3.17.278  Paper Check Conversion (PCC) and Remittance Strategy Paper Check Conversion (RS-PCC) Systems (Cont. 2)

3.17.278.9 
OTCnet Processing Centralized Offer in Compromise (COIC) Payments

3.17.278.9.4  (10-01-2014)
OTCnet Centralized Offer in Compromise (COIC) Required Fields

  1. The following configurable input fields are required on the OTCnet input screen for COIC Payments:

    • Money Amount.

    • Name Control.

    • Offer or Appeals Number.

    • Social Security Number (SSN) or Employer Identification Number (EIN) are entered with no hyphens or dashes. The system accepts one letter or symbol code following SSN/EIN values including:

      Valid Codes Following SSN/EIN
      Blank Valid SSN or EIN
      * Invalid SSN on IMF
      D Temporary TIN
      V Valid SSN on BMF
      P Valid IRA SSN or Valid EPMF EIN
      W Invalid SSN on BMF
      X Invalid IRA SSN or Invalid EPMF EIN

3.17.278.9.5  (10-01-2014)
Manual Processing of COIC Payments

  1. The following payments are processed manually:

    • Government checks which are not endorsed

    • Third party checks which are not endorsed

    • Foreign checks

    • Any check that cannot be read by OTCnet

    • Post dated or stale dated checks

    • Starter checks or checks with missing or incomplete MICR characters

  2. As of October 2008, Memphis and Brookhaven Campus Support began processing Offer in Compromise payments using RS-PCC.

  3. All checks that are unable to be scanned by OTCnet or RS-PCC will be transshipped to Cincinnati Submission Processing via overnight mail delivery to:

    Internal Revenue Service
    Stop 317
    201 West Rivercenter
    Covington, KY 41011

    The PCC Manager lines through "Electronically Presented" on the front of the check if it is stamped. Campus Support will prepare a Form 3210 Document Transmittal and list each check that failed to scan through OTCnet or RS-PCC. The following must be listed on each Form 3210:

    • Offer Number.

    • Taxpayer Identification Number (TIN) (Only the last 4 digits).

    • Name Control.

    • Check and Account Number.

    • Deposit to 4710 Account- Symbol Number 20x6879.

    Note:

    If any checks cannot successfully be scanned via OTCnet or RS-PCC and "Electronically Presented" or "Electronically Processed" is stamped on the checks, line through "Electronically Presented" or "Electronically Processed" with a red pen. Be careful not to line through any information needed to manually process the checks. Transship the checks by overnight mail with a separate Form 3210, Document Transmittal, and notate that the checks were unable to be processed through OTCnet or RS-PCC

    .

  4. Enclose the Form 3210, attached with a copy of the related Form 2515, Record of Offer in Compromise, and the unprocessables item lined through. A copy of Form 3210 is faxed to Cincinnati using the designated Cincinnati fax number.

3.17.278.9.6  (10-01-2014)
COIC Processing Procedures

  1. Campus Support receives checks back from COIC at the scheduled times set by Campus Support. The Manager/Lead or other authorized designee verifies that the information on the Form 3210, Document Transmittal matches the remittances. The COIC Clerk waits for Campus Support to verify all information, initials the Form 3210 and gives COIC a copy of the Form 3210.

  2. The Manager/Lead or other authorized designee from Campus Support verifies the information on the Form 3210 with the remittances. The Form 3210 is marked in black with the letters "PCC" on top left-hand corner or "RS-PCC." See: IRM 3.17.278.11.11 for RS-PCC Processing Payment Procedures.

  3. Campus Support batches remittances in batches of 20 or less. The operator signs on to PCC using their SEID and password after clicking on the POS icon on the desktop. If the user is using a temporary password, a new password needs to be created.

  4. The Campus Support operators determine if the check is Personal or Non-Personal (all money orders and third party checks must be input as "Non-Personal" ). Select "Personal" or "Non-Personal" from the item "Type Box" on the right side of screen.

  5. The Campus Support operators will input the check received from COIC into the scanner. Place the check in the scanner with the MICR line of the check face up aligned with the right side of the scanner. The MICR line contains the bank routing, account and check number found on the bottom of the check. Gently push the check forward to allow the scanner to grasp the check. Press the "Enter" key or click "Start Scan" button.

  6. If the screen prompts you, "Are you sure this is a business check?," you must answer "Yes" or "No." Select 'Personal' or "Non-Personal" from the "Item Type Box" on the right side of screen.

  7. The check image will appear on the screen. Ensure that the check is readable.

  8. Input the required fields from the source document, not the screen image or remittance.

  9. After the required fields are entered, click "complete" and the scanner will complete the transaction and return the check.

    Note:

    Scanner EC6000i requires the clerk to manually flip the check to scan the back. Scanner EC7000i will automatically flip the check and scan the back.

  10. The scanner will imprint "Electronically Presented" on the front of the check. If this does not appear, the Manager/Lead or another authorized designee needs to stamp the check manually with that stamp in a location that does not interfere with the dollar amount, financial institution information, or the signature.

  11. Continue to input the remainder of the batch.

  12. The clerk inputting the batch visually verifies that all checks are scanned properly, that the entire front of the check image is visible on the screen, and that the dollar amount is legible before signing out of the batch.

  13. When finished, click "CLOSED." Click the Print icon for a batch printout. Close POS and logoff.

3.17.278.9.7  (10-01-2014)
Procedures for Voiding a Check

  1. It is recommended that the manager/lead or other authorized designee void a check input or fix an error. If a check was scanned incorrectly, alert the manager/lead that a check needs to be voided. The check will require re-scanning.

    Note:

    Only the clerk who started the batch can resume the batch. If a clerk is unable to complete a batch, the manager/lead will have to close, balance, and transmit the batch.

  2. Procedures to void a check if the batch status is OPEN:

    1. A check can be voided through POS if the batch is still open and the clerk who owns the batch is available to login to the batch.

    2. Click on "VOID Item" button. The system will require that an authorized user log in. From there, click on the plus "(+)" button of the batch and locate the check you want to void.

    3. The system will ask "Are you sure you want to void?" Click "YES" to void. Then it will come up with the log in for authorized user to void.

    4. The authorized user will be prompted to include the reason for void.

  3. Procedures to void a check if the batch status is CLOSED:

    1. To void an item in the Batch Manager, modify the status of the batch to close, then expand the batch containing the item you wish to void by clicking on the plus "(+)" button of the batch and locate the check you want to void.

    2. Click on the "VOID Item" button.

    3. The system responds with the prompt, "Are you sure you want to void?." Click "YES" to confirm.

    4. You will then be prompted to include the reason for void.

    5. The screen returns to the Batch Manager Main Window.

    Note:

    Once an item is voided, it remains both in the Void and on the Batch List marked with a status "Void."

3.17.278.9.8  (10-01-2014)
COIC Completion of Batch by Clerk

  1. If Campus Support is unable to complete a batch deposit within 24 hours, Campus Support must inform the HQ Account Management CS and RS-PCC HQ analysts immediately via telephone or email. The Account Management analyst will then contact the Chief Financial Office (CFO).

  2. When all checks for a batch have been scanned, the clerk will print a batch list. Clerks must balance their scanned checks against the batch list before transmitting their batch.

  3. The Manager/Lead or another authorized designee adds up the checks on a calculator and prints the calculator tape. Attach the calculator tape to the Batch List that will be sent to Redesign Revenue Accounting Control System (RRACS). Verify the total money amount and the total number of checks against those totals on the Batch List. If the total money amounts/checks agree, the next step is to do a quality review on all required fields. If the total money amounts/checks do not agree, check the total money amounts/checks against the Form 3210 Document Transmittal and the Batch List. If they still do not agree, the Manager/Lead must do a verification check and make changes accordingly.

  4. An authorized user must validate the total deposit on the Batch List that Campus Support keeps by indicating on the top right corner Deposit = Number of Checks = Total Money Amount. An additional Log Book is kept within Campus Support that has 7 columns:

    • Doubt of Liability Check Volume.

    • Account 4710 Account Check Volume.

    • Count of Application Fee Check Volume (Form 656).

    • Total Deposit Money Amount.

    • Total Number of Checks = Total of columns 1+2+3.

    • PCC Input Date.

    • Authorized user initials that ELVIS was used to verify total deposits and amount of checks the next day.

3.17.278.9.9  (10-01-2014)
COIC OTCnet Balance

  1. The steps to balance a batch are:

    • Check batch printout against COIC Form 3210, Document Transmittal.

    • Check for accuracy of the SSN/EIN, money amounts, and Offer/Appeal Numbers.

    • If all are correct, run a calculator tape to tally the check amounts.

    • The Total of the checks should match total amount on batch printout.

    • If it matches, the batch is balanced.

    Logon through Batch Manager and scroll to find the specific input clerk's batch. Click it and then click "CLOSE BATCH." A new batch printout will be printed. Click "UPLOAD." This will transmit the batch to Treasury OTCnet.

  2. After transmission of a batch is complete, click "ACKNOWLEDGE" to ensure the batch was sent. Staple the batch printout and calculator tape to a copy of the Form 3210. Place in a United Parcel Service (UPS) mailing envelope. Attach a UPS approval form and mail to Cincinnati RRACS. Staple the PCC clerk's copy of the batch printout to a copy of the Form 3210 with checks, and file in date order.

    Note:

    Checks must be transmitted and posted first then After 14 days, all scanned checks must be shredded. Exception: When there are unresolved errors, checks are not shredded until errors have been corrected. The shredder must be located within the unit where the scanned checks are securely stored.

3.17.278.9.10  (10-01-2014)
Error Prior to Batch Transmission from POS to OTCnet Deposit Ticket

  1. When an error is discovered prior to the batch transmission from POS to OTCnet, the clerk must alert the Manager/Lead. The Manager/Lead or other authorized designee signs on to the OTCnet and makes the appropriate correction to the dollar amount, or voids and re-scans the item.

3.17.278.9.11  (10-01-2014)
Error After Batch Transmission from POS to OTCnet Deposit Ticket

  1. When a error is discovered after the batch has been transmitted to OTCnet, the operator alerts the Manager/Lead. The Manager/Lead calls Treasury OTCnet Support Center immediately to resolve this problem. Also, coordination is required with RRACS.

3.17.278.9.12  (10-01-2014)
OTCnet Image Returned as Unreadable from Fiscal Service

  1. Always ensure both sides of payment, including the MICR line, are readable and there are no black lines on OTCnet screen when initial scan is done.

  2. If the Treasury OTCnet Support Center can not collect the funds upon initial presentment, it may try to collect them through re-presentment up to two additional times.

  3. Occasionally the Treasury OTCnet Support Center will try to resubmit a check if it is unreadable. Treasury OTCnet Support Center will contact the HQ RS-PCC analysts within the 14 days to request that the Site manager re-scan the check a second time.

    1. The Site Manager will pull the check and draw one line through "Electronically Processed," initial the document, and re-scan to create and submit batch with just this one document.

    2. The Site Manager will alert the Treasury OTCnet Support Center at 866-945-7920 to monitor the resubmitted check.

    3. The Site Manager will E-mail the HQ RS-PCC Analyst and RRACS manager when the re-submit was done, indicating the new Image Replacement Number (IRN) and amount.

    4. RRACS will check the CIRA Reports to determine if the re-submit was successful. If successful, RRACS will notify applicable PCC site. A successful resubmit determines that OTCnet document disposal is now allowed.

  4. All Managers and authorized users of the OTCnet System in Campus Support Sites must familiarize themselves with the following IRMs 21.1.7Campus Support, 3.8.44Campus Deposit Activity and 3.8.45Manual Deposit Process, to ensure accuracy, timely deposits, and adherence to internal controls.

3.17.278.10  (10-01-2014)
OTCnet Processing of Insolvency Payments

  1. As of July 2007, IRS began using the Paper Check Conversion System (PCC) to process Centralized Insolvency Payments. In August 2012, PCC was changed to OTCnet. The OTCnet System scans checks and automates the receipts, acceptance, transfer and recording of funds. The OTCnet is a system that converts checks into electronic funds transfers. The paper checks are no longer being sent to the banks. Checks should be shredded 14 days from their deposit ticket date. Exception: if unresolved errors, checks are not shredded until errors have been corrected. The shredder should be located within the unit where the scanned checks are securely stored.

