3.8.47  Manual Deposit for Field Office Payment Processing

Manual Transmittal

September 16, 2014

Purpose

(1) This transmits revised IRM 3.8.47 Manual Deposit Process for Field Office Payment Processing.

Material Changes

(1) The Field Office Payment Processing program prescribes internal controls and procedures required for field office collected remittances, and receipts received in campuses for processing. Functional remittance policy is included.

(2) Editorial changes have been made throughout the IRM for clarity.

(3) Throughout the IRM, procedures have been changed to e-Trak 809 Database System.

(4) References to the Accounting and Tax Payment Branch SharePoint Accounting and Tax Payment Branch SharePoint have been included.

(5) References to the Situation Management Awareness Center (SAMC) have been changed as appropriate to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM).

(6)
Personnel names, references and site links have been updated. Other changes are as follows:

Subsection Changed Description of Change
Related Resources Revised IRM 10.8.34 to insert the specific reference IRM 10.8.34.3.1.3 (04-01-2014). The manager of an Integrated Data Retrieval System (IDRS) user is responsible for day-to-day implementation and administration of IDRS security.
Related Resources Inserted Document 12990, Records and Information Management Records Control Schedules. (RCS 29 is for Wage and Investment Submission Processing).
Throughout the IRM Changed Situation Awareness Management Center (SAMC) to PGLD as necessary. Procedures for timely reporting any losses (within one hour), in concert with PGLD have been inserted.
IRM 3.8.47.2(a) Inserted that the taxpayer is credited for the earliest date a payment is received at the IRS. Use of an official IRS date stamp is required.
IRM 3.8.47.4.1 Revised Physical and Remittance Security Responsibilities to allow Submission Processing Centers to issue a replacement Form 809 book to a revenue officer if their book does not have an obscured TIN space on Part 4. The old book may be returned within 30 days.
IRM 3.8.47.2.7 Inserted that the use of unofficial stamps, marking or writing on negotiable remittances is not allowed.
IRM 3.8.47.4.2 Revised procedure for security of information and systems.
IRM 3.8.47.4.6 Inserted requirement for Submission Processing (SP) supervisors to review the Integrated Data Retrieval System (IDRS) profiles of their own employees under Separation of Duties and Form 809 Security.
IRM 3.8.47.4.8 Inserted new procedures for blank Form 809 book in transit.
IRM 3.8.47.5.1.2 Removed Separate Sort of Composite 941 (Form 941M) at Cincinnati and Ogden.
IRM 3.8.47.5.1.2 Inserted procedures for acknowledging field office remittances.
IRM 3.8.47.5.2.1 Revised Timeliness of Field Office Collected Remittances Defined to include the exception for taxpayer misdirected remittances and that remittances sent timely but delayed by service provider do not require Form 5919 Teller's Error Advice.
IRM 3.8.47.5.2.2 Revised procedure for applying timeliness criteria to remittances. If the remittance was sent on the day of receipt or next business day, then it is considered timely.
IRM 3.8.47.5.2.3 Revised procedure for applying timeliness of remittances criteria when overnight traceable method is not available.
IRM 3.8.47.5.2.4 Revised procedure for Late Remittance Reports for Area Offices.
References to lost opportunity cost as the Deposit Timeliness Balanced Measure have been deleted.
The requirement to provide report(s) to Headquarters Collection has been deleted.
IRM 3.8.47.5.3 Revised procedure for Form 3210 Document Transmittal processing to include Form 3210 used to combine multiple Forms 795.
IRM 3.8.47.5.3.1 Inserted procedure for handling an error discovered on Form 3210 Document Transmittal for remittances.
IRM 3.8.47.5.4 Revised procedure for Sending Tax Receipts to Submission Processing Centers and Addresses for Field Office Employee Collected Remittances.
Inserted that Post Office Box addresses may not be used for private delivery services.
IRM 3.8.47.5.5 Revised procedure for Receipting Form 795A (CG) Remittance and Return Report.
IPU 14U0980 issued 06-09-2014 IRM 3.8.47.5.5.2 Revised campus procedure for remittance package review from cash depositing Taxpayer Assistance Centers.
IRM 3.8.47.5.5.4 Revised procedures for Form 2290 Heavy Vehicle Use Tax Return with Receipted Form 809 (for sites other than Cincinnati); inserted verbiage regarding Form 2290 payments and tax returns received at Division of Motor Vehicles (DMV) under the Form 2290 Alternate Proof of Payment Program.
IRM 3.8.47.5.7 Revised procedures for processing Supplemental Form 795 and Form 795A, Daily Report of Collection Activity.
IRM 3.8.47.5.8.2 Revised Authorization to Issue Form 809 to Field Employees to include Accounts Management.
IRM 3.8.47.5.8 Revised description of Form 809, (Official) Receipt for Payment of Taxes Internal Controls.
IRM 3.8.47.5.8.3 Revised procedure for perfecting Form 809 received with payment.
IRM 3.8.47.5.8.4 Revised procedure for critical errors on Form 809 or remittances issuance of Teller's Error Advice.
IRM 3.8.47.5.8.1 Revised description for use of Form 809 Receipt for Payment of Taxes.
IRM 3.8.47.5.8.6 Revised procedures for Voided Form 809.
IRM 3.8.47.5.9 Revised procedures for communication with field offices to state Campus Manager.
IRM 3.8.47.6 Revised procedures for maintaining control and inventory of Form 809 (Official) Receipt for Payment of Taxes.
IRM 3.8.47.6.1 Revised responsibilities of remittance processor to correlate with e-Trak 809 Database System roles. No additional responsibilities were added.
IRM 3.8.47.6.2 Revised responsibilities of remittance processing manager to specify e-Trak 809 Database System Campus Manager role and inserted requirement for managers to conduct and document review IDRS profiles of their supervised employees monthly.
IPU 99U1394, issued 05/01/2014 IRM 3.8.47.4.6 Deleted obsolete reference to IRM 3.0.273
IRM 3.8.47.6.5 Revised guidance for Field Office Payment Processing managers on receiving Form 809 book inventory and revised remittance perfection technicians procedures.
IRM 3.8.47.6.6 Revised procedure for controlling inventory of Form 809 Books.
IRM 3.8.47.6.13 Revised procedures for audit files for clarity.
IRM 3.8.47.6.15 Revised procedure for Quarterly Form 809 Inventory Verification.
IRM 3.8.47.6.17 Revised procedures, due dates for Form 809 annual reconciliation for 2015, and symbols for Headquarters Accounting Services.
Inserted clarification that employee information may only be provided to the supervising manager or management line of authority.
IRM 3.8.47.6.18 Revised procedure for return of Partially Used Form 809 books.
IRM 3.8.47.6.19 Revised procedure for Lost, Missing, or Stolen Form(s) 809 Receipt for Payment of Taxes.
IRM 3.8.47.6.23 Revised Procedures for Taxpayer Assistance Center Reorders or Orders for Multiple Forms 809.
IRM 3.8.47.6.24 Revised procedures for handling Form 2424 Account Adjustment Voucher with Form 809.
IPU 14U0980 issued 06-09-2014 IRM 3.8.47.6.24 Revised campus procedures for Form 809 review for cash depositing Taxpayer Assistance Centers and updated how to handle Form 809 errors.
IPU 13U0552 issued 03-21-2014 IRM 3.8.47.7.2 Inserted Form 5919 Teller's Error Advice requirement for teller comments to provide specific information requested from group manager and to provide the name and specific address of the Submission Processing Center (SPC) for hard copy responses.
IRM 3.8.47.7.2 Revised procedure for preparing Form 5919 Teller's Error Advice.
IRM 3.8.47.7.4 Inserted procedure for Response Required for Form 5919 Teller's Error Advice for hard copies.
IRM 3.8.47.7.4.1 Revised procedure for handling tax documents listed on a transmittal, but not received.
IRM 3.8.47.8.1 Revised procedure for handling TIGTA Document Reviews and Requests.
IPU 99U1562 issued 05-28-2014 IRM 3.8.47.10 Revised Summary of Reporting requirements.
IPU 99U1562 issued 05-28-2014 IRM 3.8.47.10.2 Revised procedures for Quarterly Form 809 Physical Inventory Verification.
IPU 13U1663 issued 11/19/2013 IRM 3.8.47.10.3(2) and 3.8.47.10.3(3) Revised procedures for Teller's Error Advice Missing Response Report.
IRM 3.8.47.10.1 Deleted requirement to send quarterly report of error trends to the Headquarter Field Office Payment Processing analyst.
IRM 3.8.47.10.3 Revised Teller's Error Advice Missing Response Report procedure to clarify the tool is used to follow up on hard copy responses. e-Trak 809 Database System sends reminders.
IRM 3.8.47.11.3 Revised Centralized Insolvency Operation address to include private delivery service address.
IRM 3.8.47.12 Inserted that Form 2290 payments and tax returns received at Division of Motor Vehicles (DMV) under the Form 2290 Alternate Proof of Payment Program are credited to the taxpayer on the date received by the Internal Revenue Service, not the DMV.
IRM 3.8.47.13 Revised procedures for handling receipts for cash received in the mail.
Definition of Terms (Used in Field Office Payment Processing) Inserted definition of Personal Identifiable Information (PII).
Definition of Terms Inserted RSTRK with Definer U.

Effect on Other Documents

IRM 3.8.47 Manual Deposit for Field Office Payment Processing, dated effective October 1, 2013 is superseded. The following IRM Procedural Updates (IPUs), have been incorporated into this IRM: 13U1461, 13U1663, 14U0980.

Audience

This IRM prescribes procedures for all Submission Processing (SP) campuses Field Office Payment Processing program, functional remittance policy, and Form 809 processing.

Effective Date

(10-01-2014)

Related Resources

IRM 3.8.45 Manual Deposit Process provides guidance for processing specific kinds of payments, security requirements for Submission Processing (SP) restricted (remittance processing) areas, and researching payment application.
IRM 3.8.44 Campus Deposit Activity, provides guidance for campuses processing payments using Integrated Submission Remittance Processing System (ISRP) and includes requirements to date stamp.
IRM 3.17.278 Paper Check Conversion (PCC) System, provides guidance for offices processing payments using Remittance Strategy-Paper Check Conversion (RS-PCC).

Submission Processing (SP) site: Submission Processing http://win.web.irs.gov/SP

Field Office Payment Processing site: http://win.web.irs.gov/SP/Programs_Information/Standard_Proce_Webpages/Field_Office_Pymt_Proc.htm

Questions from employees outside Submission Processing (SP) should be directed to their Headquarters analyst for remittances. These key contacts for functional areas are listed on the Field Office Payment Processing site.

IRM 3.0.167, Losses and Shortages

Document 6209, IRS Processing Codes and Information

Document 12990, Records and Information Management Records Control SchedulesDocument 12990 Records and Information Management Records provides records disposition instructions, such as when eligible records are to be moved to off-site storage, and when temporary records must be destroyed or deleted.

All employees and managers handling remittances must be familiar with the following IRMs to ensure accuracy, timely deposits, security within the restricted area, protection of Personally Identifiable Information (PII) and adherence to internal controls:

  1. IRM 10.2.14 Methods of Providing Protection

  2. IRM 10.2.11 Basic Security Concepts

  3. IRM 10.2.15 Minimum Protection Standards (MPS)

  4. IRM 10.2.8 Incident Reporting

  5. IRM 3.30.123 Work Planning and Control – Processing Timeliness: Cycles, Criteria, and Critical Dates

  6. IRM 10.8.34 Information Technology (IT) Security – Integrated Data Retrieval System (IDRS) Security Handbook

  7. IRM 10.5.4.3 Privacy, Information Protection & Data Security (PIPDS) - Incident Management Program

Managers of all remittance processing operations, including the Field Office Payment Processing Program must adhere to all requirements stated in:

  1. IRM 10.4.1 Physical Security Program - Managers Security Handbook

  2. IRM 10.2.15 Physical Security Program - Minimum Protection Standards (MPS)

  3. IRM 10.2.8 Physical Security Program - Emergency Planning and Incident Reporting Emergency Planning and Incident Reporting

  4. IRM 10.2.13 Physical Security Program - Information Protection

  5. Information Technology (IT) Security - Integrated Data Retrieval System (IDRS) Security Policy. IRM 10.8.34.3.1.3 (04-01-2014 edition) states the manager of IDRS users is responsible for day-to-day implementation and administration of IDRS security.

Field Office Payment Processing begins with the collecting field office employee. Other IRMs prescribe specific remittance procedures in field office functions.

  1. Wage and Investment (W&I) Field Assistance, the reference is IRM 21.3.4 Field Assistance. This manual also includes Taxpayer Assistance Center (TAC) procedures for local cash depositing and couriers.

  2. Small Business /Self-Employed (SB/SE) Collection, the reference is IRM 5.1.2 Remittances, Form 809 and Designated Payments. IRM 5.1.2 is the lead IRM for Form 809, Receipt for Payment of Taxes, by the business owner, Collection Policy. Refer to IRM Exhibit 5.2.1-1, Form 809 Instructions.

