers represent the amount of money received for that return.
    Gross Errors Gross errors are errors that reflect disregard for remittance policy.
    Installment Agreement An arrangement set up between taxpayers and IRS, whereby taxpayers make partial payments until their balance of debt is paid in full.
    Internal Controls Practices and procedures in place to ensure efficiency and provide reasonable assurance against waste, fraud, embezzlement or abuse.
    Julian Date A system of numbering days of the year from 001 through 365 (or 366).
    Misdirected Remittances Remittances mailed to a wrong IRS address or Department of the Treasury.
    Multiple Remittances Two or more remittances to be applied to the same source document.
    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 agreement 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.
    Perfection A function within deposit activity responsible for researching attachments on source documents and presearching IDRS, or ACS terminals to perfect documents for payment processing.
    Perfect Documents and returns with legible taxpayer name, TIN, one MFT code, one tax period and one remittance.
    Photocopy Fees Prepayments received with request 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 RRPS.
    Presearch The act of searching for required data not present on source documents via IDRS, ACS, or ANMF terminals prior to actual deposit of remittance.
    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.
    RS-PCC Remittance Strategy-Paper Check Conversion is electronic processing of check images.
    Seized Property Taxpayer possessions secured for lack of payment of delinquent taxes.
    Split Remittance (Splits) One or more remittances to be applied to one or more remittance transactions.
    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.
    Subsequent Payment (Sub/Pay) A payment on account for a tax return that was filed but not full-paid.
    Taxpayer Identification Number (TIN) The controlling nine digit number assigned to identify each taxpayer's master file account could be an SSN or EIN.
    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 or when a receipt is requested by a taxpayer.
    Teller The designated employee to process cash payments and issue tax receipts, also known as remittance perfection technician.
    Trace ID A 20–digit number assigned to every tax payment to link to the Custodial Detail Database (CDDB), required by the Chief Financial Officer.
    Transaction Code (TC) A three digit code used to identify credit and debit actions taken on a taxpayers account.
    Transaction Date Eight numeric digits in MM/DD/YYYY format, and is the actual IRS received date.
    OTCnet OTCnet, or Over the Counter Network is Treasury's system of inputting and confirming deposits made to TGA banks.
    Treasury General Account (TGA) Bank A commercial bank that serves as a general depositary for Federal Government agencies.
    Unidentified Remittances Remittances or documents without necessary identification to apply to master file accounts, even with presearch.
    Unidentifiable Remittances Remittances that are sent to field office locations without identifying information to enable the field office mail room to route appropriately to a business unit in the field office. These remittances are processed through RS-PCC in co-located TACs or sent to Austin, Fresno or Kansas City Submission Processing Centers for research and processing.


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