  2. Insolvency payments or Bankruptcy Trustee checks are sent to the Philadelphia Campus Support for processing. The Chief Financial Office (CFO) established and authorized the use of a "suspense" account for the deposit of these remittances prior to the research and posting of the payment to the taxpayers’ account.

3.17.278.10.1  (10-01-2014)
Checks That CAN and CANNOT be Processed Through OTCnet

  1. See: IRM 3.17.278.9.1Checks That CAN and CANNOT be Processed Through OTCnet.

3.17.278.10.2  (10-01-2014)
Customer Support Hours for OTCnet Support Center

  1. See: IRM 3.17.278.9.2Customer Support Hours for OTCnet Support Center.

3.17.278.10.3  (10-01-2014)
Manager/User Responsibility

  1. See: IRM 3.17.278.9.3Manager/User Responsibility.

3.17.278.10.4  (10-01-2014)
OTCnet Access/ Security Forms and Passwords

  1. See: IRM 3.17.278.8OTCnet Access/Security Forms and Passwords.

3.17.278.10.5  (10-01-2014)
OTCnet Insolvency Required Fields

  1. The following configurable input field is required on OTCnet input screen for Insolvency Payments.

    • Money Amount.

3.17.278.10.6  (10-01-2014)
Manual Processing Insolvency Payments

  1. Vouchers with an MFT 17, 20, 28, and Non-Master File (NMF) or any vouchers that are not able to be processed through OTCnet are pulled from the batch that is being worked. These vouchers become manual vouchers.

  2. A new calculator tape is printed without these manual payments.

  3. Campus Support must use Command Code (CC) CRBLK to input the new voucher and check totals from the tape receipt without the manual payment.

  4. Campus Support takes the manual voucher and writes "Manual Payment" and the Check ID number in red ink, in the upper right corner of the voucher. A copy of the voucher is placed in the Insolvency bucket.

  5. The voucher itself is then tagged with an upside down Post-It note in the upper right corner of the voucher with the word "Manual" and the "Check ID number" written on the Post-it note. The voucher is placed on top back in the batch it came from.

  6. The manual voucher amount will appear with the Check totals but not with the CC PYBAL totals. The Manual Voucher is faxed along with the Document Transmittal Form 3210 and Recapitulation of Document Register Form 813A to Ogden Campus Support.

3.17.278.10.7  (10-01-2014)
OTCnet Processing Procedures for Insolvency

  1. Insolvency payments or Bankruptcy Trustee checks are sent to the Philadelphia Campus Support for processing. The Chief Financial Office (CFO) established and authorized the use of a "suspense" Account 4625 for depositing these remittances prior to the research and application of the payment to the taxpayers’ accounts. The purpose of this process is to expedite the government's availability of funds for large dollar payments.

  2. Trustees should mail the Insolvency checks to a Post Office Box designated specifically for these checks.

    The address is:

    Internal Revenue Service
    P.O. Box 7317
    Philadelphia, PA 19101-7317

  3. Trustee payments sent by overnight mail are sent to:

    Internal Revenue Service
    2970 Market Street
    5-Q30 133
    Philadelphia, PA 19104-5016

  4. The Campus Support retrieves mail from the Insolvency PO Box and the Campus street address. Campus Support extracts the mail from the envelope. The envelope and any enclosures are attached to the check. The envelopes are stamped with the IRS received date and given to Centralized Insolvency Operation (CIO) employees in Campus Support.

  5. CIO employees review the checks and divide the checks into two categories:

    • Insolvency Payments processed in Philadelphia.

    • Non - Bankruptcy payments mis-routed to Centralized Insolvency.

  6. Trustees send checks for both single and multiple cases. A single case is defined as one check for one taxpayer. Multiple cases are defined as one check that is intended for multiple taxpayers.

  7. CIO employees take the following actions on single case checks processed by Philadelphia Campus Support:

    • Detach envelopes and attachments from original checks.

    • Post payments to the Automated Insolvency System (AIS), allocate and generate vouchers, substitute Forms 3244, Payment Posting Voucher.

    • Prepare Form 3210, Document Transmittal, listing individual check amounts and trustee name.

    • Provide Form 3210, Document Transmittal, with original checks and substitute Forms 3244 to Campus Support.

  8. CIO employees take the following actions on multiple case checks processed by Philadelphia Campus Support:

    • Detach envelopes and attachments from original checks.

    • Photocopy the check.

    • Associate envelopes and any attachments with copy of check.

    • Prepare Form 3210, Document Transmittal, listing individual check amounts and trustee name.

    • Provide Form 3210, Document Transmittal, with original checks to Campus Support.

    • Deliver copy of checks with attachments to CIO Payment Posting Team.

    • CIO Payment Posting Team process the payment to AIS, and delivers the information to Campus Support.

  9. The Campus Support verifies the Form 3210 Document Transmittal against the checks received from CIO.

  10. The Campus Support team scans Insolvency checks and transmits the check information daily to the Fiscal Service via the OTCnet See: IRM 3.17.278.9.1 Checks That Can and Cannot be Processed Through OTCnet.

  11. Ensure the check image is readable by visually verifying that all checks are scanned properly, that the entire front of the check image is visible on the screen, and that the dollar amount is legible.

  12. Input the required fields from the source document or voucher. Verify that the source document or voucher is equal to the check amount.

  13. The scanner will imprint “Electronically Presented” on the front of the check. If this does not appear, the Lead Clerk needs to stamp the check manually. The stamp needs to be placed in a location that does not interfere with the dollar amount, the financial institution information, or the signature.

  14. When finished, click “CLOSED.” Click the Print Icon for a batch printout. Close POS and logoff.

  15. Any checks that are not successfully scanned via OTCnet must be transshipped. Campus Support must transship CIO payments and vouchers to Ogden Submission Processing Campus. See IRM 3.17.278.10.7(16). The checks and vouchers MUST be identified as Insolvency checks, so that they are not processed as regular remittances and insure they are deposited into the 4625 suspense account.

    Note:

    If checks are not successfully scanned via OTCnet and “Electronically Presented” or "Electronically Processed" is stamped on the checks, line through "Electronically Presented" or "Electronically Processed" with a red pen. Be careful not to line through any information needed to manually process the check. Transship the checks overnight with a separate Form 3210, Document Transmittal, and notate that the checks were unable to be processed through OTCnet.

  16. When OTCnet is down, Account Management (AM) Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst must be notified immediately. If OTCnet is down for more than one day, Campus Support must transship the CIO payments and the vouchers to Ogden Submission Processing at the address below. The checks and vouchers MUST be identified as Insolvency checks, so that they are not processed as regular remittances and to insure they are deposited into the 4625 suspense account.


    Internal Revenue Center
    Attn. Debbie Brown
    Deposit Team Stop 6094
    1973 North Rulon White Blvd.
    Ogden, UT 84404-7843

  17. Campus Support is responsible for taking steps to deposit checks as follows: Verifies the Form 3210 Document Transmittal against the checks received from CIO.

  18. Campus Support inputs checks and transmits the information daily to the Fiscal Service. See IRM 21.1.7.10.2 Checks that Cannot be Processed Through OTCnet.

  19. Campus Support inputs checks received from CIO into scanner (EC6000i or EC7000i). Place the check in the scanner with the MICR line of the check face up aligned with the right side of the scanner. The MICR line contains the bank routing, account and check number found on the bottom of the check. Gently push the check forward to allow the scanner to grasp the check. Press the enter key or click Start Scan button. The scanner will automatically flip the check and scan the back.

    • Note:

      Scanner EC6000i requires the clerk to manually flip the check to scan the back. Scanner EC7000i will automatically flip the check and scan the back.

  20. The check image will appear on the screen. Ensure the check is readable.

  21. Campus Support inputs the required fields from the source document not the screen or remittance.

  22. The scanner will imprint "Electronically Presented" on the front of the check. If this does not appear, the Lead Clerk needs to stamp the check manually. The stamp needs to be placed in a location that does not interfere with the dollar amount, the financial institution information, or the signature.

  23. The clerk inputting the batch visually verifies that all checks are scanned properly, that the entire front of the check image is visible on the screen, and that the dollar amount is legible before signing out of the batch.

  24. When finished, click "CLOSED." Click the Print Icon for a batch printout. Close POS and logoff.

3.17.278.10.8  (10-01-2014)
Procedures for Voiding Checks

  1. See: IRM 3.17.278.9.7

3.17.278.10.9  (10-01-2014)
Completion of Batch by Insolvency Clerks

  1. If Campus Support (CS) is unable to complete a batch deposit within 24 hours, Campus Support will inform RS-PCC Headquarters analyst by telephone or E-mail immediately. The RS-PCC Headquarters Analyst will contact the CFO.

  2. Once a Batch is complete, the clerk will print out the Batch List that has all the information for every check that was scanned. The Batch List is kept with the checks and the Form 3210 Document Transmittal for quality review. Clerks must balance their scanned check against the batch list before transmitting their batch.

  3. The Campus Support Manager/Lead or another authorized designee must quality review the checks that are scanned. Using Batch Manager on the OTCnet System, the reviewer will view the scanned checks. If an error has occurred, the reviewer will correct it through Batch Manager and print a new batch list with the correction. When the batch has been verified, the reviewer will upload and acknowledge the information to the OTC Support Center.

3.17.278.10.10  (10-01-2014)
Insolvency Deposit Ticket Balancing

  1. Campus Support (CS) will retrieve the OTCnet Deposit Ticket Report information from the OTCnet each day for the prior day’s scanned checks. The Deposit Ticket is generated by The OTCnet Support Center at 9:30 a.m. each day. The report list the total amount of money deposited to OTC Support Center from the previous day.

  2. Insolvency OTCnet valid Agency Location Code (ALC) plus 2 - The agency identifying code plus a unique two digit number that is used in POS to identify a cash flow. This number is assigned by Treasury OTC Support Center. The ALC+2 for OTCnet Insolvency: 20092900 00 = OTCnet Insolvency.

  3. The OTCnet Deposit Ticket Report lists all items being deposited into CIR on that day. The following list includes:

    • The deposit ticket number.

    • Number of checks.

    • Dollar amount.

    • Transaction date.

    • Cashier ID.

  4. Each morning the Campus Support manager/lead or other authorized designee must print and compare the previous day's checks transmitted to Fiscal Service to the OTCnet Deposit Ticket Report. The Deposit Ticket Report list the total of checks deposited for each employee. The combined total for all employees of transmitted checks must match the Deposit Ticket Report in order to be balanced.

3.17.278.10.11  (10-01-2014)
OTCnet Insolvency Posting Payments to Master File

  1. Campus Support (CS) receives and acknowledges the Form 3210, Document Transmittal, and accompanying vouchers with a copy of the checks annotated with the Trace ID Number from CIO. For more detail: See Accounts Management IRM 21.1.7.10.4.2.1(1).

  2. Voucher packages are sorted by the Julian date of deposit and CC PAYMT is utilized to credit the taxpayer's account and generate tax class totals. For more detail: See Accounts Management IRM 21.1.7.10.4.2.1(2).

    • Note:

      When a batch cannot be completed within the same Julian date, contact The Ogden accounting team immediately.

  3. All completed work is rubber banded and put in baskets with the CC PYBAL sheets waiting to be balanced.

3.17.278.10.12  (10-01-2014)
Balancing Suspense Accounts 4625

  1. See: Accounts Management IRM 21.1.7.10.4.2.2.

3.17.278.10.13  (10-01-2014)
What To Do If a check Does NOT Scan on OTCnet

  1. Only a manager/lead has permission to attempt to edit the account/routing string on the check itself through OTCnet. If the check fails to scan once again, perform the following:

    1. Make two copies of Form 3210 with the checks in question listed on them. Remove the check(s) and set aside.

    2. Highlight the check on the Form 3210 and indicate DID NOT SCAN. Have the clerk continue to process the remainder of the checks on the Form 3210.

    3. On the Campus Support copy of Form 3210 and the copy for Ogden RRACS cross off the check(s) that DID SCAN. Write "DID NOT SCAN" next to the check(s) that would not scan.