  3. Examination, the reference is IRM 4.4.24 AIMS Procedures and Processing Instructions--Payments and Remittances.

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

3.8.47.1  (10-01-2014)
FIELD OFFICE PAYMENT PROCESSING PROGRAM OVERVIEW

  1. Purpose. The Field Office Payment Processing Program in Submission Processing (SP) is processing paper remittances received in field offices and issuance, tracking, and processing of Form 809 Receipt for Payment of Taxes. Form 809 processing includes field offices and campuses. Internal Revenue Service requires strict control of official receipts, taxpayer information and remittances to ensure the highest integrity and public trust. Refer to IRM 3.17.278 Paper Check Conversion (PCC) System for electronic payment processing procedures.

  2. Accountability. Internal Revenue Code (IRC) §7804(c) imposes liability against any officer or employee of the Internal Revenue Service or Treasury Department who fails to account for and pay over any amount of money or property collected or received by him/her in connection with the Internal Revenue Laws. The statute does not require intentional misconduct, such as willfulness, on the part of the employee.

  3. Field Office Functions. Functional areas receiving field office collected payments are: Small Business/Self-Employed (SB/SE) Collection, Wage and Investment Field Assistance Taxpayer Assistance Centers (Taxpayer Assistance Centers), SB/SE Examination, Large Business and International (LB&I), Appeals, Tax Exempt and Government Entities (TE/GE), Taxpayer Advocate, and Chief Counsel.

  4. Duties. Field Office Payment Processing Program Duties in campuses include:

    • Verification, review, and timeliness recordation of Form 795 and Form 795A Daily Report of Collection Activity and Form 3210 Document Transmittal receipts, and any other official remittance transmittal and items

    • Form 809 Receipt for Payment of Taxes internal controls: inventory, issuance, tracking, destruction, error identification, and provide records for the annual reconciliation and general administration.

    • Identification and reporting critical errors and issuance of Form 5919 Teller's Error Advice using the e-Trak 809 Database System.The e-Trak 809 Database System

    • Examination and resolution of posting document errors through the Form 5919 process.

      Note:

      Field office employees complete posting vouchers and establish taxpayer intent. These payments are considered perfect.

    • Timely and accurate payment processing and deposits

    • Generation and distribution of error trend and timeliness reports.

3.8.47.2  (10-01-2014)
Remittance Policy

  1. REMITTANCE POLICY. The IRS mission is to provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. This section outlines functional remittance policy that is the general framework for procedures.

  2. Public Trust and Integrity. The public can trust that IRS remittance processing operations are timely, accurate and conducted with the highest integrity. Functional remittance policy is in accordance with law governing money and finance and standards for internal control in the federal government.

  3. 24 Hour Deposit Standard. The Service is committed to a 24 hour deposit standard for tax payments collected. The standard is for the remittances collected in field offices to be processed on the day or receipt or by the next business day.
    For payments processed through the Remittance Strategy - Paper Check Conversion (RS-PCC) system, the 24 hour deposit standard is met by scanning the paper check and submitting it for deposit no later than the first business day after the date of receipt of the check.
    At campuses that process mailed receipts, all remittances of $100,000 or more must be deposited on the day of extraction. If the remittance is extracted after the daily cut-off time for processing the daily deposit, the remittance must be deposited with the next scheduled deposit that will be delivered to the depository.

    1. Process payments timely where received.
      Taxpayer Assistance Centers (Taxpayer Assistance Centers) with Remittance Strategy-Paper Check Conversion (RS-PCC) or Paper Check Conversion must process collected checks locally through RS-PCC unless an official receipt is requested by the taxpayer.
      Form 809 is the only official receipt. Refer to IRM 3.17.278 Paper Check Conversion (PCC) System Checks that CAN and CANNOT be Processed Through Paper Check Conversion. IRM 3.17.278 Paper Check Conversion (PCC) System Checks that CAN and CANNOT be Processed Through Paper Check Conversion.

      Campus Support sites process all checks locally through RS-PCC, including converted cash payments. All Campus Support sites are aligned to Ogden Submission Processing Center.
      Transship payments requiring research to aligned Submission Processing Centers for processing.
      Remittance Mailed to Field Office Locations in Error. Occasionally, a field office receives an anonymous payment in the mail. Field office mail (unidentifiable) remittances are remittances that were not solicited by an IRS business area or are not clearly intended for a field office employee or function. Remittance policy is to process tax payments locally if possible. Credit the taxpayer for the date the payment is received at the IRS. Use an official IRS date stamp only. Refer to IRM 3.10.72 Receiving, Extracting and Sorting.
      If a field office is co-Located with a Taxpayer Assistance Center (TAC) and there is a local management agreement in place, then the unidentifiable remittance received in the mail may be taken to the TAC for processing.
      If a field office is not co-Located with a TAC, then send the remittance to the aligned Submission Processing Center for research and processing via overnight traceable method. Never send cash in the mail. Convert cash to a cashier’s check or money order made payable to the United States Treasury. The local employee credit union will generally perform this service. These payments will be transshipped to the aligned Submission Processing campus on the day of receipt or by the next business day, researched and deposited as soon as practical. Refer to IRM 3.8.47.15.

    2. Plan for high volume peak periods. During high volume peak periods, management establishes program completion guidelines, prioritizes remittance processing, and monitors the flow of receipts to ensure taxes collected are accurately credited to the United States Treasury and taxpayer as soon as practical.

    3. Plan for contingencies. If deposits cannot be done locally timely due to technical problems, then transship payments to the aligned Submission Processing Center as directed by Headquarters. Do not transship franked checks (checks that have been scanned for electronic presentment.) Transship latest received dates and monitor earliest received dates to ensure taxpayers are not impacted.

    4. Cash payments. All legal tender (cash) is acceptable for payment of taxes. However, some field office locations have management approved deviations and may not accept cash.
      Cash is handled with care and precision. Do not send cash in the mail. All cash collected must be converted to a cashier's check or money order and sent for processing unless official couriers to Treasury Government Authorized (TGA) depositories have been provided through Headquarters Submission Processing (for campuses) or Field Assistance management (for Taxpayer Assistance Centers) in partnership with the Fiscal Service.
      Do not send cash in the mail. If local courier deposits are in place, cash must be turned over daily for recording and securing in the safe until the next business day's deposit.
      Every customer who makes a cash payment by mail or in person must be issued Form(s) 809 Receipt for Payment of Taxes for the exact amount(s) collected and reflecting the account where the payment will be credited. In person, count all cash back to ensure accuracy.

      Note:

      Submission Processing Centers do not accept tax payments in person. Taxpayer Assistance Centers accept tax payments, but do not accept cash at every location.

      Note:

      Do not send cash in the mail.

      Note:

      Minor coins (pennies and nickels) are not required to be accepted in person for payments over $.25.

  4. Receipts for Payment of Taxes. Every cash paying taxpayer will be issued an official completed receipt for their tax payment or user fee. Taxpayers will be issued Form 809 Receipt for Payment of Taxes for other types of payment upon request. Form 809 is the only official receipt for payment of taxes.

  5. Accuracy. Handle taxpayer remittances accurately. Precision is required. . Exact money amounts must be accurately recorded and credited to the correct tax account.
    Record all transactions in systems and on paper documents accurately. Exact money amounts must be credited to correct tax accounts accurately.
    Maintain the integrity of the IRS received date. Credit accounts for the earliest date the funds are received at the IRS or Department of Treasury office or by an IRS field official. Use official authorized IRS date stamps only. IRM 3.8.44 Refer to Exhibit 3.8.44–1. IRM 3.10.72Figure 3.10.72-5 Elements of an Official IRS Received Date Stamp

  6. Accountability. Custodians of government funds are accountable. If necessary to transfer funds to another IRS employee for processing, an audit trail must be established to ensure clear accountability. Refer to IRM 3.0.167, Losses and Shortages for more information.

  7. Remittance Security. Secure remittances and protect taxpayer information in all remittance operations. Ensure:

    1. Taxpayer information collected to credit customer accounts accurately is protected. IRM 10.2.13 Information Protection and IRM 10.5.1 Privacy, Information Protection and Data Security Policy and Guidance.

    2. Remittances are physically secured. Maintain a secure environment. IRM 10.2.15 Minimum Protection Standards (MPS).

    3. Key duties of remittance processing and reviewing or changing tax accounts are divided or segregated among different people to reduce risk.

    4. Payment processing expanded to local offices and remittances will be processed locally when possible. lf it is necessary to transship remittances, then the receiving office must acknowledge receipt and the originator must follow up with destination office timely.

    5. Reviews are conducted and documented by local management and Headquarters.

    6. Segregation of key duties is maintained. Employees that issue, verify, or reconcile blank Form 809 Receipt for Payment of Taxes must have RSTRK with Definer R activated. Remittance processors may not have sensitive command codes, except as necessary to perform their assigned duties.

    7. Do not use unofficial stamps, make marks or write on negotiable remittances. The use of unapproved stamps is not allowed.

3.8.47.3  (10-01-2014)
Cash Management Responsibilities

  1. The Service is committed to ensuring a 24 hour deposit standard that applies to all remittances collected. Strive to deposit all remittances accurately and within 24 hours. Management at all levels must monitor the flow of receipts to ensure that this objective is achieved.
    Large dollars ($100,000 or more) must be deposited on the day of extraction. If the remittance is extracted after the daily cut-off time for processing the daily deposit, the remittance must be deposited with the next scheduled deposit that will be delivered to the depository.
    Large dollars ($100,000 or more) received in field offices must be sent on the day of receipt, or processed on RS-PCC on the day of receipt.

    The 24 hour deposit standard also requires depositing Taxpayer Assistance Centers to deposit cash (revenue receipts) within 24 hours. If a collected remittance has to be forwarded to the campus for processing, it must be forwarded on the day of receipt or by the next business day.
    For RS-PCC processing, the 24 hour deposit standard is met by scanning the paper check and submitting it for deposit no later than the first business day after the date of receipt of the check.

  2. Large Dollar Notification Required. Submission Processing Centers (SPCs) have specific E-mail boxes for field offices to send notification that large dollars are being sent for processing. The large dollar notification mailbox is also for notifying Submission Processing Centers if emergency transshipment to their campus is required. The package tracker number will be provided on the E-mail. Local management must ensure the E-mail box is checked daily and large dollars are processed on the day of receipt.

    If a message is sent to the large dollar notification E-mail box that cannot be read for any reason, contact the originator by telephone or E-mail for the information.
    If the SPC is notified via E-mail that a large dollar package is en route and the package is not received as expected, follow up with the originator to facilitate a tracer as necessary. For example, if a field office provides an E-mail on Monday stating a $1 million remittance package #123456–789 is being sent overnight, and the package is not received on the next day, contact the originator.
    At the direction of local management, the campus may trace the provider's web site before contacting the originator.
    Inform the Office of Postal Policy of overnight provider delays. Local coordinators are listed on the Postal Policy site: http://awss.web.irs.gov/Facilities/Logistics_Services/Mail/TPOC_Listing.xls

    Submission Processing Campus Large Dollar Notification Email Address
    (on the Global Directory)
    Austin *CTR AUS Field Office Teller Team
    Cincinnati *W& I CAS:SP:CN:RC
    Fresno & W I-SP-Fres R&C Field Office Teller Team
    Kansas City *CTR KC field office teller team
    Ogden & CTR ODN ogden tellers
  3. Field office employees research all payments they collect before sending to the campus. Taxpayer intent for application of the remittance is established by the payment posting voucher completed by the field office employee. These payments are considered perfect. If a completed payment posting voucher is not included, then research is required at the campus.

  4. Remittances Mailed to Field Office Locations in Error. Occasionally, taxpayers send payments anonymously to IRS field office locations. Field office mail (unidentifiable) remittances are remittances that were not solicited by an IRS business area or are not clearly intended for a field office employee or function. Remittance policy is to process payments locally if possible.
    If a field office is co-Located with a Taxpayer Assistance Center (TAC) and there is a local management agreement in place, then the unidentifiable remittances may be taken to the TAC for processing.
    If a field office is not co-Located with a TAC, then send the remittance to the aligned Submission Processing Center for research and processing via overnight traceable method. Never send cash in the mail. Convert cash to a cashier’s check or money order made payable to the United States Treasury. The local employee credit union will generally perform this service. These payments will be transshipped to the aligned Submission Processing campus on the day of receipt or by the next business day, researched and deposited as soon as practical. Refer to IRM 3.8.47.15.

3.8.47.3.1  (10-01-2014)
Integrity of the IRS Received Date

  1. Maintain the integrity of the IRS Received Date. Maintaining the integrity of the IRS received date is a Service wide requirement. Ensure fair and equitable tax administration. Credit all payments for the earliest date a payment is received by the Internal Revenue Service or the Department of the Treasury. Refer to IRM Exhibit 3.8.44–2 Date Stamp Requirements for information on date stamping requirements.

  2. Control Source Documents and Remittances Locally. Each campus and field office establishes local procedures for controlling source documents and remittances throughout payment processing. Keep source documents in searchable order until the correction and balancing processes are complete. Coordinate locally as necessary with Quality for reviews to ensure accuracy of work. Refer to IRM 3.8.44.

3.8.47.4  (10-01-2014)
Security Responsibilities (in Campuses Field Office Payment Processing)

  1. Field Office Payment Processing in campuses is performed in the secure remittance processing area of Receipt and Control. All physical security requirements for the secure remittance processing area must be strictly adhered to in accordance with other manuals. All employees and managers of the Internal Revenue Service and Treasury are accountable for remittances under their control, including physical security.

    Field office managers must ensure adherence to all security standards and internal controls in remittance processing, physical security, remittance security and IDRS security manuals:

    1. IRM 10.2.11, Basic Security Concepts

    2. IRM 3.8.45, Manual Deposit Process

    3. IRM 10.5.1, Privacy, Information Protection & Data Security Policy and Guidance

    4. IRM 10.8.34, Integrated Data Retrieval System (IDRS) Security Handbook, IRM 10.8.34.3.1.3 (04-01-2014) states the manager of IDRS users is responsible for day-to-day implementation and administration of IDRS security. Submission Processing supervisors must perform documented review of their supervised employees IDRS profiles. Use IDRS Online Reports Services (IORS) System at least monthly.

  2. In addition, any interim guidance or procedure regarding physical or remittance security must be implemented immediately. Interim guidance is issued through the Servicewide Electronic Research Program (SERP) to the Submission Processing portal for Receipt and Control.

3.8.47.4.1  (10-01-2014)
Physical and Remittance Security Responsibilities

  1. Adequate security equipment and facilities must be provided to safeguard money, securities, etc., handled in the Field Office Payment Processing Function. All requirements listed in IRM 3.8.45 Manual Deposit Process must be strictly adhered to and are not repeated in this manual.

  2. If any employee suspects embezzlement, fraud or identity theft then report it to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800-366-4484 immediately. If reporting potential losses to TIGTA, then also inform the campus Remittance Security Coordinator.

  3. All Service employees must take care to protect personally identifiable information (PII). IRM 10.5.1 Privacy, Information Protection and Data Security - Policy and Guidance provides this guidance. Any loss of PII could result in information being compromised to perpetuate identity theft. PII information must be encrypted on computers and E-mail. Sanitize taxpayer PII unless there is a business reason. Use secure messaging.
    If you suspect or know of a potential information loss, report it to your manager, the TIGTA Office of Investigations at 800–366–4484, and the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777.

  4. Submission Processing Centers must issue Form 809 Receipt for Payment of Taxes books with obscured TIN spaces on Form 809 Part-4 to Collection Field function. Refer to IRM 5.1.2 Remittances, Form 809 and Designated Payments.
    Revenue officers with Form 809 books without the obscured TIN spaces may be issued a replacement Form 809 book and return the partially used Form 809 book without the obscured TIN space within 30 days.

  5. Austin, Fresno and Kansas City campuses may continue to issue Form 809 without obscured TIN spaces to TAC employees in Field Assistance and Submission Processing functions that do not carry the Form 809 from place to place routinely.

  6. Blank Form 809 must be locked in a safe or high level security container, such as the Fireking cabinets and stored in the restricted area of Receipt and Control.

3.8.47.4.2  (10-01-2014)
Security of Information and IRS Systems

  1. Use IRS computer equipment and systems according to security rules. Mandatory briefings are conducted annually regarding these requirements.

  2. Protect personally identifiable information (PII) if faxing, mailing, handling hardcopy or emailing documents. If you suspect or know of a potential information loss, report it to your manager, the TIGTA Office of Investigations at 800-366-4484, and the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777.

  3. Secure Email.
    Do not email documents with sensitive information or PII routinely. Field Office Payment Processing employees issue all Form 5919 Teller's Error Advice through the e-Trak 809 Database System. There is no business reason to use email to provide supporting documentation for Forms 5919. If you must assist a temporary acting manager, and the temporary acting manager does not have access to e-Trak 809 Database, then print the Form 5919 Teller's Error Advice report and send it via secure email. Field offices may access documents through the Account Management Services System (AMS), Integrated Collection System (ICS), Form 809 book serial number or hard copy transmittal.

  4. Secure Facsimile (Faxing).
    Field Office Payment Processing Program employees may not fax documents with Personally Identifiable Information (PII) until implementation of an Enterprise secure facsimile process and procedures. At the time of this writing, there are no secure facsimile machines in the Field Office Payment Processing Units.
    If you must assist an acting manager with a par action in place, and the acting manager does not have access to e-Trak 809 Database System, then provide the Form 5919 Teller's Error Advice report via email secure messaging.
    Field offices may access documents through the Account Management System (AMS), Integrated Collection System (ICS), Form 809 book serial number, or hard copy transmittal. Provide redacted supporting document by scanning and then use secure messaging to email only to the manager(s) of record, or next level manager with line authority.

3.8.47.4.3  (10-01-2014)
Securing Remittances for Transit

  1. Internal Controls and Security. Internal control of tax receipts and personally identifiable information (PII) to ensure security during transit is required. On very rare occasions, Submission Processing Centers transship remittances via common carrier for processing. Rare cannot be overemphasized. Nearly always, tax receipts must not leave the restricted area; rather Submission Processing Centers' standard is to process tax receipts on the day of receipt. An example is a foreign remittance that must be sent to a bank for processing.
    Send all tax receipts overnight traceable method and take the following actions:

    1. Use Form 3210, Document Transmittal, and list the package contents and indicate the dollar amount of each check. Form 3210 is a four part form. Send 2 copies with the remittance. Request the acknowledgment copy be returned as proof of delivery of each item. Retain a copy as directed by local management. Form 3210 can be found at the following link. http://core.publish.no.irs.gov/forms/internal/pdf/22150g90.pdf

    2. Annotate your name or the name of the sender (originator), return address (with stop number), and telephone number on the transmittal.

    3. Annotate the kind of remittance and the official IRS received date. For example, "FOREIGN REMITTANCE(S) RECEIVED mm/dd/yyyy", in the remarks section of Form 3210. Include the original and acknowledgement copy with the remittance package. Request the acknowledgment copy be returned as proof of delivery of each item.

    4. If the remittance received is cash, which is rare, convert the cash to a cashier’s check (or money order) made payable to the United States Treasury before mailing. The local employee credit union will generally perform this service.

    5. Double wrap all remittances in opaque envelopes or boxes and affix completed address labels to the inside and to the outside envelope or package. Use shipping material appropriate for the weight of the package.

    6. The originator or sender, who is accountable until the funds are received at the destination, must establish a control to ensure delivery of tax receipts and follow up within 10 days. The control must include amounts of taxpayer receipts by Taxpayer Identification Number (TIN) correlated to the package tracer information. For example, if the transit provider informs IRS that package number 12345-67-89 was destroyed, a control is needed that enables proper identification of impacted taxpayer(s) so that relief can be granted.

    7. The sender or originator must follow-up within 2 business days to ensure delivery of the remittance package. Access the carrier's web site, .e.g., ups.com, or usps.com and trace the package. Follow up with the destination contact within 10 working days if the acknowledgement copy is not received. The acknowledgement copy must indicate all remittances and items listed were received.

    8. Senders must report immediately report all lost remittance packages to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800–366–4484. Lost or stolen remittances must also be reported to the destination campus Remittance Security Coordinator. Lost personally identifiable information must also be reported to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777.

    9. If you are aware of any loss, theft, or improper disclosure of sensitive or personally identifiable information (PII), then you must also report the incident to your manager to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777. Any loss or theft of an Information Technology (IT) asset, hardcopy PII data, or remittance must be reported to TIGTA at 800-366-4484. If the sender has already reported, ask the sender for the Cyber Incident Report number, and reference it when providing any information to officials.

  2. Management Reviews. Supervisors are responsible for conducting and documenting managerial reviews at least quarterly to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals.

3.8.47.4.4  (10-01-2014)
Securing Returned Refund Checks for Transit

  1. Internal Controls and Security. Taxpayers may return IRS refund checks or other government refund checks to field offices for crediting to other tax accounts.

  2. All remittances where the payee line is made payable to the United States Treasury, Internal Revenue Service, Commissioner, Department of the Treasury, Social Security Administration or variations of any agency or department of the United States Government should be construed to be a payment to the United States Government.

  3. At the campus, returned refund checks received in the Field Office Payment Processing function should be routed to the Payment Perfection Unit (PPU). PPU will credit the payment and forward returned refund checks along with any document(s) to the Refund Inquiry Unit. You must follow standards for transshipping personally identifiable information (PII) when transshipping returned refund checks out of the building. IRM 3.8.47.4.3

    1. Use a completed Form 3210, Document Transmittal, listing the package contents.
      Indicate the check symbol, check number and the dollar amount of each check. The check symbol and check number are in the upper right hand corner. Form 3210 can be found at the following link http://core.publish.no.irs.gov/forms/internal/pdf/22150g90.pdf

      Note:

      If the Field Office Payment Processing and PPU units are combined, process the valid government checks for payment of taxes through normal processing.

    2. The name of the sender (originator), return address (with stop number), and telephone number are required on all transmittals.

    3. Annotate "RETURNED REFUND CHECKS RECEIVED mm/dd/yyyy", in the remarks section of Form 3210. Include the original and acknowledgement copy with the remittance package. Request the acknowledgment copy be returned as proof of delivery of each item.

    4. Double wrap all in opaque envelopes or boxes. Use shipping material appropriate for the weight of the package.

    5. The sender must establish a log and ensure delivery and follow up within 10 days. Check the log daily as acknowledgements are returned and place a distinctive check mark adjacent to the item confirmed to document all acknowledgements are returned. The location of the log is determined by local management.

    6. The sender or originator must follow-up within 10 business days to ensure delivery. Follow up with the destination Refund Inquiry Unit within 10 working days if the acknowledgement copy is not received or if all refund checks listed were not marked as received.

    7. Immediately report any loss, theft or improper disclosure of PII or sensitive information to your manager, the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777.

  4. Management Reviews. Supervisors are responsible for determining the location of the log and conducting and documenting managerial reviews at least quarterly to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals.

3.8.47.4.5  (10-01-2014)
Security of Forms 809 Receipt for Payment of Taxes

  1. Managers of Remittance Processing Operations have specific responsibilities relating to the security, internal control, issuance, and disposition of Form 809, in addition to the care that must be given any remittance handling. Form 809 must be handled with the same care and precision as cash. The following procedures are required when handling Form 809.

    1. Form 809 are pre-numbered with letter prefixes and issued in numeric sequence. Each series of letter prefixes must be completely exhausted before a new letter prefix is used.

    2. You must have written authorization from a delegated official before a Form 809 book can be issued to an employee for the first time. Keep original authorizations in the front of the Form 809 Part–3 audit file. Once authorized, an employee reorders a Form 809 book by submitting the request form from their book to the servicing Submission Processing Center.

    3. Officials authorizing issuance of a Form 809 book must be designated by an Area Director or Field Director, Submission Processing at least once a year.

    4. Accountability and control of unissued receipt books must be assigned to one individual at the Submission Processing site, with an appropriate backup individual. This individual will keep a record of blank Form 809 by serial number and disposition, in the e-Trak 809 Database System.

    5. Individuals who are authorized to issue Form 809 may not be responsible for inventory control of unissued Form 809 and may not be responsible for reviewing the completed receipts of others or themselves. Separation of these duties is required for strict internal control.

    6. Individuals assigned Form 809 books may not share the book with others. Once a book is assigned, it is for the exclusive use of the employee to whom assigned. Managers may not allow transfer of a Form 809 book once assigned by the designated Field Office Payment Processing function.

    7. Each assigned individual's Form 809 book must be stored in a separate locked security container, then stored in a locked container. Refer to IRM 10.2.14.7.4(4).

    8. Official receipts may not be used for training purposes.

      Note:

      Photocopies of sanitized receipts without serial numbers may be used for training.


    9. To void a receipt, when necessary write "VOID" across the face of all copies. Enter reason for voiding on the reverse of Copy 1. Voided Form 809 is then returned to the Field Office Payment Processing function.

    10. Managers must conduct periodic unannounced reviews of Form 809 Receipt for Payment of Taxes books assigned to their employees, no less than quarterly. All reviews should be documented with date of review and serial numbers.

    11. At least once a year, a pre-verification of employee information and annual reconciliation will be conducted to ensure all receipts are accounted for.

    12. Keep a log of all receipts issued to any walk-in-taxpayers.

      Note:

      Issuance of official receipts at campuses to walk-in taxpayers is only allowed on a rare exception basis, as approved by Field Director, Submission Processing.

  2. Unissued Form 809 must always be secured in high level security locked containers provided (or approved) by Headquarters, with Standard Form 700 Record for Security Containers completed with the names of the individuals with access. Limit access to the unissued Form, and keep the secure container locked when not in use, with the combination or key secured. For example, if you are filing Form 809 and have to leave the cabinet, lock the cabinet, and do not leave the combination accessible.

  3. Standard Form 700 Record for Security Containers Requirements for Submission Processing. Standard Form 700 is required to be posted inside all security containers, including high level security containers and safes storing monies, items of value and Form 809, Receipt for Payment of Taxes in remittance processing areas
    IRM 10.2.14 Methods of Providing Protection section 10.2.14.7.4(4) Control and Safeguarding of Keys and Cipher Lock Combinations requires that the record of combinations to the security container is maintained by using Standard Form 700.
    Complete a new Standard Form 700 clearly in ink on the same date a security container is acquired and you must also complete a new Standard Form 700 on the same date a combination or lock to a security container is changed.