    4. Prepare the Form 3210 listing the check. Secure the un-scanned check to the Form 3210, place all into a UPS (United Parcel Service) mailer. Attach a UPS approval form and mail to Ogden RRACS.

    5. Keep a copy of the Form 3210 and a copy of the check for the PCC unit.

    6. Fax to the Ogden Service Center Perfection Unit, a copy of the Form 3210 with "DID NOT SCAN" indicated. Make sure to get a confirmation of the fax transmission.

    7. Keep a copy of all documents for verification.

    8. Ensure that all Form 3210's are returned with signatures as acknowledgement according to Suspense Copies. See: IRM 3.13.62 Media Transport and Control.

3.17.278.10.14  (10-01-2014)
Error Prior to Batch Transmission From POS to OTCnet Deposit Ticket

  1. See: IRM 3.17.278.9.10 Error Prior to Batch Transmission From POS to OTCnet Deposit Ticket.

3.17.278.10.15  (10-01-2014)
Error After Batch Transmission From POS to OTCnet Deposit Ticket

  1. See: IRM 3.17.278.9.11 Error After Batch Transmission From POS to OTCnet Deposit Ticket.

3.17.278.10.16  (10-01-2014)
OTCnet Deposit Ticket Image Returned as Unreadable from Fiscal Service

  1. See: IRM 3.17.278.9.12 OTCnet Deposit Ticket Image Returned as Unreadable from Fiscal Service.

3.17.278.11  (10-01-2014)
Remittance Strategy for Paper Check Conversion (RS-PCC) Processing Release I

  1. As of January 2008, Remittance Strategy Paper Check Conversion (RS-PCC) began interfacing with the Electronic Federal Payment Posting System (EFPPS). This allows taxpayer payment information to post to master-file. Insolvency, Mis-Directed, and OIC payments, received at the Philadelphia, Brookhaven, Memphis, and Andover Campus were scanned through PCC OTC System.

  2. As of April 2010, W&I Field Assistance (FA) begin processing in 10 Taxpayer Assistance Centers (TACs).

    • Hartford, CT

    • Newark, NJ

    • Detroit, MI

    • Kansas City, MO

    • Charlotte, NC

    • Guaynabo, PR

    • San Antonio, TX

    • Dallas, TX

    • Las Vegas, NV

    • San Francisco, CA

3.17.278.11.1  (10-01-2014)
RS-PCC Contingency Plan

  1. In the event that RS-PCC is not available to users due to technical issues, the RS-PCC HQ Analyst will consult with the RS-PCC Technical Team to determine when the system will be available to the users. The RS-PCC HQ Analyst will then consult with the HQ Analysts for Campus Support, FA TAC and SP Austin (OVDP) to determine a plan of action and decide if payments should be transshipped to the SP sites for processing. If a decision was made to transship, do not transship payments that have been scanned into the application and have been franked (checks that have been scanned for electronic presentment). Transship latest received dates and monitor earliest received dates to ensure taxpayers are not impacted.

3.17.278.11.2  (10-01-2014)
Remittance Strategy for Paper Check Conversion (RS-PCC) Processing Release II

  1. In December 2010, RS-PCC RL II was implemented. This is a web-based system that enables Consolidated Campuses and Taxpayer Assistance Centers (TAC) to electronically process paper remittances at the point of receipt.

  2. As of July 2011, RS-PCC RL II was deployed in 401 TAC and Accounts Management Campus Support in Atlanta.

  3. On March 2012, Austin Submission Processing Campus begin processing RS-PCC payments for the Offshore Voluntary Disclosure Program (OVDP). For more information on how to process OVDP payments see: IRM 3.8.47.15 Manual Deposit for Field Office Payment Processing.

  4. As of July 2012, RS-PCC is able to process payments for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return and Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. These forms are processed with a BMF format even if these forms have an SSN format and are usually large dollar payments.

    • When inputting these payments into RS-PCC, input the SSN with an EIN format: e.g. 00-0000000.

    • When inputting MFT code See: IRM 3.8.44-28.

    • When inputting Tax Period, use TY and MM DOD: e.g. DOD 5/15/2012 equals TP 201205.

    • Keep a copy of the Forms 706/709 with the payment and write copy on the top of the form.

    • Retain a copy of the first page of the return with the retention file.

    • The EFPPS Unit in Ogden will ensure that the payments post correctly.

    • Follow procedures in IRM 21.3.4.7.1.4.1 and IRM 21.3.4.8.4 when mailing returns processed using RS-PCC.

  5. RS-PCC payments are identified on IDRS by the literal EFT- TRACE and a DLN beginning with the number "81," "82" and "83."

  6. Posting information for RS-PCC is sent to EFPPS for perfection and master file posting. These payments are identified on master file with a 17 digit EFT Trace Number. The Tape Edit Processor (TEP) assigns two leading digits (29), which denote the Submission Processing Center Code (Ogden). The remaining 15 digits represent the EFT Number and identifies theRSPCC Site: See Attached

    The RS-PCC EFT Number is defined as:

    TEP Two Leading Digits Ogden Position 1 Financial Agent RSPCC payment Position 2 ACH Debit Position 3 Identifies payment as SP CS, AM , FA TAC and SP Austin Campus Position 4 Last digit for List Year. 5,6 & 7 Julian Date YNNN Position 8&9 group or location Campus/ TAC sites Position 10-15 or the last 6 positions is a unique Serial Number
    29 5 2 0 - 9 Y000-Y999 00 - 99 NNNNNN
    • TEP two Leading Digit numbers (29), are added to the EFT number on IDRS to identify the payment as being perfected by EFTPS in Ogden.

    • Position 1 (5) Identifies the payment Financial Agent ID as RS-PCC.

    • Position 2 (2) Identifies the payment method as ACH debit.

    • Position 3 (0 - 9).
      0 = Campus
      1 = Field Assistance TAC Area 1
      2 = Field Assistance TAC Area 2
      3 = Field Assistance TAC Area 3
      4 = Field Assistance TAC Area 4
      5 - 9 = Reserved numbers.

    • Position 4 identifies the year the payments are processed..

    • Position 5, 6, and 7 Identifies the 3 digits Julian date.

    • Position 8 and 9 (00-99) Identifies a specific Campus or TAC site. See (7) below.

    • The last 6 positions represent an sequentially assigned unique Serial Number.

  7. See IRM 3.17.278.11.2(8) below for Campus Support Numbers. See Exhibit 3.17.278-4 for Field Assistance TAC Areas Originating Location Number.

  8. The eighth and ninth positions of the EFT-Trace Number for Campus Support and Submission Processing sites:

    • 00 Philadelphia Insolvency prior to July 2008.

    • 00 All Campus Support sites for Discovered Remittance (July 2008 to present).

    • 01 Philadelphia Insolvency.

    • 02 Philadelphia Perfect Misdirected Payments.

    • 03 Philadelphia Imperfect Misdirected Payments.

    • 05 Brookhaven Perfect Misdirected Payments.

    • 06 Brookhaven Imperfect Misdirected Payments.

    • 07 Memphis Perfect Misdirected Payments.

    • 08 Memphis Imperfect Misdirected Payments.

    • 09 Brookhaven OIC Payments.

    • 10 Memphis OIC Payments.

    • 11 Andover Perfect Misdirected Payments.

    • 12 Andover Imperfect Misdirected Payments.

    • 13 Atlanta Perfect Misdirected Payments.

    • 14 Atlanta Imperfect Misdirected Payments.

    • 15 Austin Submission Processing Perfect OVDP Misdirected Payments.

    • 16 Austin Submission Processing Imperfect OVDP Misdirected Payments.

    • 17 Austin Submission Processing OVDP Discovered Remittances.

    • 18 Philadelphia Discovered Remit Payments.

    • 19 Philadelphia Perfect Payments.

    • 21 Brookhaven Discovered Remit Payments .

    • 22 Brookhaven Perfect Payments .

    • 23 Brookhaven Unidentified Imperfect Payments.

    • 24 Memphis Discovered Remit Payments.

    • 25 Memphis Perfect Payments.

    • 26 Memphis Unidentified Imperfect Payments.

    • 27 Andover Discovered Remit Payments.

    • 28 Andover Perfect Payments.

    • 29 Andover Unidentified Imperfect Payments.

    • 30 Atlanta Discovered Remit Payments.

    • 31 Atlanta Perfect Payments.

    • 32 Atlanta Unidentified Imperfect Payments.

  9. The Service is committed to ensuring a 24 hour deposit standard. It is of the utmost importance to deposit the largest amount of money in the shortest possible time frame.

    Note:

    All remittances that are not processed on the date they are received MUST be processed at the beginning of the next business day.

  10. Remittances of $50,000 and over must be deposited by the next business day of the campus received date. All attempts must be made to deposit these items the same day of extraction or no later than the next business day.

  11. Remittances of $100,000 or more must be deposited on the day of receipt. Remittances of $100 million or more must be deposited by Close of Business (COB) on the day of receipt. When checks of $100 million or more are received, the check must be photocopied and immediately faxed to the deposit support site. Management at all levels must monitor the flow of receipts to ensure that this objective is achieved.

3.17.278.11.2.1  (10-01-2014)
Identifying Employees Processing an RS-PCC Payment

  1. After identifying the RS-PCC EFT site number do the following:

    • Logon to RS-PCC.

    • Click on Search tab.

    • Input TIN in the Payment Search Criteria screen.

    • Click on the Search button.

    • This action brings you to the Search Result screen.

    • Identify the Batch number and RPSID.

    • Click on Action icon Display information about this payment.

    • Verify information on the payment.

    • Click on Payment Detail button.

    • This action gives you the SEID of the person who created this payment.

    • Go to Discovery Directory with this information to get employee name.

3.17.278.11.3  (10-01-2014)
Checks that Can and Cannot be Processed Through RS-PCC RL II

  1. Checks that can be processed through RS-PCC.

    • US Treasury Checks.

    • Traveler's Checks.

    • Money Orders (including Postal Money Orders).

    • Third-Party Checks (even if drawn on a personal account).

    • State and Local Government Checks signed over to IRS. Campus Support will over stamp check with United States Treasury Stamp.

    • Credit Card Checks.

    • Certified Checks.

    • Business Checks.

    • Cashier's Checks.

    • Other US Government Checks.

    • Payroll Checks.

    • Personal/Consumer Checks.

  2. Checks that cannot be processed through OTCnet or RS-PCC.

    • Foreign items drawn on non-US Financial Institutions.

    • Check payable in non-US currency.

    • Savings Bond Redemptions.

    • Starter checks or checks with missing or incomplete MICR characters.

    • Checks without preprinted name.

    • Checks written for 100 million dollars or more.

    • FA Comp checks with Form 2290.

    • Government checks not endorsed.

    • Remittance payable in non US Currency.

    • Remittance for a non-master file account (NMF).

    • Remittance for an account not on-Master File

    • All RS-PCC users must be aware of questionable remittances. See: IRM 3.8.45 .4.11, Manual Deposit Process.

    • Checks that can not be processed through PCC or RS-PCC will be transshipped See: IRM , Campus Support and, See: IRM 21.3.4 Field Assistance.

3.17.278.11.4  (10-01-2014)
Customer Support Hours for Fiscal Service OTCnet Support Center

  1. In order for payments to be on the next business day's deposit ticket, the Fiscal Service OTCnet must receive them by 9:00 p.m. ET. The Fiscal Service only processes payments Monday - Friday. All OTCnet System related inquiries should be directed to the Fiscal Service OTCnet Support Center at either 866-945-7920 or 302-324-6442 or via Email at: FMS.OTCChannel@citi.com. Fiscal Service OTCnet Support Center support is available 24 hours a day, 7 days a week.

    Note:

    Currently, transactions received before 9:00 p.m. EST are reflected on the next day's 215 Deposit Ticket Report. Batches should be received at Fiscal Service OTCnet on the same business day on which the activity occurred in order to be reflected on the next day Deposit Ticket Report.

3.17.278.11.5  (10-01-2014)
Manager/User Responsibility

  1. IRS users and managers of the OTCnet system must view and/or print the Fiscal Service OTCnet Participant User Guides (Check Capture and Check Processing) by accessing the OTCnet web site at: https://qa-train.otcnet.fms.treas.gov/training/course_FMSOTC/docs/ug_chk0_all_chapt.pdf.