  4. Instructions for Completing Standard Form 700 for Submission Processing.
    Complete Standard Form 700 Part 1 below block 10 by clearly printing the following information:

    1. Block 1: Area or post of duty

    2. Block 2: Building name

    3. Block 3: Room number

    4. Block 4: Division, Branch, Section or Office

    5. Block 5: Serial number of container

    6. Block 6: Manufacturer & Type of Container

    7. Block 7: Manufacturer & type of lock

    8. Block 8: Date the combination was changed. If this is a new container, list the date the container was acquired in Block 8.

    9. Block 9: Name and signature of Operations Manager, Receipt and Control, who is the responsible official.

    10. Block 10: Names and SEID numbers of all employees with the combination or key. Annotate the address and telephone number of all personnel with the combination or key.


    Complete Part 2A by clearly printing the following information:

    1. List the serial number of the container in the space marked Container Number.

    2. Print the combination clearly in the combination space.

    3. Insert the completed Form 700 Part 2A into a security envelope and place it for retention in a secure location under control of the Operations Manager, Receipt and Control Operation.


    Standard Form 700 must be clearly marked in legible print without error. Marking over, scratching out, correction fluid, correction tape, or lining through are not allowed.

3.8.47.4.6  (10-01-2014)
Separation of Duties and Form 809 Security

  1. Separation of Duties. Managers must ensure that all Remittance Perfection Technicians have only research command codes in their Integrated Data Retrieval System (IDRS) profiles. Command Codes that are considered "sensitive" can be used to adjust account balances, change the status of a tax module or account, or affect the tax liability, cannot be used by Remittance Perfection Technicians.

  2. Submission Processing supervisors ensure that IDRS profiles are restricted by use of the Automated Command Code Access Control System and documented review for their own employees. RSTRK (Restrict) with Definer R (Form 809 book users) must be activated on the IDRS profile of every Submission Processing employee assigned to issue, verify or reconcile blank Form 809.

  3. When a supervisor authorizes an employee to have a Form 809 book, the manager must activate or simultaneously contact the IDRS Unit Security Representative to activate command code RSTRK (Restrict) with Definer R (Form 809 book users).

  4. Management Review of IDRS Profiles Required. Each managers must conduct and document a review of the IDRS profile of their supervised employees monthly. Use of the IDRS Online Reports Services (IORS) System is required.

3.8.47.4.7  (10-01-2014)
Separation of Duties, Sensitive IDRS Command Codes for Remittance Perfection Technicians Without Form 809 Responsibility

  1. Separation of Duties. Managers must ensure that Submission Processing employees that process payments have restricted use of Integrated Data Retrieval System (IDRS). Employees without Form 809 responsibility will be assigned RSTRK with Definer U.

  2. Management Review of IDRS Profiles Required. Each managers must conduct and document a review of the IDRS profile of their supervised employees monthly. Use of the IDRS Online Reports Services (IORS) System is required. Additional restriction applies to Form 809 book users. Refer to IRM 3.8.47.4.6

3.8.47.4.8  (10-01-2014)
Procedures for Blank Form 809 Book in Transit

  1. If issuance of an official receipt book is authorized, then the remittance perfection technician assigned will log on to E-Trak 809 Database System in the Issuer Role. The system will select the serial number of the Form 809 book and a control number.

  2. Protection During Transit. Use overnight traceable method to transship the blank Form 809 book serial number selected to the authorized employee. Use of a completed Form 3210 Document Transmittal to include the control number is required. Double wrap the book before leaving the restricted area to ensure security during transit. Affix a mailing label to both the inside and outside envelopes. Hand carry the sealed package to the Mail Room as locally directed. Input the package tracer number into the e-Trak 809 Database System and date of shipment.

    Note:

    If the Form 809 book is for a local employee, then use 00000000 as the package tracer number.


    The employee receiving the book must ge and return the signed receipt page within five business days. Local employee(s) that pick up their assigned book will sign the receipt page and return to the issuer.

  3. Follow Up on Form 809 Book Receipt Page. The e-Trak 809 Database System will issue an email reminder if the book is not confirmed by the assigned employee in 10 business days. If the assigned employee does not acknowledge receipt of the book timely, then follow up with the Group Manager by phone or email. Verify that the employee received the book. If the book was received, then the Issuer will enter the confirmation and then change to Teller Role and issue Form 5919 Teller's Error Advice. The error category is Not Returned or Late Confirmation Page Confirming Receipt of Form 809 Book. An appropriate response to the error category is the return of the signed receipt page to the campus.

3.8.47.5  (10-01-2014)
CAMPUS REMITTANCE PROCESSING (of Field Office Receipts)

  1. This section prescribes procedures for campus remittance perfection technicians processing remittances received from field offices and processing Form 809 receipts.

3.8.47.5.1  (10-01-2014)
Receiving Field Office Receipts

  1. Field Offices must use overnight traceable service or other traceable approved method for transshipping remittances to the campus for processing.

  2. Campuses must have an official use only address for field offices. To ensure the security, accountability, and timeliness of tax receipts during transit, each Submission Processing site must provide a specific, official use address designated for field office employees to mail remittance packages. PO Box addresses may not be used for private delivery services.

  3. Formally communicate the specific address for remittances to field offices. Field Director, Submission Processing or designee must inform area offices by memorandum to the director level of any changes to the designated address for field office remittance packages at least ten (10) days in advance of any change. IRM 21.3.4, IRM 5.1.2, and IRM 4.4.24 authors must receive a copy of the formal memorandum. IRM authors are listed on the following site http://win.web.irs.gov/IMD/imddocs/IRM_Authors_Listing.xls.
    State that the specific address for remittances is ONLY for the use of field offices and employees in the field.

  4. Security requirements for the campus mail opening operation.

    There are specific security requirements for the mail opening operation:

    1. Open all packages in the Receipt and Control secured area AND the area that has a contained ventilation system.

      Note:

      For example, if there is a separate ventilation system and opening the mail in the Field Office Payment Processing area would compromise physical security, the designated remittance perfection technician may open the mail in the area with the contained ventilation system, or a mail room employee may verify the remittance transmittal.


    2. The campus receiving area must direct the unopened remittance packages to the remittance processing area immediately upon receipt.

    3. An assigned remittance perfection technician must open and examine, officially date-stamp, verify the physical contents and contents listed on the transmittal, mark all received items with a distinctive check mark ✓ in green, and
      note any missing items on the transmittal document and then sign and date transmittal document. Take immediate action if an item is missing.
      If any item is missing, then immediate action is required.
      Retain the envelope(s) with the tracer information.

      Note:

      Mark only items that are actually received. If an item is not received, then note the transmittal that it was not received. Take immediate action if remittances, Form 809 or PII are missing from a package. Refer to IRM 3.8.47.5.1(4)g below.

      Note:

      Official date stamps are described in IRM 3.10.72 Receiving, Extracting and Sorting Figure 3.10.72-5 Elements of an Official IRS Received Date Stamp.


    4. Acknowledge receipt of all remittances and Form 809 with a distinctive check mark adjacent to the item and return the acknowledgement copy within 5 working days. Originators of remittance packages are required to provide 2 copies of remittance transmittals, one that will be used as an acknowledgement copy by the campus. If an acknowledgement copy is not provided, photocopy the verified transmittal and mark Acknowledgement Copy, and return to the originator at the specific address listed on the transmittal.

    5. Once opened, remittance packages are subject to extraction and candling requirements to ensure all contents are extracted from packages, per IRM 3.10.72 Receiving, Extracting, and Sorting.

    6. Date stamp Form 809 Part-3 on the back of the form with the actual date is it received at the campus. If the Form 809 is internal, then date stamp it with the date it was received in the Field Office Payment Processing function.

    7. If any remittance, unissued Form 809 receipt, or personally identifiable information (PII) is missing from the package, the remittance perfection technician should take immediate action. Do not discard the envelope(s) with package tracer information.
      Inform local management. Contact the originator. If the originator does not have the remittance or unissued Form 809 receipt, immediately report as a loss or shortage.
      Follow IRM 3.0.167, Losses and Shortages procedures. You are required to immediately report every loss to your , the campus Remittance Security Coordinator and to TIGTA. You are required to immediately report all information losses to your manager. Managers will ensure notification to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777, and (TIGTA) at (800) 366-4484. Refer to IRM 10.5.1 Privacy, Information Protection and Data Security - Policy and Guidance.

    8. Return all remittance transmittals to originators at the specific address listed on the transmittal within five working days of receipt of the package.


3.8.47.5.1.1  (10-01-2014)
Sorting Field Office Receipts

  1. Upon receipt, the assigned remittance perfection technician examines and verifies the contents of the field office remittance package. After the contents are verified, then the campus manager will direct sorting of the contents for further processing.

  2. If Form 3210 payment processing is directed to a separate unit, then that unit must follow procedures for handling receipts. For example, application of timeliness criteria must be adhered to, and issue Form 5919 Teller's Error Advice using the e-Trak 809 Database System, and all other IRM 3.8.47 Manual Deposit for Field Offices requirements to ensure strict internal control of receipts. Field offices send remittances to the designated site for their processing.

  3. Form 3210 Document Transmittal with documents should be received from the field offices in a separate envelope sealed by the originator, within the overnight mail package. The envelope should be annotated as containing Form 3210 Document Transmittal. Record the date received for all Form 3210 transmittals.

  4. Form 795 and Form 795A are transmittal documents used by all collecting officials to transmit returns and receipts. These documents should be received in a separate, sealed envelope within the same overnight mail package. These are the only forms that should transmit Form 809, Receipt for Payment of Taxes. However, if Form 3210 is used in error (to transmit a Form 809 receipt), then treat the Form 809 as if received with a Form 795 and Form 795A. Internal control of Form 809 applies.

  5. Sort Form 795 and Form 795A with documents by area office and operating division. Keep current day's receipts separate from the previous day. Work the largest dollars and earliest received dates first. Remittances over $100,000 must be deposited immediately upon receipt.

3.8.47.5.1.2  (10-01-2014)
Acknowledging Field Office Remittances

  1. Field offices include transmittals to list the items in the package. The remittance perfection technician verifies and marks a distinctive check mark ✓ adjacent to each item received and note the transmittal. The remittance perfection technician will sign and date acknowledgment copy. Acknowledgement copies must be returned within 5 business days.

  2. The Field Office Payment Processing campus manager assigns an employee in the Field Office Payment Processing Unit to return acknowledgement copies within 5 business days and monitors the work to ensure acknowledgements are timely returned and that the employee adheres to procedures for shipping PII.Shipping Policy for PII Documents

  3. Guidance on Faxing Acknowledgement Copies. Do not fax acknowledgement copies on unsecure fax machines that are currently in use in Field Office Payment Processing Units. At the time of this writing, Enterprise Electronic Fax (EEFax) is targeted for deployment nationwide in FY 2015. Enterprise Electronic Fax (EEFax) The use of EEFax to return acknowledgement copies to originators is allowable only if coordinated with servicing offices in advance. Originators would have to place the EEFax number on the transmittal.

3.8.47.5.2  (10-01-2014)
Examining Field Office Remittance Packages

  1. Examine remittance packages carefully and verify that the physical contents of the package listed on the transmittal are received.

    1. Examine the package. If it appears to have been tampered with, and personally identifiable information and/or remittances or Form 809 are missing, a potential theft and/or loss of PII may have occurred. Refer to IRM 3.0.167, Losses and Shortages if there are losses.

    2. Determine if all pages of the remittance transmittal are included. For example, if a remittance transmittal indicates there are multiple pages, count the transmittal pages. If a page is not included, contact the originator to determine if a page is missing. Inform your manager. A potential loss of PII may have occurred.

    3. Examine each remittance item listed and place a distinctive check mark adjacent to the item in green to indicate it was received. If the remittance item is not clearly marked with a distinctive check mark, the originator may question whether the item was received. If a remittance is missing, you have a loss or shortage. Do not discard the envelope(s) when items are missing. Contact the originator immediately. Inform your manager.

    4. You must report incidents of missing, lost, stolen, or altered remittances (checks, money orders, etc.) and lost or stolen unissued Form 809 immediately. Inform your manager. Report to the TIGTA Office of Investigations at 800–366–4484. Also report to the campus Remittance Security Coordinator.
      It is important to report these occurrences to your manager immediately in addition to issuance of Form 5919 Teller's Error Advice.
      For example, a check is listed on a transmittal, but not received in the package at the campus, Form 5919 for response required is issued. The required response is the check. In addition, you will immediately inform your manager. If the field office manager's response to the 5919 is that he/she cannot locate the check, then the occurrence must be reported to the TIGTA Office of Investigations at 800–366–4484, Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777, and the campus Remittance Security Coordinator.

    5. You must report losses of personally identifiable information (PII) within one hour to your manager, Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777, TIGTA Office of Investigations at 800–366–4484, and the campus Remittance Security Coordinator.
      For example, when you receive a

    6. Examine the remittance package for timeliness, errors, prepare for processing, and generate error notices using the e-Trak 809 Database System. Ensure money amounts listed are the same as money amounts received.

    7. Date stamp the date received at the campus.

    8. Sign and date the remittance transmittal in the lower right hand corner.

    9. Return an acknowledgment copy to the originator at the specific address listed on the remittance transmittal within five working days.


  2. When examining remittance package contents, ensure all items listed on the Form 3210 Document Transmittal and Form 795 and Form 795A Daily Report of Collection Activity are included. For example, if an administrative employee in the field office sends multiple Form 795 and Form 795A and attachments for a group, the remittance perfection technician must ensure the Form 3210 transmittal has all items listed, and the individual Form 795 and Form 795A Daily Report of Collection Activity has all items included.

3.8.47.5.2.1  (10-01-2014)
Timeliness of Field Office Collected Remittances Defined

  1. All government funds collected must be deposited within three banking days (Title 31, U.S. C § 3302). Internal Revenue Code § 7809 further requires a 24 hour deposit standard for tax collections.

  2. Any IRS employee receiving a remittance from a taxpayer must transmit the remittance on the same day as received or as soon as possible the next business day to ensure receipt in the Submission Processing site within 48 hours of receipt from the taxpayer. Use of overnight traceable method is required.

  3. Any campus receiving a remittance from a field office employee for processing must process the remittance within 24 hours or one workday.

  4. Cash must be converted to a money order or bank draft within 24 hours of receipt. Taxpayer Assistance Centers depositing cash must deposit within 24 hours of receipt.

  5. Remittance processors will issue Form 5919 Teller's Error Advice to inform the manager if any remittance not received after 3 business days; or after 7 business days if remittance package originated outside the continental United States and the remittance package was not sent timely. Do not issue Form 5919 for taxpayer misdirected remittances. Do not issue Form 5919 for remittances that are sent timely and delayed in transit by the overnight service provider.

    Note:

    If overnight traceable method is not available to revenue officers in the field and the remittances must be transmitted using regular mail then 5 business days is allowed for additional mailing time.

3.8.47.5.2.2  (10-01-2014)
Applying Timeliness Criteria to Remittances (Determining when a Remittance Requires Issuance of Form 5919)

  1. Applying timeliness criteria. Remittance processors must cite as late any remittance that is received later than 3 business days from the date the IRS received the funds or 7 business days for packages originating outside the continental United States, and the delay was not caused by the overnight service provider.
    If the remittance package was sent on the day of receipt or next business day, then it is considered timely.
    Use the e-Trak 809 Database System to issue 5919 (in Teller Role) the Late Remittance error category.
    Issue Teller's Error Advice as Form 809 error by serial number if Form 809 was given to a taxpayer.
    Issue Teller's Error Advice as an employee error by SEID if Form 809 was not involved.

  2. Misdirected remittances are remittances that were sent to locations that are not under a field office collecting function or depositing campus site, such as IRS Headquarter offices, Beckley Finance Center or Department of the Treasury Headquarter offices, in error. Do not issue Form 5919 for misdirected remittances.

  3. Counting business days. Count 3 business days, (count 7 business days if originating outside the continental United States) not including the day the remittance is received, to determine if timely. Count business days received in Collection Field function to determine timeliness of Mutual Collection Assistance Request (MCAR) collections.
    For example, if a remittance is received in the continental United States from a taxpayer on Monday, then the 3rd business day is Thursday. If the remittance is received on the following Friday or later, and it was not sent by the next business day then issue Form 5919 for late remittance.

  4. 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.

  5. Timeliness of MCAR Payments.
    Field employees receive payments from mutual collection income tax treaty partners (other countries). A collection assistance provision requires the IRS to credit the payment transaction as of the date the partner received the payment (partner received date) rather than the date the IRS receives the payment (IRS received date.) Collection Field function employees will annotate the payment voucher with the IRS received date as follows: “MCAR payment IRS received date: "MM/DD/YYYY.” Use the MCAR received date to determine timeliness. In the absence of the notation, issue a Form 5919 Teller's Error Advice based on the received date on the posting voucher.

3.8.47.5.2.3  (10-01-2014)
Applying Timeliness of Remittances Criteria When Overnight Traceable Method is Not Available

  1. Field offices and officials must use overnight traceable method for sending remittances. Remittance processors will cite as late any remittance that is received later than 3 business days from the date collected. Rarely in remote areas or emergencies, "overnight" service is not available. If overnight service was not used then the timeliness criteria is 5 business days to allow the additional mailing time.
    For example, if a remittance is received from a taxpayer on Monday, then the 5th business day is the next Monday. If the remittance is not sent vie overnight traceable method and received in the campus the next week on Tuesday or later, then issue Form 5919 Teller's Error Advice for late remittance.

  2. Cash received by field office employees must be converted within 24 hours, even when overnight traceable method is not available used to transship payments.

3.8.47.5.2.4  (10-01-2014)
Late Remittance Reports for Area Offices

  1. Deposit Timeliness. One of the Service's goals is Deposit Timeliness. Remittance perfection technicians cite remittances collected in field offices as late, when applicable, by issuing Form 5919 Teller's Error Advice to the field office manager. Use the e-Trak 809 Database System to issue Form 5919 Teller's Error Advice for late remittance employee errors by the SEID or Form 809 serial number.
    Beginning FY 2015, the Late Remittance Report will not reflect opportunity costs.

  2. Provide late remittance reports by the 5th workday. Provide late remittance reports in electronic copy (or pdf. copy) by the 5th workday following the end of the month to the Area Director (or their designee). Provide a copy to the Headquarters analyst for the Field Office Payment Processing program and the area office analyst.

  3. Provide late remittance reports upon request. Field office managers may request late remittance reports for offices under their supervision.

  4. Ensure accurate information is distributed to the management officials for the functional area. If an error is discovered on a late remittance report after distribution to management, then issue a corrected report to the same audience within 3 business days of discovery.

  5. Late Remittances due to untimely delivery by overnight mail service provider. The Office of Postal and Transport Policy monitors service of IRS overnight mail providers. If a remittance package is late due to the service provider, then do not issue Form 5919 Teller's Error Advice. Inform the Office of Postal and Transport Policy through their local point of contact.

  6. How to handle Form 5919 Late Remittance Errors. If you have issued Form 5919 late remittance in error, then the campus manager may add a statement in the comments section of Form 5919. The comment will be included in the Late Remittance report. If you discover the error after the Late Remittance Report has been distributed to management, then you must re-issue the Late Remittance Report to indicate the correction.
    Do not remove the error as if it did not occur. Document the transaction accurately.
    Lost packages containing personally identifiable information (PII), such as TINs, SSNs, must also be reported to your manager within one hour. Managers ensure that any losses of PII are promptly reported to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777. An incident number will be assigned.
    You must report updates on incidences, if known. For example, if you recover a lost remittance, then contact IM and provide the information. Reference the incident number.

3.8.47.5.3  (10-01-2014)
Form 3210 Document Transmittal Processing

  1. Form 3210 Document Transmittal for Field Office Collected Remittances. Many field offices use Form 3210, Document Transmittal to transmit remittances. IRM 3.8.47.5.3IRM 3.8.47.5.2.2Additionally, some offices use Form 3210 to combine multiple Forms 795A. Form 3210 transmits documents with or without payment.
    If Form 3210 is used to transmit remittances, then all remittances must be transshipped by the next business day. Apply timeliness of remittances and critical error criteria to all field office receipts, except misdirected remittances and remittances delayed by overnight service provider.

  2. In order to verify all items sent and received, the transmittal should list all items. If used to transmit remittances, then the individual money amounts, and a total of the amount of the items should be displayed.

  3. The table below indicates the steps necessary in receipting the Form 3210.

    Step Action
    1 Verify every item received with a distinctive check mark. If an item is listed but not included, then do not mark it with a distinctive check mark. Note that the item was not received on the transmittal.
    If there is a missing item, and it is a remittance, Form 809 receipt, or any item with personally identifiable information, and it is listed on the transmittal but not included, then immediately inform your manager. The manager will contact or direct contact with the originator regarding the missing item(s).
    Managers must ensure any loss of personally identifiable information (PII), is reported to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777.
    If after contact with the originator, then the remittance or blank Form 809 is determined to be missing, then issue Form 5919 Teller's Error Advice for Missing Payment or Missing Receipt error category.
    Also follow procedures in IRM 3.0.167, Losses and Shortages. Inform the Treasury Office of the Inspector General and Campus Remittance Security Coordinator.
    2 In the bottom right hand corner, sign and date both the original and the copies of Form 3210 Document Transmittal.
    3 Determine if remittances are timely. If the remittances are not timely, then issue Form 5919 for late remittance.

    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.

    4 Review for errors.
    5 Return the acknowledgment copy to the originator at the specific address listed on the transmittal within 5 workdays of receipt.
    6 File the receipted original according to local procedures.
    7 File the campus copy according to local procedures.

3.8.47.5.3.1  (10-01-2014)
Errors Discovered on Form 3210 Document Transmittal for Remittances

  1. If you discover critical errors on a field office remittance transmittal package, issue Form 5919 Teller's Error Advice to the appropriate first level) manager for the SEID of the employee submitting the remittances. If the SEID is not listed on the transmittal, then find the name of the manager on the IRS Discovery Directory.
    Critical errors are defined as those errors associated with waste, fraud, embezzlement, abuse, and include:

    1. Late Remittances.

    2. Form 809 Receipt for Payment of Taxes errors in critical fields.

    3. Cash conversion not within 24 hours of receipt or one workday for field offices; 5 workdays for campuses if less than $5000.

      Note:

      If Form 809 is transmitted on Form 3210 in error, then treat Form 3210 as a Form 795 and Form 795A Daily Report of Collection Activity transmittal.


    4. Incorrect Money Amount - All Money amount discrepancies (different dollar amounts received than listed and/or totals and/or item money amounts differ).

    5. Missing Payment - Remittance listed on the transmittal but not included.

    6. Illegible.

    7. Missing Form 809 Part

    8. Incorrect Address for Remittances - Provide the correct address when providing feedback.

  2. If you discover an error, then write it on the transmittal and issue Form 5919 Teller's Error Advice.

3.8.47.5.4  (10-01-2014)
Procedures for Sending Tax Receipts to Submission Processing Centers and Addresses for Field Office Employee-Collected Remittances

  1. Procedures for sending tax receipts to Submission Processing Centers. Field offices and field employees must send receipts to the aligned Submission Processing Center at the dedicated official use only address identified by the Submission Processing site. PO Box addresses may not be used for private delivery services.

    1. All daily remittances must be sent by overnight traceable method. Use overnight traceable method to send remittances to the designated Submission Processing Center. This ensures we meet our corporate responsibility for timely payment processing and customer service. Use the contract overnight service provider or registered mail with the United States Postal Service. Double wrap these mailings in opaque paper envelopes or boxes to protect taxpayer information.

    2. Tax receipts must be timely. Transship to the designated Submission Processing Center on the day of receipt from the taxpayer, or as soon as possible the next business day. Do not send cash in the mail. Convert cash to a money order (or bank draft) payable to United States Treasury before mailing.

    3. Include a completed posting document. for proper crediting of customer accounts, if the remittance is not attached to an original tax return. Use a transmittal document, listing specific package contents. Form 809 Receipt for Payment of Taxes, are transmitted via Form 795 and Form 795A Daily Report of Collection Activity. The name of the sender, return address (with stop number), and telephone number is required on all transmittals.

    4. The sender must establish a control to ensure delivery of tax receipts. The control must include dollar amounts of taxpayer receipts by Taxpayer Identification Number (TIN), correlated to the package tracer information. For example, if the transit provider informs IRS that package number 12345-67-89 was destroyed, a control is needed that enables proper identification of impacted taxpayer(s) so that relief could be granted. If remittance packages are lost during transit, the sender must report to the Treasury Inspector General for Tax Administration Office of Investigations (TIGTA) at 800-366-4484 and personally identifiable information (PII) losses must also be reported to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777 within one hour of discovery.

    5. Submission Processing Centers must place a distinctive check mark adjacent to all remittances received and return a copy to the originator as acknowledgement within five (5) workdays. Senders must follow up with the destination Submission Processing Center within ten (10) workdays on deposit packages not acknowledged, or specific remittance items not acknowledged.

    6. Preparing remittances for mailing.
      The inside envelope or box is required to contain the following:
      Name and title of the person who is authorized to open the package,
      Address of the receiving office, including Mail Stop number and
      Return address of the office mailing the package.
      "Limited Official Use" is required to be clearly marked or stamped on the front and back of the inside envelope or box. Use of an E-19 or E-20 "Confidential Information—To be opened by addressee only" envelope is acceptable.

      Note:

      The responsible official authorized to open the package is Submission Processing Operations Manager, Receipt and Control. The Operations Manager may designate specific staff members who may open the package. We recommend that "LARGE" be annotated on envelopes containing a single remittance of $100,000 or more or if the aggregate total of remittances is $100,000 or more.


    7. The outside envelope is required to contain the following:
      Title of person authorized to open the envelope or box,
      Name of the person must not be included,
      Office name and address of the receiving office, including Mail Stop Number and
      Return address of the office mailing the remittance package.