  2. There are two important major components in OTCnet that are used to process a check from presentment to collection. OTCnet/CIRA used for researching and printing check images and Point of Sale (POS) is the software used on the Agency's computer to process check transactions. In order to use OTCnet, you are required to have Internet access, as it is accessible only through the OTCnet web site at: https://doc.ssologin1.fms.treas.gov/esso/smfmsloginesso.fcc.

3.17.278.11.6  (10-01-2014)
RS-PCC Access/Security Forms and Passwords

  1. The RS-PCC OTCnet Local Security Administrator (LSA), is Valerie Jones: 240-613-5887, at Valerie.Jones@irs.gov or &W&I CAS:SP:ATP:EP:RSPCC.

    • Contact the: RS-PCC OTCnet LSA, Valerie Jones: 240-613-5887, at Valerie.Jones@irs.gov or &W&I CAS:SP:ATP:EP:RS-PCC

    • The RS-PCC LSA will create an account on OTCnet for the users and the system generates a user id and temporary password.

    • OTCnet will send the users their user id and temporary password with logon instructions via email.

  2. To request access to RS-PCC RL ll users must:

    • First, register with The Employee User Portal (EUP).

    • Then, request access to RS-PCC through OL5081.

  3. "All" RS-PCC users must register with the EUP. EUP access is needed by all RS-PCC users in order to access the Negative TIN (NTIN) list. The list is used to help prevent UNAX violations.
    To register to EUP follow the next steps:

    • Open an Internet Explorer window. This will place you at the "IRWeb Homepage."

    • On the top right side of the "IRWeb Homepage" locate" Employee Tools/ Services," Click on the "Technology" link which takes you to the "Technology Resources" page.

    • Click on the Employee User Portal (EUP) link.

    • Click on the Employer User Portal under Computer Security.

    • Click on the Register for EUP access which is located below the submit button.

    • Enter the requested information.

    • More information about the process can be found in the Registration Brochure or Online Presentation links.

  4. RS-PCC Roles: When requesting access to RS-PCC through Online 5081, choose one level of access depending on the function you perform: Operator, Supervisor or Analyst.

    • RS-PCC Operator - enter payments and performs quality review.

    • RS-PCC Supervisor - enter payments, performs quality review, manages batches and payments, monitor workload and manages deposits.

    • RS-PCC HQ Analysts - for RS-PCC HQ Business Analyst performs payment research, order HQ Reports and monitor system activity with read only access.

    • RS-PCC Analyst Campus - for Analyst to perform payment research and monitor system activity with read only access to all Campus processing only with read only access.

    • RS-PCC Analyst TAC - for Analysts to performs payment research and monitors system activity with read only access to all FA TAC processing only with read only access.

  5. To request access to RS-PCC RL II users must know their RS-PCC role. Users can only have one active RSPCC role at a time. Submit a request via Online 5081 system: https://ol5081.enterprise.irs.gov/.

    • Logon to Online 5081.

    • Select "Request New Application."

    • Input "RS-PCC" and click search.

    • Select the appropriate RS-PCC Role: RS-PCC Operator, RS-PCC Supervisor or RS-PCC Analyst IRM 3.17.278.11.6 (5)

    • Submit Online 5081 and follow all instructions.

    • Once the request is approved by your manager, the System Administrator (SA) for RSPCC and EUP, then the LAN Administrator must approve the request.

    • Once all SA’s have approved the request, the user will receive an email from the OL5081 Application to sign the OL5081 Acknowledgement Statement before access can before logging on to RSPCC. It will take approximately 3 business days after you sign for your password before you will have access to the RS-PCC system.

  6. When requesting RSPCC access through Online 5081, the user must choose only one level of access: Operator, Supervisor or Analyst.

    • RS-PCC Operator - enters payments and performs quality review.

    • RS-PCC Supervisor - enters payments, performs quality review, manages batches and payments, monitors workload and manages deposits.

    • RS-PCC HQ Analyst - for RS-PCC HQ Business Analysts performs payment research, order HQ Reports and monitors system activity with read only access.

    • RS-PCC Analyst Campus - for Analysts to performs payment research and monitors system activity with read only access to all Campus processing only with read only access.

    • RS-PCC Analyst TAC - for Analysts to performs payment research and monitors system activity with read only access to all FA TAC processing only with read only access.

    • RS-PCC Analyst - for Analysts to performs payment research and monitors system activity with read only access to all.

  7. RS-PCC RL II is a TIVOLI installation package which is requested through OS GetServices: http://getservices.web.irs.gov/webtier/ess.do. An icon for the RS-PCC Web application will be added to your workstation or laptop after installation to the terminal where a scanner will be placed. All other terminals that are not connected to a scanner will have to use the RS-PCC RL II URL for access: https://rspcc.enterprise.irs.gov:4443/rspccweb/index.jsp.

  8. The RSPCC scanner is necessary in order to capture the payment image and the MICR line of the taxpayer remittance in RS-PCC. The scanner must be connected to the workstation desktop or laptop to be able to scan the taxpayer remittance. The scanner may be moved, as needed, between workstations. A KISAM Ticket must be input to the site Desktop Support in order for the scanner and the software (Silver Bullet Technology) to be moved to the new location. The software allows the scanner to capture the payment image and read the MICR line.

  9. All RSPCC users must logon to the RS-PCC application every 45 days. Otherwise, the user’s account will become inactive. RSPCC User Inactivity Report is systemically generated every Thursday and sent to the email address of all RSPCC users with Supervisor and RSPCC HQ Analyst access.

    Note:

    If a user account becomes inactive, the user manager must contact the RS-PCC HQ Analysts at &W&I CAS:SP:EP:RSPCC and request that the user account be re-activated.

  10. To Login to RS-PCC RL II, you will enter your Standard Employee Identification number (SEID) and Local Area Network (LAN) password and press the Login button. Any changes to your password are made through the Password Management System (PWM). If a user account becomes locked, or the user has forgotten their password, they must use the PWM to unlock themselves.

  11. Three failed attempts to access the system will lock your LAN account preventing access to the system. You may unlock your account if you are registered with PWM. Otherwise, you will be required to contact the Enterprise Service Desk at 866-743-5748 for assistance.

    Note:

    All users MUST have PWM. YOU CAN NOT UNLOCK OR RESET YOUR PASSWORD FOR RSPCC USING OL5081.

  12. Password Management is a self-service tool that enables employee to reset their own LAN password at anytime. You will need Identity Management Suite DIRECT software to utilize PWM.

  13. After the Identity Management Suite software has been installed, the computer will display a gold key icon in the button of the screen.

  14. You can reset or unlock yourself by clicking on the gold key icon.

    • Click the Start button.

    • Input SEID and click the Next button.

    • Input User Authentication and click Next.

    • Choose from the Password Target window RESET OR UNLOCK and click the Next button.

    • Input New Password in new Password window.

    • Verify Password in window and click Next.

    • and Click on Close Window.

  15. If you forgot the User Authentication answer, you must go through the IRWeb page

    • Open an Internet Explorer window. This will place you at the "IRWeb Homepage."

    • On the top right side of the "IRWeb Homepage" locate "Employee Tools/ Services."

    • Click on OS GetServices.

    • Click on the left of the screen on the Password Management link.

    • Click on Profile Builder link.

    • After you get the Profile Builder screen follow directions and click Next.

    • Input DS\SEID and Password click Next.

    • Choose a Set Question or a Custom Question.

    • Input Answer.

    • Verify answer.

    • And Click Finish.

3.17.278.11.7  (10-01-2014)
RS-PCC RL II Input Fields

  1. The following are configurable input fields for all RSPCC Payment processing. An “*” indicates a required input field.

    • *IRS Received Date (MMDDYYYY)

    • *RPSID

    • *Check Amount

    • *Name Control

    • *TIN

    • *Master File Tax Code (MFT)

    • *Tax Period (YYYYMM)

    • *Amount 1 (Transaction Amount)

    • *TC 1 (Primary Transaction Code)

    • Designated Payment Code

    • Amount 2 (Transaction Amount)

    • TC 2 (Secondary Transaction Code)

    • Amount 3 (Transaction Amount)

    • TC 3 (Tertiary Transaction Code)

  2. See the defined RPSID ranges below.

    RSPCC RPSID RANGE
    Payment Type RPSID RANGE
    Insolvency 000000 (Philadelphia CS Only)
    Perfect Mis-Directed Remittance 000001 - 489999
    Discovered Remittance 497000 - 499999
    OIC 590000 – 599999 (Brookhaven and Memphis CS Only)
    Imperfect Mis-Directed Remittance 610000 - 769999
    Perfect Mis-Directed (Mail Room) 770000 - 789999
    Imperfect (Mail Room Unidentified) 790000 - 799999
  3. Valid MFT Codes

    Valid MFT Codes
    01 02 03 05
    06 07 08 09
    10 11 12 13
    14 15 16 17
    27 29 30 31
    33 34 36 37
    44 46 50 51
    52 53 55 56
    57 60 63 64
    67 77 78 35
    43

    Note:

    MFT 43 will only accept DPC 43

         
  4. Designated Payment Code

    • 00 - 99

    • The DPC associated with user fees which are not valid for RS-PCC: 47, 48, 49, 50, 57

    • Enforcement DPC codes that are not valid with ACA MFT 36: 05,06,07,16,18,19,20,21,22,23,30,32

    • ACA DPC 36 is only valid with MFT 36

  5. Primary and Secondary Transaction Codes

    Primary Transaction Code Secondary Transaction Code
    610  
    620  
    640  
    650  
    660  
    670  
    670 460
    670 570
    680  
    690  

3.17.278.11.8  (10-01-2014)
Formatting Data Entry Fields

  1. Received Date:

    • Must be 8 numeric characters.

    • Must be in MMDDYYYY format.

  2. Remittance Processing System Identification (RPSID)

    • Must be 6 numeric Characters.

    • Must be Valid Range for your payment type.

    • Must have a Valid combo with DPC (Designated Payment Code) - 000000 for DPC 03, 11, 99.

  3. Check Amount:

    • Cannot be all zeros.

    • Must be $.01 - $99,999,999.99.

    • Cannot contain commas.

    • Enter check amount with or without a decimal point.

    • Without a decimal point the system assumes the last 2 digits are pennies.

  4. Name Control:

    • May be 2 - 4 Characters.

    • May be in lower or upper case.

    • May not contain spaces or dashes.

  5. Tax Identification Number (TIN):

    • SSN or EIN.

    • Can be entered without dashes.

    • Unidentified Remittance 000000001 no dashes.

  6. MFT (Master File Transaction Code). See IRM 3.17.278.11.7(3):

    • Must be 2 characters.

    • Must be numeric.

  7. Tax Period:

    • Must be 6 numeric characters.

    • Must be in YYYYMM format.

    • Valid values are 190001 - 209912.

    • For Form 706 and Form 709 use the DOD. Example DOD 06/20/2011 tax year should be 201106.

  8. Amount 1, Amount 2, Amount 3 Transaction Amount:

    • Primary, Secondary and Tertiary.

    • Same format as Check Amount.

  9. TC 1, TC 2, TC 3 (Transaction Code):

    • Primary, Secondary and Tertiary Transaction Code See IRM 3.17.278.11.8(5)

    • Must be 3 characters.

    • Must be numeric.

  10. DPC:

    • Must be 2 characters.

    • Must be numeric.

3.17.278.11.9  (10-01-2014)
Unidentified Remittances

  1. Unidentified remittances are payments that can not be immediately identified or applied to an specific taxpayer or tax period. RSPCC began processing unidentified remittances in August 2013. Every effort should be made to identify the payment before it is considered an Unidentified Remittance. Complete IDRS research should be performed for these remittances. Use all pertinent IDRS command codes to research.

  2. Users should utilize all pertinent IDRS Command Codes to research the payment before it is considered an unidentified remittance. The following IDRS Command Codes can be used: *TPIIP *NAMES/ NAMEE- to obtain a Social Security Number (SSN) * NAMEI/ NAMEB- to obtain an Employer Identification Number (EIN). For assistance on the input format, please refer to the IDRS Command Codes job aid: http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/idrs_command_codes_job_aid.htm.

  3. Users should utilize all pertinent IDRS Command Codes to research the payment before it is considered an unidentified remittance. The following IDRS Command Codes can be used: *TPIIP *NAMES/ NAMEE- to obtain a Social Security Number (SSN) * NAMEI/ NAMEB- to obtain an Employer Identification Number (EIN) The steps for processing Unidentified Remittances from RS-PCC to EFPPS and the transaction codes are as follows:

    • *TIN 000000001 (no dashes).

    • *NMCL From Check.

    These items or the * Entity Validation check does not validate against the NAP

    • TXPD Current.

    • MFT 10/BMF 30/IMF.

    These items should be valid information and goes through the standard validation check. The RS-PCC Technicians must accept or not accept the information before the payment will be sent forward.

3.17.278.11.10  (10-01-2014)
Affordable Care Act (ACA) Payments

  1. The Affordable Care Act (ACA) was enacted on March 23, 2010. It consists of two pieces of legislation: the Patient Protection and Affordable Care Act and the Health Care & Education Reconciliation Act. Combined, they include over 500 provisions. Approximately 50 provisions have been assigned to the IRS for implementation. Some of these provisions are in effect and others will be implemented over the next several years.

  2. IRC 5000A requires an applicable individual and any dependent to maintain minimum essential health coverage beginning tax year 2014. If such individual does not maintain minimum essential health coverage, they must make an individual shared responsibility payment when they file their federal income tax return unless they qualify for an exemption.

  3. Form 5000A is an annual IMF payment. To process an individual Form 5000A or a taxpayer indicated that they are paying the individual payment. Users will process the payment with MFT 35, TC 640 with DPC 36. Payments can not be accepted prior to January 2015.

  4. For 2015 and after, employers employing at least a certain number of employees (generally 50 full-time employees or a combination of full-time and part-time employees that is equivalent to 50 full-time employees) will be subject to the Employer Shared Responsibility provisions under section 4980H of the Internal Revenue Code

  5. Form 4980H is a BMF annual payment. Users will process the payment with MFT 43, TC 640 with DPC 43. Payments can’t be accepted prior to January 2015.

3.17.278.11.11  (10-01-2014)
RS-PCC Processing Payment Procedures

  1. Remittances are batched with 1 - 25 per batch with a RPSID number Sheet (1 - 20 for TAC). Campus Support includes a calculator tape of the total of counts and amounts for the batch.

  2. The RPSID sheet contains the:

    • RPSID Number.

    • Scan Date.

    • Entry Operator SEID.

    • Key Verifier SEID.

    • Key Verification Date.

    • Deposit Ticket Date.

    • Deposit Ticket Number.

  3. After successfully logging into the RS-PCC RL II application Home Page, click "Payment Entry" then click on the New Batch menu button.

  4. To start a new batch, the operator must input the Received Date from the payment source document (MMDDYYYY) and RPSID number from the RPSID sheet. Both numbers will carry through the rest of the batch unless the receive date for a payment is different.

    • This starts a new batch at the first payment entry screen.

    • Batches are created with at least one saved payment.

  5. The operator will then choose if the remittances will be processed as a Single or Multi/Split.

    • Single Payment - one payment to one transaction.

    • Multi Payment - more than one payment to one transaction.

    • Split Payment - one payment applied to more than one transaction or taxpayer.

  6. Each payment record consists of a remittance and transaction section. In the single payment mode, both sections are available on the same page view. In a Multi/Split payment mode the remittances and transaction sections are displayed on separate pages.

  7. Click "Scan Check" button to activate the scanner. A solid green light on the scanner indicates that it is ready to receive checks. A blinking light indicates scanner is not ready to scan remittances. The remittance is placed in the scanner with the Magnetic Ink Character Recognition (MICR) line of the check face up aligned with the right side of the scanner. The MICR line contains the bank routing, account and check number found on the bottom of the check. Gently push the check forward to allow the scanner to grasp the check. The scanner will automatically flip the check and scan the back. The check image will appear on the screen. Ensure the check is readable.

  8. Input the identified fields needed to process a payment from the source document not from the remittance or the screen. See IRM 3.17.278.11.8 RS-PCC RL II Input Fields.

  9. Ensure that the "Check Amount" field and the "Primary Transaction Amount" fields are the same amount, and that they match the taxpayer check.

  10. The clerk inputting the batch visually verifies that all checks are scanned properly, that the entire front of the check image is visible on the screen, and that the dollar amount is legible before scanning the next check or signing out of the batch.

    Note:

    For Campus Support Only: after scanning the batch, the operator will validate the calculator tape totals (counts and amounts) for the batch against the batch listing. If there are discrepancies, the operator will correct the error before completing the batch

    .

  11. When all payments for a batch have been scanned, click "Finish." If the user has realized that there are discrepancies, this action allows for correcting the payment before the batch is complete.

  12. After inputting the last check in the batch and there are no discrepancies, click on the Finish button, then click on Complete or Complete & Print (print the Batch Listing). This action moves the batch into Ready for Key Verification Status.

  13. When encountering scanning errors, entry operators should re-scan the check once or twice. The Clear Scanner button releases the check and clears the captured code line and images, allowing the user to re-scan the check. Examples of scanning errors:

    • If the image of the check is too light, RS-PCC will detect it automatically and will display a message in the Message field stating "The scanned check image is too light to be acceptable." The User can try to re-scan the check.

    • The image of the check is skewed; this type of error will require manual visual inspection and correction. RS-PCC may not display an error message, but the User should re-scan the check if a potential problem exists with the image.

    • When the MICR line is displayed in red, correct it immediately.

    • When the scanner can not read any or all of the MICR code line and the failure persists, consult your supervisor to determine the next action.

  14. To correct the MICR line code the entry operator should:

    • Type over the special character for example "!" with the valid value "5."

    • Replace the MICR symbol with the correct code.

    Each of the symbols that are before and after the routing number, account number and check number represents either a "T" "O" "A" or "D," See Exhibit 3.17.278-5.

  15. If the entry operator is unable to correct the image quality of MICR code line errors, a determination must be made to process the payment outside the RS-PCC system. Consult your supervisor for guidance on processing payments outside of RS-PCC.

  16. Once the entry operator has corrected the MICR Line, they will continue to input the payment information.

  17. When the "Check Amount" field and the "Primary Transaction Amount" field are not the same, an error will appear at the bottom of the screen. The check amount and the transaction amount must be equal. Otherwise, you will not be able to go to Next Payment. Finish the batch or save the payment.

  18. If the written amount and numeric amount on the check do not match, See: IRM 3.8.45.4.5 Manual Deposit Process.

  19. The scanner will imprint "Electronically Presented" or "Electronically Processed" on the front of the check. If this does not appear, the manager/lead or other authorized designee needs to stamp or write in red "Electronically Presented" or "Electronically Processed" on the check manually. This needs to be in a place that does not interfere with the dollar amount, the financial institution information or the signature.

  20. If there was a MICR Line correction or a Duplicate check issue during the processing of the batch, the batch goes to Awaiting Approval Status. The supervisor must approve the batch before it goes to Ready for Key Verification.

  21. The Supervisor will receive an email alert that a batch of work needs approval.

  22. The Supervisor will logon to RS-PCC and from the Home Page click on the "Awaiting Approval" status, then find the batch and make approvals on the batch before it goes to "Ready for Key Verification" .

  23. Review MICR Line Approval:

    • Approve - Promotes the check to the Saved status and then displays the Check Approval List page.

    • Delete - Deletes the payment containing the check and then displays the Check Approval List Page.

    • Check Detail Displays the Check Detail page for the currently displayed check.

3.17.278.11.12  (10-01-2014)
Completing a Batch and Printing the Batch Listing

  1. When the operator has processed all payments in a batch, Click on Finish to close the batch.

  2. Once a user has clicked "Finish" to close the batch, they have the option of either printing the Batch Listing, Completing the Batch or Editing the Batch using the following icons:

    • List Payment - to edit the batch.

    • Print - print the Batch listing.

    • Print and Complete - print the Batch listing and the batch processes to the next status (Ready for KV or Approval).

    • Complete - the batch will process to the next status (Ready for KV or Approval).

  3. If you need to correct an error or delete a payment, Click "List Payment" and navigate within the list payment screen to correct or delete the payment. Click on "Finish" again to close the batch.

  4. This action will then display the Batch Payment List with the current state of "In Data Entry."

  5. To complete the batch, Click on Print and Complete. This completes the batch and prints the Batch List See: Exhibit 3.17.278-8.

  6. The Batch List reports shows all transactions included in the batch. The report consists of the detail and summary pages. The status of the batch will now be "Ready for Key Verification."

  7. The Batch List is kept with the following:

    • Remittances.

    • Source documentation.

    • Payment vouchers (and calculator tape for Campus Support).

    • Completed RPSID sheet.

    • Copies of all source documents and Forms 795 (TAC) for Key Verification.

3.17.278.11.13  (10-01-2014)
RS-PCC Key Verification (KV)

  1. The operators perform quality review on payments through an electronic method called Key Verification (KV). All batches "must" be Key Verified before they can be transmitted to Fiscal Service for deposit.

  2. To KV a batch, the operator selects the Key Verification Tab from the RS-PCC Home Page. This will display a list of all available batches in "Ready for Key Verification" and "In Key Verification" for that particular operator. To start KV'ing a batch, the operator will select a batch with the status "Ready for Key Verification" . The operators will not be able to KV any batches that they were the Approver or the Entry Operator for. Therefore, those batches will not be displayed when they are key verifying.

  3. (TAC Only) TAC sites where the manager is responsible for more than one TAC Site (Parent/Child relationships) have the ability to allow users with Supervisor access to KV work from one of their other TAC sites.

  4. The remittance and transaction data fields available for KV are based on the configurations set by the site Manager. Fields that have been configured for KV will not be pre-populated when users are KV'ing the remittances.

  5. The KV Operator must have:

    1. RPSID.

    2. Batch List.

    3. Remittances.

    4. Source documents.

    5. Copy of source documents.

    6. Form 795 (TAC only).

  6. Once the batch is selected, the status will change to "In Key Verification."

  7. The Operator will enter the payment data for each check from the source document.

  8. The operator will enter data for each payment field selected for KV into the KV edit page.

  9. There are two types of KV views depending on the type of payment:

    • The single payment KV processes review, remittance and transaction information in the same page.

    • The multiple/split KV processes review, remittance and transaction information on different pages.

  10. Payments are KV’ed in the order they were entered in Payment Entry.

  11. If information is not clear like a number or a letter in a name, the operator should search through IDRS and confirm the information is correct.

  12. The payments in KV are tracked through the payment counter located to the right of the screen which indicates the position of the check in the batch in review. The Operator moves to the next payment by clicking the Next Payment button. The Operator can cancel the KV process on the current payment by clicking the "Undo Payment button."

  13. Awaiting KV Approval status indicates that changes were made in KV. These changes include: changes in the Check Amount, changes in the Name Control, and changes in the TIN. The changes will need to be approved by the manager or designated approver. .

    Note:

    Fields that are pre-populated can be edited by the KV'er if the information is not correct.

  14. A supervisor will have to verify the transaction information and determine if the corrected information is correct. The Awaiting KV Approval screen will have the transaction information “Before KV” and “After KV.” The Awaiting KV Approval screen contains the following information:

    • Check to Approve: The check to be approved.

    • Transaction information “Before KV.”

    • Transaction information “After KV.”

    • Approve- promotes the payment KV’d

    • Delete- removes the payment from the batch.

    When a mismatch is encountered, the "Override" button is enable. The "Override" button allows the user to change the value of the original entry if the value entered by the Payment Entry user is incorrect.

  15. If the User inputs erroneous data, the system will not save the data and the user will not be able to perform the next step or go to "Next Payment" button.

  16. When the user completes entering data and performs the next step, such as clicking on the Next Payment button, the system validates the item then saves the data. Additional errors may be encountered during this validation process. Errors are displayed in the message section of the KV page. These errors must be corrected to move to the next process.

  17. If the RS-PCC approver makes a correction to the MICR line when the batch is "Awaiting Approval" , the MICR line of that payment must be verified in KV. The screen will prompt the user to validate the MICR line and the user will either accept the MICR or delete the payment.