  2. Submission Processing Center specific addresses (with stop numbers), key contacts, and E-mail addresses are listed on the Field Office Payment Processing site. Field Office Payment ProcessingUse of the Campus Ship tool is recommended to ensure the correct address. Refer to the Office of Postal Policy site:UPS Campus Ship

3.8.47.5.4.1  (10-01-2014)
Submission Processing Center / Field Office Alignment for Form 809 and Other Tax Payments

  1. Submission Processing Center / Field Office Alignment for Form 809 and Other Tax Payments. Submission Processing Centers Field Office Payment Processing units process Form 809 and most other tax payments collected in field offices as aligned. Major groups of tax payment collectors in the field are aligned with specific sites.
    Austin, Fresno and Kansas City service Field Assistance Taxpayer Assistance Centers (Taxpayer Assistance Centers) and payments that cannot be processed on RS-PCC.
    Austin, Fresno and Kansas City service field office mail remittances not solicited by a business area that require research (unable to process through RS-PCC).
    Cincinnati and Ogden service SB/SE Collection Field function and SB/SE Examination field offices.
    Ogden services LB&I and TE/GE field office functions.
    Kansas City services the Appeals organization and is the designated research and processing site for misdirected remittances into Headquarter offices.
    Cincinnati and Ogden service any field offices routing payments with original Business Masterfile tax returns.
    Austin services the Offshore Voluntary Disclosure Program (OVDP) voluntary disclosure initial packages from taxpayers.

  2. Field office functional areas and their servicing site can and must process all tax payments received timely and accurately.

    Field Office Functional Area Servicing Submission Processing Center
    Field Assistance Area 1 Fresno
    Field Assistance Area 2 Kansas City
    Field Assistance Areas 3 and 4 Austin
    Field Assistance Area 5 Fresno
    Collection (States Serviced by Ogden) Collection offices are serviced by either Cincinnati or Ogden as aligned by state.
    States serviced by Ogden are Alabama, Alaska, Arizona, Arkansas, California, Colorado, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, International, Louisiana, Maryland, Mississippi, Montana, Nevada, New Jersey, New Mexico, North Carolina, Oklahoma, Oregon, Pennsylvania, Puerto Rico, South Carolina, Tennessee Texas, Utah, Virginia, Washington, and Wyoming.
    Collection (States Serviced by Cincinnati) Collection offices are serviced by either Cincinnati or Ogden as aligned by state.
    States serviced by Cincinnati are Connecticut, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Massachusetts, Michigan, Minnesota, Missouri, Nebraska, New Hampshire, New York, North Dakota, Ohio, Rhode Island, South Dakota, Vermont, West Virginia, and Wisconsin.
    SB/SE Examination SB/SE Examination offices are serviced by Primary Business Code (PBC).
    Cincinnati services PBC 201, 202, 204, 212, 213, and 214.
    Ogden services PBC 203, 205, 206, 207, 301 through 309 and 315.
    Appeals Kansas City
    Misdirected remittances into Headquarters Offices, Department of the Treasury, Beckley Finance Center (research and processing) Kansas City
    TE/GE Ogden
    Campus Support Ogden
    LB&I Ogden
    International Individual Masterfile Austin
    International Business Masterfile (BMF) Ogden
    Offshore Voluntary Disclosure Program Austin
    Field Office mail remittances not solicited by any business area (and cannot be processed locally). Austin, Fresno or Kansas City based on state alignment of Field Assistance (FA) areas.
    FA Areas 1 and 5 are serviced by Fresno.
    FA Areas 3 and 4 are serviced by Austin.
    FA Area 2 is serviced by Kansas City.
  3. The research and deposit servicing site for Headquarters IRS and Department of the Treasury administrative offices that receive misdirected remittances is Kansas City. Misdirected remittances are those that are forwarded to an office that is not under a field office function or depositing campus.

  4. Cincinnati and Ogden service SB/SE Field Collection revenue officers, SB/SE Examination, Technical Services, Technical advisors and Tax examiners. SB/SE Property and Liquidation Specialists are serviced by Ogden. Ogden services LB&I Division, including Business Masterfile International.

  5. The Field Director, Submission Processing of each campus or their designee must communicate any change to the specific address for remittances to all area office directors for dissemination and authors of IRM 21.3.4 Field Assistance, IRM 5.1.2 General Handbook-Remittances, Form 809 and Designated Payments, and IRM 3.8.47, at least (10) ten days in advance of change. Any communication to field offices regarding the address must reiterate that the specific address is only for the use of field office employees to send remittances under their direct control. Official use only addresses for remittances must not have any terms identifying remittances on the outside envelope. Field office employees must provide public addresses listed on tax form instructions to taxpayers.

3.8.47.5.5  (10-01-2014)
Receipt Form 795A (CG) Remittance and Return Report

  1. Form 795A (CG) Remittance and Return Report is the transmittal used by revenue officers and collecting officials for daily hard copy collections, (paper checks, money orders, Form 809 receipts and tax returns). Form 795A (CG) is from the Integrated Collection System (ICS).
    Remittance perfection technicians review, verify and receipt Form 795A CG, Remittance and Return Report and Supplemental Remittance and Return Report hard copy collections.

  2. http://irm.web.irs.gov/Part10/Chapter5/Section4/IRM10.5.4.asp#10.5.4.3.1

  3. If any non-remittance item with PII is missing, then note the transmittal document that it was not received.
    If a remittance is listed and not enclosed, then immediately inform your supervisor to contact the originator for the missing payment. or Form 809. You will also note the transmittal document in green and issue Form 5919 Teller's Error Advice in the e-Trak 809 Database System for Missing Payment error category or Missing Payment to the group manager.

  4. Form 795A (CG) does not require close review of entity information, since it is systemically generated. Check the name and compare to the Form 809 listed to ensure it is the same employee's transmittal.

3.8.47.5.5.1  (10-01-2014)
Receipt Form 795 and Form 795A Daily Report of Collection Activity Transmittals

  1. Receipt Form 795 and Form 795A by verifying what was received or not received with the transmittal.
    This is a very important step in processing field office-collected payments.
    Each item and remittance transmitted must be accounted for. If any required part of Form 809 is missing, you must note the 795 transmittal document, as well as issue Form 5919 Teller's Error Advice to inform the appropriate field office supervisor. The original of the receipt will be maintained in the unit files. The copy will be sent to the originator as an acknowledgment that the documents were received. Send acknowledgments within 5 working days to the originator at the specific address listed on the transmittal.

  2. The following table indicates the steps in this process.

    Step Action
    1 Verify that all pages of the Form 795 transmittal are included.
    2 Mark each item and remittance received with a distinctive check mark in the column or space adjacent to the remittance item. It is not necessary to check mark a description of an item. For example, 1 check for $300 Master File Tax (MFT) 30, Tax period 2010, requires only one distinctive check mark.
    Inform your supervisor immediately if a remittance, Form 809 or for any loss of personally identifiable information (PII). IRM 10.5.4.3.1 Timely Reporting: Within One Hour, requires all incidents involving personally identifiable information must be reported within one hour of discovering the incident.
    3 In the space provided in the lower right hand corner, initial and enter the date the returns and remittances are detached from both the original and the copy of Form 795.
    4 Return the initialed copy of Form 795 to the originator (person who sent the Form 795) at the specific address listed on the transmittal within 5 workdays as acknowledgment of receipt for the remittances, returns, and posting documents.
    5 File the original in chronological order by field office in ascending date order. Files should distinguish between operating divisions.
    6 Retain Form 795 records for 3 years (the current calendar year the Form 795 was submitted plus two years).
  3. Time Sensitivity: It is extremely important that these documents are submitted timely. Timely submissions and transmissions are those that take place at the close of the business day or as soon as possible the next business day.

3.8.47.5.5.2  (10-01-2014)
Remittance Packages from Cash Depositing Taxpayer Assistance Centers

  1. Field Assistance Taxpayer Assistance Centers (Taxpayer Assistance Centers) deposit cash payments collected locally into Treasury Government Authorized (TGA) banks and send only noncash remittances to campuses for processing. All cash deposits require accounting packages for daily balancing and journaling into Redesigned Revenue Accounting Control System.

  2. Cash depositing Taxpayer Assistance Centers will scan and upload their accounting package documents to the Submission Processing Accounting and Tax Payment Branch SharePoint site:Accounting and Tax Payment Branch SharePoint
    Taxpayer Assistance Centers without scanners will continue to either transship the accounting documents.
    Taxpayer Assistance Centers that transship hard copy accounting packages provide additional items in the daily overnight remittance package in a separate envelope marked for Campus Accounting (Redesigned Revenue Accounting Control System Unit). TAC employees will have a separate Form 795 for cash items deposited, in addition to their Form 795A for non-cash remittances.
    The following items will be included in the hard copy accounting package:

    1. Form 795 listing individual Form 809 by serial number and associated Form 809 (Parts 1 and 3).

    2. IDRS print of tax class totals from PYBAL, generated from input of command code PAYMT. Route to Campus Accounting.

    3. Statement of losses, shortages, or discrepancies associated with the deposit (if applicable). Route to Campus Accounting.

      Note:

      If there are any deposit or posting discrepancies identified, that must be corrected by the campus, then the TAC manager will provide a signed Form 2424 Account Adjustment Voucher with the deposit. If there is a discrepancy with the daily TAC deposit identified by Campus Accounting, and Form 2424 Account Adjustment Voucher is necessary, then the TAC manager will provide the digitally signed Form 2424 Account Adjustment Voucher within 24 hours of notification.

    4. Form 2424 Account Adjustment Voucher, if any losses, shortages, or discrepancies are applicable to that day's work. Route to Campus Accounting.

  3. TAC managers will provide a digitally signed Form 2424 Account Adjustment Voucher, within 24 hours upon notification from Campus Accounting that an out of balance condition exists.

3.8.47.5.5.3  (10-01-2014)
Errors Discovered on Form 795 and Form 795A CG Daily Report of Collection Activity or ICS Remittance and Return Report

  1. If you discover gross errors or omissions made by a field office employee (during the process of perfecting the posting documents), it may be necessary to contact the originator or field office supervisor. For example, if a remittance is listed and not included, take immediate action to alert the originator. If not found, the remittance may be lost or stolen. Critical errors are errors that may indicate potential waste, fraud, or embezzlement, such as late remittances, late cash conversion, incorrect money amounts, money amounts out of balance, money amounts that do not match the amount listed on the posting document.

  2. Some errors may be corrected in green. Annotate the corrective actions taken in green on Form 795 and Form 795A. Form 795A must be returned to the originator at the specific address listed on the transmittal. If there are non-critical errors, note the transmittal document. The receiving employee is responsible for reviewing these to ensure they are not repeated. If there are errors noted on the transmittal document, that resulted in an incorrect application to taxpayer accounts, the originating employee will initiate the correction. Non-critical errors do not require issuance of Form 5919.

  3. In the space provided in the lower right hand corner, initial and enter the date the returns and remittances were received on both the original and the copy of Form 795.

  4. Critical errors are those associated with potential fraud and require preparation and issuance of Form 5919, Teller's Error Advice and issuance to inform the appropriate field office manager. A memorandum may be sent in lieu of Form 5919, as a notice informing the manager of errors. List critical errors on the monthly Trends and Patterns Reports provided to the territory manager or department manager.

  5. Occasionally, a Trend and Pattern Report may have an error. If error(s) are discovered after you have distributed the report, then re-issue a corrected report to the same management audience within 3 business days of discovering the error. Do not rescind Form 5919 Teller's Error Advice, unless the remittance perfection technician should not have issued an error notice.

  6. If a late remittance is cited in Collection, and the revenue officer annotated IRM 5.1.2.4(3) on the Form 795A CG transmittal, then you must annotate IRM 5.1.2.4(3) in the comments section of Form 5919.

3.8.47.5.5.4  (10-01-2014)
Procedures for Form 2290 Heavy Vehicle Use Tax Return with Receipted Form 809 (for sites other than Cincinnati)

  1. If your Submission Processing Center is not Cincinnati Submission Processing Center and you receive Form 2290 Heavy Vehicle Use Tax Return with a Form 795 and Form 795A, Daily Report of Collection Activity, transmitting a Form 809 receipt, then you have received it in error. Form 2290 Heavy Vehicle Use Tax Return is only processed at the Cincinnati Submission Processing Center.

  2. Date stamp the Form 2290 with the official IRS received date stamp for the date received at the campus.

    Note:

    Form 2290 payments and tax returns received at Division of Motor Vehicles (DMV) under the Form 2290 Alternate Proof of Payment Program are credited to the taxpayer on the official IRS received date, not the date received at the DMV.

    1. If a Form 809 is not aligned with your site, then send Parts 1 and 3 of Form 809 to the Submission Processing Center that controls the Form 809 book. Campus managers may research the e-Trak 809 Database System in HQ Admin role for the controlling Submission Processing of the book serial number.

    2. Verify receipt of funds, and control Form(s) 809. Use Form 809 as a posting document. Forward the original return to the Cincinnati Submission Processing Center.