  18. If the operator accepts the MICR line, then it will process with the batch to the next status. If the payment is deleted, it will have to be either be re-scanned in a new batch or transshipped. See: IRM 21.1.7 Campus Support, IRM 21.3.4 Field Assistance

  19. Effective June 2013, payments where the Check Amount or Name Control and TIN were corrected must be approved by the manager or designated approver. Once KV is complete, the batch will move to Awaiting KV Approval status. The batch must be approved before it can be move to Ready for Deposit status.

  20. When the last payment in the batch is displayed, the Complete button is enabled. After entering all the KV data in the current item, the user selects the Complete button, and the system performs additional validations for the payments in the batch, and then saves the data. Upon completion of the KV process, the batch will be sent to "Ready For Deposit" status. If there are no issues the batch, it will be sent to "Transmitting for Deposit." If it did not Failed During Transmit, the batch will be process to "Sent for Deposit" and be sent to the Fiscal Service.

  21. The RS-PCC Batch Payment List is displayed after a batch is completed for KV. The report displays the batch status at the time it was requested. Any changes made during KV will be reflected on this report. The report can be printed by clicking on the Print button on the menu bar.

  22. All documentation MUST remain with the KV'ed batch. AM Campus Support and FA TAC determine what documentation is kept for archival. See IRM 21.3.4.7.1.4 Field Assistance or See IRM 21.1.7.7 Campus Support.

  23. All batches that are in "Ready for Key Verification" from the previous day MUST be KV'd at the beginning of the next business day.

3.17.278.11.14  (10-01-2014)
RS-PCC Batch Management

  1. The Batch Management function can be accessed from the RS-PCC Home Page by selecting the Batch Management tab. Only users with Supervisor or Analyst (read only) Roles have access to Batch Management. Batch Management allows users to perform the following:

    • View batches.

    • List payments.

    • Complete batches.

    • Print batch lists.

    • Delete a batch before being sent for deposit.

    • Restart batches in a failed status .

    • Set KV configuration for site and/or user.

    • Generate the End of Day Report (EOD).

    • Generate the End of Week Report (EOW) (RS-PCC HQ Analysts Only).

    • Approve MICR line data or duplicate checks.

    • Approve KV changes in check amount and/or Name Control and SSN/EIN.

    • FA TAC sites that are in a Parent/Child relationship (Manager responsible for more than one TAC site) have the ability to temporary re-assign an operator in RS-PCC to a site within the Parent/Child relationship.

  2. The supervisors can click on the "Batch Management" tab which will default to the Batch List screen. The supervisor can perform an action to view information regarding the batches by selecting an Action Button listed on the left of the batch.

  3. To view a batch from the Batch List screen, click on the "View Batch" icon to display information regarding the batch.

  4. To list payments in a batch, from the Batch List screen, click on the "List Payment" icon; this action will display payments within the batch.

  5. To print a batch list within the selected batch, from the Batch List screen the supervisor must click on the "Batch Payment Printout" icon. This action allows a user to print a hardcopy of all payments within the batch.

  6. To delete a batch before being sent for deposit from the Batch List screen click on the "Delete Batch" icon which allows the approver to remove a batch from the RS-PCC database.

  7. To restart a batch from Failed to Transmit, Failed During Transmit, or Transmitting for Deposit from the Batch List screen, the supervisor must click on the "Restart Deposit" icon next to the batch you wish to send to deposit. RS-PCC retransmits the selected batch for deposit. When the transmission process completes successfully, the batch is promoted to the "Sent for Deposit" status. If the batch returns to "Failed to Transmit" or "Failed During Transmit" you should contact the RS-PCC HQ analyst.

  8. All batches may be accessed in two ways: Select each error status from the Home Page or filter by the batch status in Batch Management by selecting the status from the status listing. Next, select your site by using the drop down window from the Site ID box then click the Filter button.

  9. To Set KV configuration from the RS-PCC Home Page, the user clicks on "Batch Management," then clicks on the KV Configuration Menu button. Proceed to the Configure Key Verification screen. This allows the user to specify the payment fields that require key verification by site and user. The user settings take precedence over the site settings except when Bypass KV is set.
    Steps to set fields to KV all users:

    1. Click on the "Site" radio button.

    2. Check and/or uncheck the fields under the KV column.

    3. Check all the fields under the "Apply to All" column.

    4. Click on the "Save" button.


    Steps to set a User configuration:

    1. Click on the "User" radio button.

    2. Click on the "Select a User" drop down list and select a user.

    3. Check or unchecked fields in the KV column.

    4. Check all fields under "Apply to All" column.

    5. Click on the "Save" button.


    Steps to reset the default configuration:

    1. Select a "Site" or "User" radio button.

    2. Click on the "Use Site Default " button.

    3. Click on the "Save" button. The user is set to the current site configuration.


    Steps to bypass Key Verification:

    1. Select "Site" or "User" radio button.

    2. Click on the "Bypass key verification at this site" box

    3. Click on the "Set ByPass" button.


    Bypass key verification disables the KV process for the entire site regardless of the site and user settings. A batch that is completed in Payment Entry will be promoted immediately to Ready for Deposit. Batches that are in Ready for Key Verification at the time the bypass option is set, will be promoted to Ready for Deposit. And batches that are In Key Verification at the time the bypass option is set, will remain in key verification until the KV process is complete.

  10. To generate the End of Day report, the Manager/Lead or other authorized designee person orders the EOD report by taking the following steps:

    1. From the RS-PCC Home Page click the Batch Management tab.

    2. Click on the menu button End of Day Report.

    3. Choose a site by clicking on the Site window (Only Analyst have this option).

    4. Choose date by using the pop up calendar.

    5. Click the Run button.

    See: Exhibit 3.17.278-7. The EOD report allows the Manager/Lead to monitor payments on a daily basis. The report is also used to ensure that all batches that are in the "Acknowledged" and "Sent for Deposit" status are in the 215 report and to determine the status of batches in the RS-PCC workflow. The report will be sent to the user's email In Box within the same day.

  11. The EOW Report (Only RS-PCC HQ Analyst have this option) is a break down of a Deposit ticket by site and payment type. The user can only request a deposit ticket date that is in Detail Received or Transmitting for Posting on the Reconciliation Report. Only the RS-PCC HQ Analysts can generate a End of Week Report.

    To generate the End of Week report, qualified users take the following steps:

    1. From the RS-PCC Home Page click on Batch Management tab.

    2. Click on the menu button End of Week Report.

    3. Choose the Radio button for Campus Support Report or TAC Report.

    4. Enter the Start Date and End Date report by typing or using the pop up calendar. The date range does not have to be a week long.

    5. Click Run button to request the report. The report will be sent to the user's email In Box within the same day.

    The user can request the report anytime. The End of Week report is primarily used by the RS-PCC Analysts to monitor activities in different campuses and in Tax Assistance Centers by Area..

  12. To approve the MICR line data or duplicate checks, the supervisor will receive an email alert that a batch of work needs approval. Supervisor will access the RS-PCC Home Page and click on the Batch State Awaiting Approval. This action takes you to the Check Approval List screen. Click on the Review/Approved icon. This page allows the supervisor to approve the manual entry of the MICR line data. The MICR line can be corrected by a supervisor before approving. This page has three buttons.

    • Approve – Promotes the check to the Saved status and then displays the Check Approval List page. If the check is in Awaiting Approval status because it is a duplicate check, the Review Duplicate Check page will display.

    • Delete – Deletes the payment containing the check and then displays the Check Approval List page. The payment will have to be re-entered in the system as part of another batch.

    • Check Detail – Displays the Check Detail page for the currently displayed check

    The Review Duplicate Check Page allows a supervisor to approve a duplicate check. The page displays the following sections:

    • Check to Approve: The check to be approved.

    • Duplicate Checks: Each of the checks that is a duplicate of the check to be approved.

    The Approve Page Check contains the following sections:

    • The front of the check.

    • Batch ID - ID of the batch containing the check.

    • RPSID - RPSID of the payment containing the check.

    • Received Date - The date the payment was received.

    • Reason for Approval - Supervisor must enter a reason.

    • Approve - Promotes the check to the Saved state and displays the Check Approval List page.

    • Delete - Deletes the payment containing the check and displays the Check Approval List page.

    • Check Detail - Displays the Check Detail page for this check.


    The Duplicate Check Page contains the page with checks that are duplicates of the check that needs to be approved. This Duplicate Check section page contains the following sections:

    • The front of the check.

    • Batch ID - ID of the batch containing the check.

    • RPSID - RPSID of the payment containing the check.

    • Received Date - The date the payment was received.

    • Check Detail - Displays the Check Detail page for this check.

  13. Awaiting KV Approval is to approve changes made to the payment check amount and/or name control and SSN/TIN when a batch is in KV status. After KV is complete the batch will move to Awaiting KV Approval status. A supervisor will have to verify the transaction information and determine if the corrected information is correct. The Awaiting KV Approval screen will have the transaction information "Before KV" and "After KV." The Awaiting KV Approval screen contains the following information:

    • Check to Approve: The check to be approved.

    • Transaction information “Before KV.”

    • Transaction information “After KV.”

    • Approve- promotes the payment KV’d.

    • Delete- removes the payment from the batch.

  14. FA TAC sites that are in a Parent/Child relationship (Manager responsible for more than one TAC site) have the ability to temporarily re-assign an operator in RS-PCC to a site within the Parent/Child relationship.

  15. The Batch Management function is also available to users with the RS-PCC Analyst role. The analyst are able to perform the following:

    • View batches.

    • List payments.

    • Print batch lists.

    • Generate the End of Day Report (EOD).

    • Generate the End of Week Report (EOW).

    An analyst views payments and batches with read-only access.

3.17.278.11.15  (10-01-2014)
RS-PCC Deposits

  1. The Deposit function displays all batches deposited through the Fiscal Service. To access the Deposits function, click on the Deposit tab from the RS-PCC Home Page. It will default to the Deposit Ticket List screen.

  2. The Deposit function allows the Manager/Lead or other authorized designee to perform the following:

    • List Deposits - displays deposit tickets retrieved from Fiscal Service up to the current date.

    • View Deposits - display detailed information about the selected deposit ticket.

    • Deposited Payments - lists the payments associated with the deposit ticket.

  3. From the Deposit Ticket List screen, the user can click on the "View Deposit Ticket" icon and view the Deposit Ticket information or click on the "List Deposited Payments" icon to display the Deposited Payments screen with a list of batches within the Deposit Ticket. From the List Deposited Payment View:

    • Click on "View Batch" icon to display information about the batch included in the Deposited payment.

    • Click on the "List Deposited Payments" icon to display all payments submitted with the batch that included the deposited payment.

    • Click on the "View Batch Payments" icon to display payment detail for the deposited payment.

  4. Users can also search for a Deposit Ticket state. Deposit Ticket States are:

    • Summary Received - The creation of the deposit ticket ALC+2, deposit date, deposit ticket number, IRN

    • Detailed Received - The Deposit ticket has been successfully retrieved and stored within the RS-PCC application

    • Transmitted for Posting - RS-PCC has successfully prepared and transmitted the payment record file to EFPPS

    • Posted - Response has been received from EFPPS that all transactions have successfully posted to the Master File

    • Transmitted for Archival - Deposit data has been transmitted to Remittance Transaction Research System (RTR) for long-term research

3.17.278.11.16  (10-01-2014)
RS-PCC Payment Search

  1. All users have access to the Payment Search function by selecting in the RS-PCC Home Page the Search tab.

  2. Users will have access to search payments on their own site. The search is more specific when multiple criteria is entered.

  3. Users can enter one or more criteria to perform a search . If batch status is not selected as a criteria, the system searches all batch status.

    The search criteria are:

    • Batch Name.

    • RPSID.

    • TIN.

    • Name Control.

    • Tax Period.

    • Received Date.

    • Amount.

    • Trace ID.

    • DLN.

    • Routing Number.

    • Account Number.

    • Check Number.

    • IRN.

    • Deposit Ticket Number.

    • Batch Status.

  4. After inserting the criteria, click on the Search button and it will bring you to the Search Results screen.

  5. The Search Result screen displays the action buttons. A successful search returns all payments that match the criteria.

  6. The user can now select a payment and view information about the payment by clicking on the action buttons:

    • View Batch - Displays information about the batch that contains the searched payment.

    • View Batch Payments - Displays the list of all payments in the batch that contains the searched payment.

    • View Payment - Displays the remittance and transaction information of the payment.

    • Print Batch List Report - Prints the batch payment list report.

  7. Additional detailed information about the payment, check and transaction can be viewed by clicking on the detail buttons on the top right corner of each page on the View Payment screen.

  8. With Multiple/Split payments, the system displays payment information in one page and transaction information on the following page that can be viewed using the detail buttons on the top right corner of each page.

3.17.278.11.17  (10-01-2014)
RS-PCC Balancing

  1. All scanned work MUST be balanced daily.

  2. The manager/lead or other authorized designee MUST balance the previous days work using the following:

    • 215 Deposit Ticket Report.

    • End of Day Report.

    See: Exhibit 3.17.278-7 and Exhibit 3.17.278-10

  3. The 215 Deposit Ticket report displays the information by ALC+2 for each AM Campus Support Site and the TAC Areas See: Exhibit 3.17.278-10.

  4. The End of Day Report has two parts: The Batch Listing and The Operator Listing. RS-PCC HQ recommends that the End of Day Report be ordered at the beginning of each business day for the previous day scanned payments for balancing. The EOD will be sent to the user's email account on the same day. See: Exhibit 3.17.278-7.

  5. To balance, have the prints of the 215 Report and EOD Report. The manager/lead or other authorized designee will compare the EOD Operator Listing to the 215 Deposit Ticket Report, to ensure all scanned checks were deposited. Once it is determined that a batch is on the 215 Deposit Ticket Report, update the RPSID Sheet with the deposit ticket date found on the top of the 215 Deposit Ticket Report.

    • Find your site’s employees by SEID and scanned date on the 215 report. See: Exhibit 3.17.278-10 and find the same Operator per SEID and date on the EOD report Operator Listing See: Exhibit 3.17.278-7

    • Compare the Summary Count on the 215 report with the Check Count and amount on the EOD Operator Listing.


  6. Batches that should not be on the 215 Deposit Ticket will be in this status on the EOD Report:

    • In Data Entry.

    • Awaiting Approval.

    • Ready for KV.

    • In Key Verification.

    • Awaiting KV Approval.

    • Ready for Deposit.

    • Fail to Transmit.

    • Fail during Transmit.

  7. After comparing the two reports if there are no differences for an operator, SEID and date the operator has balanced. If there is no difference for any employee, the site has balanced.

  8. Write the 215 Deposit date on the RPSID.

  9. If there is a difference from the EOD Check Count and Amount, to the 215 Summary Count and Amount, notate the difference on the EOD report.

    1. Locate the employee’s SEID with the difference on the EOD Report (Batch Listing).

    2. Locate the employee’s SEID with the difference on the Operator’s Listing part of the EOD report.

    3. Notate difference per employee per Check Count and Amount and verify the date.

    4. Determine which batches did not go to deposit on the EOD Report Batch Listing per SEID according to the check count and amount on the 215 Report.

    5. Keep track of who and how many batches on the EOD report are not on the 215 report.

  10. If there are batches not on the current 215 Deposit Report, then you must verify that they are on the next business day 215 Deposit Report and notate this on the RPSID Sheet.

  11. When there is a discrepancy, the manager/lead or other authorized designee will determine which checks were not deposited and what corrective action is needed ASAP.

  12. The Manager/Lead or other authorized designee is responsible for re-starting the batch for deposit and monitor the status to ensure that the batch was retransmitted for deposit, if payments were not posted or deposited and batches are in "Failed to Transmit" or "Failed During Transmit " status.

    Note:

    Do not attempt to transship batches for manual processing without the consent of the RS-PCC HQ Analyst when they are still in the RS-PCC workflow (Ready for Deposit, Sent for Deposit and Transmitting for Deposit).

3.17.278.11.17.1  (10-01-2014)
RS-PCC End of Day Report

  1. The manager/lead or other authorized designee person orders the EOD using Batch Management in RS-PCC. This report allows the site to monitor payments on a daily basis. The EOD Report can be ordered at any time and provides an overview of that day’s work. See: Exhibit 3.17.278-7.

  2. To order the EOD report, click on the Batch Management tab from the RS-PCC Home Page:

    1. Select the EOD menu button.

    2. Select the site you are ordering the EOD for by using the Site Window (Analyst only have this function).

    3. Select date by using the calendar.

    4. Click the Submit button.

    5. The EOD report will be created and sent to your email account from: rspcc@enterprise.irs.gov.

    .

  3. The EOD report display the scanned work in different batch states or cycles: The Batch Life States or Cycles are:

    • In Data Entry - The batch has been created and remittance transactions are being added to it.

    • Awaiting Approval - The batch is waiting for Approval on a check MICR line correction or a duplicate payment. After the batch is approved, it moves to Ready for Key Verification status.

    • Ready for Key Verification - All remittance transactions have been added to the batch and the operator has marked the batch as complete. The batch is ready for key verification.

    • In Key Verification - The batch is currently open for key verification.

    • Ready for Deposit - The batch has been key verified and is ready for deposit to Fiscal Service.

    • Failed to Transmit - The batch failed to be transmitted to Fiscal Service.

    • Transmitting for Deposit - The batch is in the process of being transmitted for deposit to Fiscal Service.

    • Failed During Transmit - An error occurred during transmission of the batch to Fiscal Service

    • Sent for Deposit - System has transmitted the check for the remittance transaction for deposit to Fiscal Service

    • Acknowledged - Fiscal Service has sent notification to RS-PCC system that the batch was successful processed at Fiscal Service.

    Note:

    Do "NOT" transshipped scanned batches that did not go to deposit to the SP sites for manual processing without first communicating with the RS-PCC HQ Analyst.

3.17.278.11.17.2  (10-01-2014)
215 Deposit Ticket

  1. The 215 Deposit Ticket is the Official Deposit Report for RS-PCC. The manager/lead or designated person will order the 215 Report from OTCnet.

  2. The current Deposit Ticket is available the next business day after the scan date.

  3. The 215 report is used to ensure that all scanned batches went to deposit.

  4. This report lists information by SEID, Transaction Date (same as scanned date), Summary Count (same as check count) and Summary Amount (same as batch total). See: Exhibit 3.17.278-10.

  5. To request a 215 Deposit Ticket Report from OTCnet do the following:

    1. Log on to OTCnet.

    2. Click on the "Reports" tab.

    3. Click on "Check Processing Reports" (The View Check Processing Reports page appears).

    4. Under Business Reports, click "215 Deposit Ticket Report."

    5. The 215 Deposit Ticket Report page appears.

    6. Under Report Filters, select a "From" and "To" Start Date range.

    7. Select Report Format (PDF) for printing.

    8. Click "Yes" or "No" to include Subordinate OTCnet Endpoints.

    9. Under OTCnet Endpoint click on "Expand All" then click on your ALC+2 site to initiate Report.

    Note:

    A 215 Deposit Ticket Report is available on request for deposits 45 days after the date of deposit.

  6. The 215 Deposit Ticket Report displays the following:

    • First column - Cashier ID list the information by employee's SEID ID in numerical and alphabetical order.

    • Second column - Transaction Date lists the transaction date when checks were scanned and deposited to Fiscal Service.

    • Third column - Summary Count list how many checks were sent to Fiscal Service per employee SEID and date.

    • Fourth column - Summary Amount list total dollar amount that were deposited for that employee SEID and date.

    See Exhibit 3.17.278-10.

3.17.278.11.17.3  (10-01-2014)
Reconciliation Report

  1. The Reconciliation Report is generated through the RS-PCC system. It is distributed each day by 12:30 p.m. EST to a specific email - distribution list through RS-PCC by rspcc.irs.gov. This report provides a summary of the deposit and batch activity that has not been deleted from the RS-PCC database See: Exhibit 3.17.278-6.
    The Reconciliation report is used to:

    • Balance batch amounts.

    • Identify batches that may need to be re-scanned.

    • Identify deposits that may need additional information for error correction.

    • Determine the state of the Deposit Ticket.

    • Identify physical checks that are ready for shredding.

  2. The Reconciliation Report is divided into 2 parts:

    • Deposit Ticket Summary.

    • Batch Listing.

3.17.278.11.17.3.1  (10-01-2014)
Reconciliation Report/Deposit Ticket Summary

  1. The Deposit Ticket Summary part of the Reconciliation Report provides information about the 215 Deposit Ticket Report:

    • Deposit Ticket Date (Date payments were deposited to Fiscal Service).

    • Deposit Ticket Number (Deposit Ticket Number listed on the 215 Deposit Ticket Report).

    • ALC2 (The ALC2 number provided by Fiscal Service on the 215 Deposit Ticket Report from OTCnet).

    • State (See paragraph 2 below).

    • Item Count (Summary Count of checks from the 215 report).

    • Amount (Summary Amounts of funds from the 215 report).

    • # Deposited (Total number of checks deposited in Fiscal Service).

    • Transmitted for Posting Date (Date and Time payments were transmitted for posting).

    • # Not Posted (Total number of transactions not posted).

    • Transmitted for Archival Date (Date the Deposit Ticket was transmitted for archival).

    See: Exhibit 3.17.278-6

  2. Deposit Ticket States:

    1. Summary Received - The creation of the deposit ticket (ALC+2, deposit date, deposit ticket number, IRN).

    2. Detailed Received - Deposit ticket has been successfully retrieved and stored within the RS-PCC application.

    3. Transmitted for Posting - RS-PCC has successfully prepared and transmitted the payment record file to EFPPS.

    4. Posted - Response has been received from EFPPS that all transactions have successfully posted to the master files.

    5. Transmitted for Archival - Deposit data has been transmitted to Remittance Transaction Research System (RTR) for long-term research.

  3. Deposit Ticket Summary is used to determine when checks should be shredded. A batch can be shredded when:

    • The Deposit Ticket date of the batch to be shredded is at least 60 days or older than the current date.

    • The Deposit Ticket date for the batch is no longer on the Reconciliation Report/Deposit Summary.

3.17.278.11.17.3.2  (10-01-2014)
Reconciliation Report/Batch Listing

  1. The Batch Listing part of the Reconciliation report, displays RS-PCC information about the Batches in various status by site name for each RS-PCC active processing site.

  2. This part of the report contain batches that have not been deleted from the RS-PCC database and have not been associated with a Deposit Ticket. See: Exhibit 3.17.278-6

  3. The Batch Listing list the following columns:

    • RS-PCC Received Date - date the batch was created in RS-PCC.

    • Batch ID - a unique alpha/numeric name assigned by RS-PCC to each batch.

    • Status (See paragraph 4 below).

    • Check Count (Total checks in the batch).

    • Deposited Check Count (Total checks deposited in the batch).

    • Transaction Count (Total transactions in the batch)

    • Amount (Total batch amount).

    • Owner Name (user SEID who created the batch).

    • RPSID (Batch RPSID number).

  4. The Batch Life Cycles in different status:

    • In Data Entry.

    • Awaiting Approval.

    • Ready for Key Verification.

    • Failed to Transmit.

    • Transmitting for Deposit.

    • Failed During Transmit.

    • Sent for Deposit.

    • Acknowledged.

    Exhibit 3.17.278-6

3.17.278.11.17.4  (10-01-2014)
RS-PCC Error Correction

  1. The RS-PCC interfaces with the EFPPS to perfect and forward payment posting information to master file and CADE2.

  2. Payments with transaction information that is not valid on master file may cause a payment to not post if not corrected.
    Invalid transaction information may include:

    • Name Control.

    • SSN or EIN.

    • Tax Period.

    • Receive Date.

    • Tax Filing Requirements.

  3. Payments are researched using IDRS and RS-PCC. They will be corrected by an EFTPS Accounting Technician in the Ogden Submission Processing Center.

  4. When additional information is needed to resolve an error, the EFTPS Accounting Technician will request this information from the RS-PCC processing site. The RS-PCC processing site will respond to a request for additional information with in 24 hours via fax or email. Using the requested additional information, the technician will make the corrections needed to allow the payment to post to master files.

  5. For additional information about how to resolve RS-PCC errors. See: IRM 3.17.277.8.12 EFTPS-RS-PCC Research Procedures.