  3. Verify the following:

    1. TIN.

    2. TAX PERIOD.

    3. NAME AND ADDRESS.

    4. EDIT Transaction Code 610.

    5. DATE STAMP WITH THE Form 809 RECEIVED DATE.

    6. EDIT Form 809 "NOT A POSTING DOCUMENT."

    7. STAPLE Form 809 TO BACK OF Form 2290-V.

    8. Edit in Red at the bottom of Form 2290 and Form 2290-V Receipt serial number issued.

    9. Edit in red the money amount of check in the left hand corner of Form 2290.

    10. Transship the original return to Cincinnati Submission Processing Center at the following address:
      Internal Revenue Service
      201 West River Center Blvd. Stop 31
      Covington, KY 41011

    11. Process payment via ISRP.

3.8.47.5.6  (10-01-2014)
Integrated Collection System (ICS) Procedures

  1. The Integrated Collection System (ICS) is used by Small Business/Self-Employed Division Collection officials. Remittance perfection technicians in Cincinnati and Ogden servicing SB/SE may research ICS for the intended application of a remittance when it is questionable.

3.8.47.5.6.1  (10-01-2014)
Integrated Collection System (ICS) Functionality

  1. The Integrated Collection System (ICS) contains case information, automated payment posting vouchers, and Form 795 and Form 795A Daily Report of Collection Activity. Remittance processors have READ-ONLY capability. ICS is a useful tool for researching the intended application of a payment when questionable. A Guide to ICS Payment Research is on the ICS web site at http://icsweb.web.irs.gov/ .

  2. ICS quality analysts update employee locator information. Sites servicing SB/SE Collection may use the employee tables to help keep Form 809 control information current.

  3. Whenever remittance processors access the ICS system, a history item must be input to show the reason. All IRS computer security/security of taxpayer data requirements apply.

  4. Revenue officers and other Collection field office employees use ICS to generate payment posting vouchers. When ICS is inoperable for more than 2 business days, employees should use Form 3244 Payment Posting Voucher and Form 795 Daily Report of Collection Activity to manually forward remittances to Submission Processing and avoid delays in processing remittances to taxpayer accounts.

3.8.47.5.7  (10-01-2014)
Processing Supplemental Form 795 and Form 795A, Daily Report of Collection Activity

  1. If the submission of returns or remittances is delayed or for expeditious routing of large remittances, the originator will transmit remittances on a supplemental Form 795 and Form 795A. The Supplemental Form 795 is the same as Form 795, except that the originator will write "Supplemental" in red on the top of the form.

  2. In reviewing the Supplemental Form 795, remittance perfection technicians follow the same steps as for the Form 795. In addition, make sure it contains the following:

    • The date items were received,

    • An explanation for the delay, written on the reverse side of the original,

    • Field office manager's signature or initials (indicating approval).

  3. If the remittance is late, then enter Form 5919 Teller's Error Advice for supplemental late remittance into the e-Trak 809 Database System. In the teller comments section annotate Late Supplemental remittance. Late supplemental remittances are included on the Trends and Patterns and Late Remittance reports to area offices.

  4. Supplemental Form 795-A procedures must be followed by Taxpayer Assistance Centers (Taxpayer Assistance Centers) when RS-PCC is down due to systemic reasons and the TAC is directed to transship. Supplemental Form 795-A must include the RS-PCC downtime dates. When received at the Submission Processing Center, RS-PCC downtime dates are not counted as business days when applying the timeliness criteria for citing late remittances and issuing Form 5919 Teller’s Error Advice Notice(s).

3.8.47.5.7.1  (10-01-2014)
Receipting Supplemental Form 795 and Form 795A Daily Report of Collection Activity

  1. In receipting the Supplemental Form 795 and Form 795A, follow the same steps as in receipting the Form 795 and Form 795A.

3.8.47.5.8  (10-01-2014)
FORM 809, (OFFICIAL) RECEIPT FOR PAYMENT OF TAXES INTERNAL CONTROLS

  1. Form 809, Receipt for Payment of Taxes, the official receipt for taxpayer payments, is very important because it represents money. Handle with the same care and precision required for cash handling. IRM 5.1 2 Field Collecting Procedures - Remittances, Form 809 and Designated Payments and IRM 21.3.4 Taxpayer Contacts - Field Assistance, prescribes field office employee procedures for Form 809 handling for SB/SE and W and I Field Assistance respectively. Additionally, IRM 4.4.24 AIMS Procedures and Processing Instructions - Payments and Remittances provides processing procedures for payments in LB& I and SB/SE Examination functions.

  2. All Submission Processing employees assigned to issue, verify, inspect, or reconcile blank Form 809 must enter accurate information in the e-Trak 809 Database System and adhere to all internal controls.

  3. Each book of Form 809 receipts contains 50 consecutively numbered four-part Form:

    • Part-1, Posting Voucher

    • Part-2, Receipt for Payment of Taxes

    • Part 3, Memo Copy (remittance processor copy)

    • Part-4, Receipt Book Copy (remains with book cover)

3.8.47.5.8.1  (10-01-2014)
Use of Form 809 Receipt for Payment of Taxes

  1. Field office and campus employees must issue Form 809 when they receive cash for payment of taxes. If a payment is by check, money order, draft, etc., then provide Form 809 only if requested by the taxpayer.
    Every taxpayer is lawfully entitled to an official receipt upon request. Form 809 is the Service's only official receipt. Strict control of Form 809 Receipt for Payment of Taxes by all employees is required.
    If you are presented with a document other than an official receipt as a payment receipt, then report the occurrence to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 800-366-4484.

  2. If a field office employee issues Form 809, then the Form 809 is the posting document, unless an original return is also submitted.
    If a remittance is submitted with an original return, then the original return is the posting document.

3.8.47.5.8.2  (10-01-2014)
Authorization to Issue Form 809 to Field Employees

  1. An initial Form 809 Receipt for Payment of Taxes book must be requested by memorandum signed by an authorized official before a Form 809 book can be released.
    Authorized officials are designated by the Area Office Director or Field Director, Submission Processing (for SP campus Form 809 books holders), Field Director, Accounts Management (for AM campus Form 809 book holders) and must be kept on file, with Form 809 Part-3 audit control files.
    The authorizing official must provide the official name of the employee (or approved pseudonym); SEID or unique identifier number, badge number, addresses and names of territory and area managers names, addresses, E-mail addresses and telephone numbers.

    Note:

    IRM 1.2.4 General Management--Use of Pseudonyms by IRS Employees, provides procedural instructions for pseudonym use. Pseudonym registries are maintained by local offices.

  2. At least once a year, each Submission Processing site must obtain a listing of officials authorized to approve issuance of Form 809 receipt books from the area director of all aligned functions and offices serviced. This listing must be checked to ensure officials requesting issuance of a Form 809 book. If not, do not issue the Form 809 book.

3.8.47.5.8.3  (10-01-2014)
Perfecting Form 809 (Received with Payment )

  1. Since Form 809 is high security item, treat blank Form 809 with the same care and precision as cash. Additional verification is needed. You will receive Form 809 Part-1 Posting Voucher, and Form 809 Part-3 Memo Copy (audit file copy). You will also receive Form 809 Part-4 Receipt Book Copy within 30 days of when the book is completed. You must review the form to make sure it has:

    • No erasures, alterations (of any kind), or markovers in the following critical fields (all money amounts, assessment amounts, taxpayer name and TIN, date of issue, and employee signature).

      Note:

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

    • No math errors. All money amounts must be accurate.

    • The correct amount of money is remitted with the Form 809 receipt. Look at the money amount on the posting voucher to see that it is the same as the remitted amount.

      Note:

      If you do not receive a money order or bank draft for the correct amount, then you must treat this as a shortage or overage. For cash courier payments processed in Taxpayer Assistance Centers, the correct amount of money must be posted to the tax account. Immediately inform your manager of any missing or incorrect money amount. Issue Form 5919 Teller's Error Advice for Missing Payment, or Incorrect Money Amount as applicable. Report all losses or shortages. Refer to IRM 3.0.167, Losses and Shortages.

    • A correct and unaltered signature of the employee to whom the book was issued, or their approved pseudonym.

    • Cash that was converted within one working day after it was received by the field office employee.

      Note:

      Submission Processing and Campus Support employees convert cash less than $5000 weekly. Cash is turned in daily to local management.

    • If cash was converted, then cash conversion information must be recorded on Part-3 of the form. This consists of the:
      Name of the institution converting the cash,
      Serial number of the bank check or money order, and
      Date of the conversion.

    • Only one tax period listed, or if paying a separate user fee, then one user fee may be listed.

    • The taxpayer's complete address.

    • No inconsistencies on the carbon copy.

    • If a receipt is voided, then all three parts of the receipt must be included and an explanation is required on the reverse of Form 809 Part 1. (Part 4 remains with the book and is associated later.)

    • The taxpayer's name and address must be on the money order for converted cash.

      Note:

      Lockbox sites may send cash of less than $1 to campuses for processing. The campus employee converting the cash should annotate RECEIVED FROM LOCKBOX MM/DD/YYYY, (date received from Lockbox) on Part-3 of the Form 809.

  2. If an error is discovered on a Form 809, then Teller must create Form 5919 Teller's Error Advice in e-Trak 809 Database System for the Form 809 serial number. Select the appropriate error category from the dropdown menu. Explain the specific error in the Teller Comments.

  3. Master File Tax (MFT) Code Incorrect: If Form 809 is being used as a posting voucher, then ensure the MFT is correct for the type of tax. If the MFT is different from the type of tax, and the MFT is the obvious error, then edit the Form 809 in green for the correct MFT to avoid processing errors.

  4. Name Control Incorrect: If Form 809 is being used as a posting voucher, and there is an obvious error with the name control, edit the Form 809 in green for the correct name control. If you are unsure that the return is an original document, follow IDRS research procedures. Refer to Document 6209 IRS Processing Codes and Information.

3.8.47.5.8.4  (10-01-2014)
Critical Errors on Form 809 or Remittances (Requires Issuance of Teller's Error Advice)

  1. Form 809 must be free of error in all critical fields.
    Remittance processors must issue Form 5919 Teller's Error Advice for all Form 809 critical errors in the e-Trak 809 Database System using the Teller role. Take the following actions.

    1. Select Form 809 error category and type from the drop down menu.

    2. Explain the specific error in the Teller Comments field,

    3. If a hard copy item is required to be submitted to the campus to resolve the error, then state the item that must be provided to the campus and the specific campus address.

    4. Include a scanned copy of the supporting documentation (incoming documentation) for the error

    5. File a copy of Form 5919 with the corresponding Form 809 serial number in the audit file.


    Explain the specific error in the Teller Comments, and
    If a hard copy item is required to be submitted to the campus, then state it in the Teller comments and include the specific campus address.
    Include supporting documentation. File a copy of Form 5919 issued for official receipts daily in the Form 809 Part 3 audit file with the corresponding receipt by serial number.

  2. Timeframes for issuance of Form 5919. Remittance perfection technicians must issue Form 5919 Teller's Error Advice in e-Trak 809 Database System within 3 business days of receipt of the critical error and within 5 business days during the peak season.

  3. Follow up on hard copy responses to each Teller's Error Advice on the day after they are due if not received.

  4. Form 809 must be free of error in all critical fields. Critical fields of Form 809 are:

    • The taxpayer name and identification number (TIN),

    • All money amounts,

    • The name of the party from whom the payment was received,

    • Assessment amounts,

    • Date of issue, and

    • Signature of employee.


  5. Report any missing money or missing blank Form 809 immediately to your manager. Also issue Form 5919 Teller's Error Advice. If the originator confirms that a remittance or PII is missing, then follow IRM 3.0.167, Losses and Shortages. Inform your manager. Report to the Office of the Inspector General for Tax Administration, the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling at 267-941-7777, and the campus Remittance Security Coordinator.

3.8.47.5.8.5  (10-01-2014)
Remittance Submitted with Form 809 and Tax Return

  1. If Form 809 is submitted with an original tax return and a remittance, then the original tax return is used as a posting document. Part-1 of the Form 809 cannot be used as a posting voucher. If the remittance processor is unsure that the return is an original document, then follow IDRS research procedures.

  2. Follow the steps below to process the Form 809:

    Step Action
    1 Staple Part-1 to the return and write across it: Not a posting document----DO NOT PROCESS.
    2 File Part-3 in numerical sequence for control purposes.

3.8.47.5.8.6  (10-01-2014)
Voided Form 809

  1. Remittance processors may receive a voided Form 809 with a remittance transmittal. You must make sure there is an explanation for the void, that all three parts are present and that VOID is written on all three parts. Form 809 must be stapled in reverse order, and an explanation for the void written on the reverse of Form 809 Part-1. If Form 809 is not properly voided, or voided without explanation, issue Form 5919, Teller's Error Advice for Improperly Void to inform the field office manager. If the field office employee cannot retrieve Part-2 of the voided Form 809 from the taxpayer, then the originating field office employee will prepare a replacement receipt.
    The table below describes the review and actions required on voided Form 809 documents:

    Document What to Review Action
    Original Form 809
    1. VOID is written on the front of Parts 1, 2, and 3

    2. Form 809 Parts 1, 2 and 3 are stapled together in reverse order and an explanation for the void is written on the back of Part 1.

    1. If VOID is not written on the front of each part, then issue Teller's Error Advice for Improperly Voided error category. Attach copy of the receipt that is not marked VOID as supporting documentation. File response in the Form 809 audit file.

    2. If an explanation is not written on the back of Part 1, then issue Teller's Error Advice for Improperly Voided error category. Attach copy of the receipt that is not marked VOID as supporting documentation. File response in the Form 809 audit file.

    Replacement Form 809 Across Parts 1, 2 and 3 is written: "Replacement for receipt # NNNNNN-NN, issued on MMDDYYYY " , across the top of the replacement Form 809. Replacing Receipt Serial No _Part-2 of the Form 809 replacement receipt is attached to Part-1 and 3 of the original receipt.  

3.8.47.5.9  (10-01-2014)
Campus Manager Communication with Field Offices

  1. Campus managers for the Field Office Payment Processing Program must establish and maintain open lines of communication with key officials of their servicing area offices. Campus managers are listed on the e-Trak 809 Database System home page. e-Trak 809 Database System Home Page
    If you are contacted by a field office employee or manager regarding an issue that is national in scope, but not a Submission Processing issue, then tactfully encourage the employee to discuss with his or her manager or the Headquarter analyst for remittances for the operating division or function.
    Remittance perfection technicians must not answer technical questions regarding policy or procedure for other functional areas. Rather, tactfully refer them to their designated Headquarters analyst or manager to ensure communications and procedures are accurate, clear and complete. Headquarter analysts for remittances are listed on the Field Office Payment Processing site. Field Office Payment Processing. Scroll to the bottom of the home page. Refer to the appropriate functional area listed under "Payment Information for Field Office Employees."

  2. Telephone Log. Field Office Payment Processing campus managers and/or staff will occasionally receive telephone calls regarding payment issues. Record all incoming telephone inquiries on a telephone log and provide to the designated Planning and Analysis staff analyst for Field Office Payment Processing.
    Planning and Analysis staff will review nature and volume of inquiries for further action. Immediately inform your manager if calls indicate a quality or systemic issue in Submission Processing. Provide local points of contact for campus issues that surface frequently, such as payment tracers.

  3. Be on the look out for quality and/or systemic problems. Inform the Headquarters Submission Processing analyst if field offices are calling about issues that are national in scope, e.g., any issue requiring an IRM change and any void In processes.
    Surface issues to the Headquarters analyst for the Field Office Payment Processing program.

  4. Key contacts are listed and updated regularly on the Field Office Payment Processing site.Field Office Payment Processing

3.8.47.6  (10-01-2014)
Maintaining Control and Inventory of Form 809 (Official) Receipt for Payment of Taxes

  1. The IRS requires that all employees maintain strict control and inventory of Form 809 (Official) Receipt for Payment of Taxes. Precision handling and accurate documentation is required. The strict internal control level is the equivalent of cash handling.
    Maintain Form 809 Part-3 audit files daily. It is also necessary to maintain Form 809 inventory to service aligned field offices. Submission Processing Centers will maintain an inventory level of approximately six months. Title 26 USC §6314 provides that taxpayers are provided receipts upon request. There is one official IRS receipt, Form 809 Receipt for Payment of Taxes.

  2. Procedures for Handling Misdirected Form 809
    Occasionally, a field office employee may send their Form 809 to the wrong Submission Processing Center. If you receive Form 809, then you must review any Form 809 received with the same care and precision as if the Form 809 was issued from your site, and receipt the funds.
    Issue Form 5919 Teller's Error Advice notice to the employee SEID. The error description is "Incorrect Address for Remittance" .
    Send an email with a scan of the Form 809 and supporting documents to the Campus Manager controlling the misdirected Form 809. Campus managers are listed on the home page of the e-Trak 809 Database System. e-Trak 809 Database System
    The campus that controls the Form 809 will issue Form 5919 Teller Error Advice in the e-Trak 809 Database System. Inform the campus manager of any error conditions.
    Transship the Form 809 Part-3 and a copy of the error notice via overnight traceable method to the Submission Processing site that issued the Form 809.

3.8.47.6.1  (10-01-2014)
Responsibilities of a Remittance Processor

  1. The responsibilities of a remittance processor concerning Form 809, (Official) Receipt for Payment of Taxes, goes beyond perfecting and processing. Strict control of official receipts must be maintained at all times. Remittance perfection technicians must ensure the correct amount of money is received and perform duties as assigned by the Campus Manager to provide support to:

    • Form 809 inventory verification quarterly,

    • Issue and follow up on Form 809 books to authorized field employees if assigned as Issuer,

    • Issue Form 5919 Teller's Error Advice for critical errors if assigned as Teller,

    • Input updated data into if assigned Campus Admin role,

    • Inspect Form 809 shipments if assigned as Inspector,

    • Review Form 809 for errors and issue error notices,

    • File Form 809 Part-3 memo copies daily,

    • File new inventory of books,

    • Assist with transfer inventory to other sites as directed by manager,

    • File closed Form 809 books, and

    • Assist with official investigations.

3.8.47.6.2  (10-01-2014)
Responsibilities of a Remittance Processing Campus Manager

  1. Remittance processing managers are responsible for ensuring strict control of Form 809 receipts, effective cash management, and accurate accounting and processing. Managers ensure remittance processors meet responsibilities and organizational goals.

    • Brief remittance processors on accountability and the importance of accuracy and timeliness, that correct amounts of money are received, and certify Form 5919 Teller's Error Advice is correctly issued as necessary.

    • Initiate action to ensure quarterly inventory verification and documentation is completed by a manager without responsibility for Form 809,

    • Campus manager is the designated liaison for the Field Office Payment Processing Program,

    • Ensure all monthly Trends and Patterns and Late Remittance reports are distributed timely and to the appropriate management officials as required,

    • Conduct and document management reviews of all Field Office Payment Processing program work to ensure adherence to IRM 3.8.47 guidelines,

    • Conduct and document review of IDRS profiles of employees each month,

    • Ensure adherence to all remittance security requirements in IRMs 3.8.45 and 3.8.47. Managers are responsible for internal controls, and

    • Report immediately all potential losses and shortages, including loss of personally identifiable information (PII) to the TIGTA Office of Investigations at 800–366–4484, to the campus Remittance Security Coordinator and to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) by calling
      267-941-7777.

  2. Management reviews by the supervisor must be conducted and documented at least annually to ensure all aspects of the Field Office Payment Processing program are in adherence to IRM 3.8.47.

    1. Review Form 809 books assigned to employees.

    2. Review Form 3210 transmittals to ensure each remittance is marked with a distinctive check mark , signed and are returned timely.

    3. Review Form 795 to ensure remittances are marked with a distinctive check mark, signed and returned timely.

    4. Review Teller Error Response Required Report weekly to ensure timely follow up on hard copy overdue responses.


  3. Management reviews by the supervisor must be conducted and documented at least quarterly to ensure adherence to internal controls for the security of remittances and returned refund checks transshipped out of the campus.

3.8.47.6.3  (10-01-2014)
Field Office Payment Processing Program Campus Manager as Designated Liaison

  1. The Campus Manager is the designated liaison and will establish and maintain open lines of communication with key officials of area offices aligned for Form 809 controls and collected remittances. The name of the Campus Manager is listed on Form 5919 Teller's Error Advice issued from e-Trak 809 Database System. Campus manager will communicate with field offices as follows:

    1. Misdirected Form 809
      Rarely, Form 809 may be sent to the wrong campus. The liaison communicates with other campuses to ensure Form 809 is routed to the correct site.

    2. Annual Reconciliation of Form 809 Receipts
      Campus managers communicate with field office officials to update organizational information, distribute annual lists, and resolve any discrepancies.

    3. Remittance Transmittals
      If remittance transmittals require research or any requests for copies will be directed to the campus manager.

    4. Communications Regarding Current Remittance Issues
      Conference calls may be hosted regularly during the peak-payment processing periods and other times. It may be necessary to communicate other remittance issues.

3.8.47.6.4  (10-01-2014)
Ordering Form 809

  1. Form 809 will be printed bi-annually and shipped directly to campuses. All Form 809 printing must be approved by Headquarters Accounting Services and Headquarters Collection Policy Analyst.

  2. Austin, Cincinnati, Fresno, Kansas City and Ogden Submission Processing Centers service Form 809 requests for field offices.

3.8.47.6.5  (10-01-2014)
Receiving Form 809 Book Inventory

  1. Submission Processing sites must gain approval by serial number from the respective Operations Manager, Receipt and Control to borrow or transfer unissued Form 809 book inventory. A Teller must be assigned to initiate a transfer request in the e-Trak 809 Database System. Teller role has this capability. Headquarters Administrator approves transfers of inventory between campuses.


  2. The Campus manager must identify remittance perfection technicians or other employees to receive and inspect the Form 809 inventory. All employees receiving and inspecting Form 809 inventory must have RSTRK with Definer R activated on their IDRS profiles before receiving and verifying the inventory.
    The manager will take the following steps:

    Step Actions for Field Office Payment Processing Manager
    1 Identify remittance perfection technicians (or other employees) to verify and inspect the Form 809 books. Employees with Issuer role may not conduct inspections.
    2 Review the IDRS profile of the employee to ensure RSTRK with Definer R has been activated and that the employee does not have sensitive command codes in their IDRS profile.
    3 Direct the assigned employees to input online 5081 for access to the E-Trak 809 Database System, if they do not have access already. Provide a sanitized copy of their IDRS profile showing RSTRK with Definer R to the HQ System Administrator for the E-Trak 809 Database System.
    4 Assign permission for Inspector role in e-Trak 809 Database System.
    Assign a range of Form 809 book serial numbers to the Inspector role employee(s) for them to complete the inspection and then document the inspection in the E-Trak 809 Database system. You will have received a listing of serial numbers from the Media and Publications printing specialist prior to shipment.
    5 If there are any defects identified by the assigned employees, then you must also inspect the book and follow guidance from Media and Publications printing specialist to have the book reprinted. If reprinting, then void all receipts in the defective book.
  3. Remittance perfection technicians assigned to receive and inspect new Form 809 book shipments will take the following steps:

    Step Action
    1 Compare and verify that each Form 809 book serial number is the same as listed on the transmittal document.
    2 Compare and verify that each Form 809 book serial number is the same as the serial numbers provided by the Media and Publications printing specialist assigned.
    3 Inspect each Form 809 book to ensure that all four parts of all 50 receipts are included and that there are no defects.
    4 You must sign on to the E-Trak 809 Database System in the Inspector Role and input the serial numbers of books received, being careful to indicate if there are any defects. If there are no defects, then save your work and sign off. If there are defects, then refer to Step 5 below.
    5 If any part of the Form 809 book you are inspecting is defective, then annotate the book is defective and show the defect to the Field Office Payment Processing manager.
    6 Adhere to Media and Publications directions regarding the return of Form 809 books to the Government Printing Office or vendor.
    7 Store and lock blank Form 809 books in numerical sequence in the security (Fireking) cabinets provided.

3.8.47.6.6  (03-21-2014)
Control Inventory of Form 809 Books

  1. Accountability and control of unissued Form 809 receipt books should be assigned to one individual with appropriate backup in each site. RSTRK with Definer R must be activated on the employee IDRS profile before an employee is assigned to control blank Forms 809.

  2. Remittance processors responsible for inventory control will be have permission for the Issuer role in e-Trak 809 Database System. Issuers of blank Form 809 books to employees may not also issue Form 809 receipts to taxpayers.

  3. Transference of unissued Form 809 inventory is allowed only when approved by Operations Managers, Receipt and Control Operations, for each site by serial number.

  4. Transference and receipt of unissued inventory must be documented by name, date, and serial number.

  5. Inspection of Forms 809 must be conducted and documented by serial number and name of inspecting employee within 24 hours of receipt of unissued Form 809 inventory.

  6. Verification of unissued Form 809 (by a manager without responsibility for Field Office Payment Processing) must be done at least once at the end of each quarter within 30 days following the end of each quarter (April 1 through April 30 for the March quarter; July 1 through July 30 for the June quarter; October 1 through October 30 for the September quarter; January 1 through January 30 for the December quarter). The verifying manager will also be assigned Inspector role in e-Trak 809 Database System.

3.8.47.6.7  (10-01-2014)
Authorization for Issuance of Form 809 to Employees

  1. The employee's supervisor (or authorized official) will prepare a memorandum authorizing a new user to receive a Form 809 book. You must have written authorization from an official with authority to approve issuance of a Form 809 book before issuing a receipt book. When requesting issuance of a Form 809 book, managers must identify the operating division, and management hierarchy to the group level, SEID or unique identifier number, addresses and phone numbers. This is necessary to ensure the information is on file if accountable officials have to be contacted.

  2. Generally, only employees reporting to a first-level manager may be issued a Form 809 book. An exception exists in the Field Assistance organization, that allows Form 809 book issuance to a group manager with specific authorization from the Area Director.

  3. A Form 809 book is assigned for the exclusive use of the intended employee. The book is not transferable. In other words, when the Submission Processing Center issues a Form 809 book to an authorized employee, determine the serial number of the book to be issued.

  4. File the authorization for issuance of the Form 809 book in the front of the respective Form 809 Part-3 audit file for the same book.

  5. Supervisors may not approve transfer of an assigned Form 809 book to another employee. For example, if John Doe is assigned Form 809 book with serial number 123456-90, and retires, the book must be returned to the issuing Submission Processing Center. The supervisor may not transfer the book to Mary Smith, who was hired to replace John Doe.


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