3.17.278.12  (10-01-2014)
OTCnet/RS-PCC Contacts

  1. Treasury OTC Support Center PCC Customer Service 866-945-7920.

    Customer support is available 24 hours a day, 7 days a week. You can leave a voice mail message or send an email to: FMS.OTCChannel@citi.com.

  2. All RS-PCC issues should be sent by email to the RS-PCC HQ team through the RS-PCC Email Distribution List to: &W&I CAS:SP:ATP:EP:RSPCC

  3. The OTCnet/RS-PCC Internal Contacts are as follows:

    TITLE NAME TELEPHONE E-MAIL
    PCC/ RS-PCC HQ Analyst Valerie Jones 240-613-5887 Valerie.Jones@irs.gov
           
    PCC/RS-PCC HQ Analyst Chobie Sheppard 240-613-5888 Chobie.M.Sheppard@irs.gov
    Payment & Accounting Analyst Edna P. Banks 240-613-5899 Edna.P.Banks@irs.gov
    Accounts Management HQ Analyst Doris Day 859-669-2736 Doris.A.Day@irs.gov
    Field Assistance HQ Remittance Analyst Marlene Sosa 404-338-8914 Marlene.sosa@irs.gov
    Andover RS-PCC Manager (day shift) Brenda Bouchard 978-474-9446 Brenda.E.Bouchard@irs.gov
    Andover RS-PCC Manager (night shift) Sarah Chene 978-474-1407 Sarah.B.Chene@irs.gov
    Atlanta RS-PCC Manager (Mis-Direct night shift) Vacant    
    Atlanta RS-PCC Manager (Misdirect day shift) Sandra Thornton-McKoy 770-455-2202 Sandra.McKoy@irs.gov
    Brookhaven PCC/RS-PCC Manager (COIC/Misdirect) Faith D Trent 631-687–3872 Faith.D.Trent@irs.gov
    Memphis PCC/RS-PCC Manager (COIC/Misdirect) Vacant 901-546-3718  
    Philadelphia PCC/RS-PCC Manager (Insolvency) Greg Townsell 267-941-1678 Gregory.Townsell@irs.gov
    Philadelphia RS-PCC Manager (Misdirect day shift) Lorraine Stambaugh 267-941-1677 Lorraine.Stambaugh@irs.gov
    Philadelphia RS-PCC Manager (Misdirect night shift) Vacant    
    Austin RS-PCC Manager (OVDP) Donene B. Briscoe 512-460-7910 Donene.B.Briscoe@irs. gov
    Cincinnati RRACS Manager Brian Stahley 859-669-5089 David.B.Stahley@irs.gov
    Ogden RRACS Manager Lori Pemberton 801-620-6898 Lori.Pemberton@irs.gov
  4. The COIC, CIO and PCC/RS-PCC Internal Contacts are as follows:

    TITLE NAME PHONE E-MAIL
    HQ Compliance Service Analyst Ilene Nodiff-Robinson 631-654-6755 Ilene.Nodiff-Robinson@irs.gov
    Brookhaven COIC P&A Analyst Dan Schmidt 631-654-6160 Dan.F.Schmidt@irs.gov
    Memphis COIC P&A Analyst Janelle Williams 901-395-0233 Janelle.W.Williams@irs.gov
    Philadelphia CIO Program Analyst Denise Shane 267-941-5658 Denise.Shane@irs.gov
    Atlanta Accounts Management P&A Support Edith Murphy 770-454-1624 Edith.E.Murphy@irs.gov
    Andover Accounts Management P&A Support Deborah Farmer Casey 978-474-4251 Deborah.M.FarmerCasey@irs.gov
    Brookhaven Accounts Management P&A Support Tracy Gambina 631-687-1720 Tracy.Gambina@irs.gov
    Memphis Accounts Management P&A Campus Support Rodriquez Hagood 901-546-4254 Rodriquez.R.Hagood@irs.gov
    Philadelphia Accounts Management P&A Support Elizabeth Blagus 267-941-4662 Elizabeth.A.Blagus@irs.gov
  5. For RS-PCC issues, RS-PCC user must send the request through the RS-PCC Email to &W&I CAS:SP:ATP:EP:RSPCC

3.17.278.13  (10-01-2014)
Appendix A - Glossary

  1. ACA - The Affordable Care Act was enacted on March 23, 2010. It consists of two pieces of legislation: Patient Protections & Affordable Care Act and Health Care & Education.

  2. ACH: Automated Clearing House - The payment method in which the taxpayer's financial institution initiates an electronic payment to the financial agent.

  3. ALC: Agency Location Code - An eight digit number identifying a governmental agency for accounting purposes - used in the CIR system to distribute funds.

  4. ALC+2: Agency Location Code plus 2 - The agency identifying code plus a unique two digit number that is used in POS to identify a cash-flow. This number is assigned by Treasury OTC Support Center.

  5. Batch: A collection of items (scanned checks).

  6. Batch Life Cycles:

    • In Data Entry - The batch has been created and remittance transactions are being added to it.

    • Awaiting Supervisor Approval - Batch is waiting for a supervisor to make a correction on a payment MICR line.

    • Ready for Key Verification - All remittance transactions have been added to the batch and the operator has marked the batch as complete. It is ready for key verification.

    • In Key Verification - The batch has been opened for key verification and an operator is key verifying it.

    • Ready for Deposit - The batch has been key verified and is ready for deposit with Fiscal Service.

    • Failed to Transmit - The batch failed to be transmitted to Fiscal Service.

    • Transmitting for Deposit - The batch is in the process of being transmitted for deposit with FMS.

    • Failed During Transmit - An error occurred transmitting the batch to Fiscal Service.

    • Sent for Deposit - System has transmitted the check of the remittance transaction for deposit to Fiscal Service OTCnet Deposit Ticket.

    • Acknowledged - Fiscal Service has sent notification to RS-PCC system that the batch was successful processed at Fiscal Service.

  7. Cashflow: Collections belonging to an Agency for a specific business purpose. A unique ALC+2 is assigned to identify an individual cash-flow.

  8. CIR: Collection Information Repository (formerly TRS). A collection reporting tool, supplying the latest information on deposits and detail of collections transactions to federal agencies. The system will allow financial transactions systems and settlement mechanisms to be exchanged in a single system.

  9. CIR Deposit Report : The funds and accounting information contained on the deposit report for a given deposit date. Also known as SF215.

  10. Check 21: 'Check Clearing for the 21st Century' Act - The act was signed into law on October 28, 2003. Provisions of the law took effect on October 28, 2004. Check 21 provides the legal framework for the creation of substitute checks, which can be used in place of the original paper document, without an agreement in place with other financial institutions. A substitute check is a paper reproduction of the original check.

  11. CIRA: Central Image and Research Archive - The image archive component of ELVIS that an authorized user will be able to view transactions and reports via web site.

  12. Debit Voucher Report (SF 5515 Report): The report provided by the Treasury OTC Support Center to an Agency that funds have been debited from their CIR account.

  13. Deposit Ticket Report (215 Report): The report provided by the Treasury OTC Support Center to an Agency that funds have been deposited into their CIR account.

  14. Firewall: A system designed to prevent unauthorized access to or from a private network.

  15. Interface: An interface is a device or a system that unrelated entities use to interact.

  16. IRN: Individual Reference Number - The unique number used to identify transactions within CIR.

  17. Item Status: Item statuses are defined below:

    1. Received - The agency has sent this transaction into TRS (CIR). No settlement has been performed for this transaction yet.

    2. Failed - The item was unable to be processed and/or settled by Federal Reserve Bank of Cleveland.

    3. Settled - This transaction is complete and the funds have been credited to the Agency's CIR account. The effective date of the deposit and the 215 Deposit Ticket Report deposit ticket number will be provided.

    4. Represented - This transaction was returned with a reason code that allows for another collection attempt to be made. Depending on agency policy, the item is reprocessed in an attempt to collect the funds from the check writer. Items with this status are in-process of collection.

    5. Retired - This transaction was unable to be collected. The Agency will receive a 5515 Report (Debit Voucher) with a debit processed to CIR and the effective date and debit voucher number will be provided. The offset to the Agency's debit was an ACH return or a paper return (Check 21) received from the check writer's financial institution. This transaction cannot be processed again through PCC OTCnet.

  18. Login: The name assigned to a user and used to sign into the POS or the CIR system along with a unique password.

  19. LVD: Local Verification Database - The LVD is an optional verification database that resides on each POS terminal. The information in the LVD prevents checks being cashed on accounts, or other agencies specified criteria, that is a violation of the agency policy.

  20. MICR: Magnetic Ink Character Recognition - A character recognition system using special ink and characters which can be magnetized and read automatically. This line is at the bottom of a check representing payment information such as routing number, account number, and check number.

  21. MVD: Master Verification Database - The Master Verification Database is an online database that maintains the agency hierarchy check cashing policy, dishonored check information, and manually entered blocked items based on an agency policy. The Master Verification Database (MVD) provides downloads of negative check information and blocked items to the POS via the Local Verification Database (LVD) on a daily basis.

  22. OTCnet: Paper Check Conversion Over the Counter - The process of converting paper checks into electronic Automated Clearing House (ACH) debit or to image documents that are cleared through the Check 21 network.

  23. Reconciliation Report - Provides the Deposit Summary from Fiscal Service and the life cycle state for Deposit Tickets. The state changes as the batch is promoted through the RS-PCC life cycles:

    • Summary Received - The creation of the deposit ticket ALC+2, deposit date, deposit ticket number, IRN.

    • Detailed Received - Deposit ticket has been successfully retrieved and stored within the RS-PCC application.

    • Transmitted for Posting - RS-PCC has successfully prepared and transmitted the payment record file to EFPPS.

    • Posted - Response has been received from EFPPS that all transactions have successfully posted to the master files.

    • Transmitted for Archival - Deposit data has been transmitted to Remittance Transaction Research System (RTR) for long-term research.

  24. RPSID: Remittance Processing System Identification Number; also known as the batch number. Each block of work is assigned its own unique number.

  25. RRACS: Redesign Revenue Accounting Control System - RRACS records and reports revenue financial data processed from all IRS automated and manual tax systems. General Accounting Office (GAO) recognizes RRACS as the revenue accounting system of record for IRS.

  26. Secondary Storage: The POS requires the use of a secondary storage device or drive. The secondary storage, or mirror image, retains the batch information and check image prior to transmission to CIR. The mirror image is a back-up drive in case the hard drive crashes or data on the hard drive becomes corrupt.

3.17.278.14  (10-01-2014)
Appendix B - Acronyms

  1. ACA - The Affordable Care Act

  2. ACH - Automated Clearing House

  3. BM - Batch Manager

  4. CCPABAL - Command Code Pay Balance

  5. CCPAYMT - Command Code Payment

  6. CFO - Chief Financial Officer

  7. CIR - Collection Information Repository

  8. CIRA - Central Image Research Archive

  9. CIO - Centralized Insolvency Operation

  10. COIC - Centralized Offer in Compromise

  11. CS - Campus Support

  12. DPC - Designated Payment Code

  13. EFPPS - Electronic Federal Payment Processing System

  14. EFT Number - Electronic Funds Transfer Number

  15. ELVIS - ELectronic Verification and Image Service

  16. EOD - End of Day Balance Report

  17. EST - Eastern Standard Time

  18. FRB - Federal Reserve Bank

  19. FS - Fiscal Service

  20. IRN - Individual Reference Number

  21. LAN - Local Area Networks

  22. LVD - Local Verification Database

  23. MFT - Master File Transaction

  24. MICR - Magnetic Ink Character Recognition

  25. MVD - Master Verification Database

  26. OTCnet - Over the Counter Channel Application

  27. OVDP - Overseas Voluntary Disclosure Program

  28. PCC OTC - Paper Check Conversion Over the Counter - obsolete

  29. PWM - Password Management System

  30. POS - Point of Sale

  31. RPSID - Remittance Processing System Identification Number

  32. RRACS - Redesign Revenue Accounting Control System

  33. RS-PCC - Remittance Strategy for Paper Check Conversion

  34. SAT - System Administration Tool

  35. SEID - Standard Employee Identification Number

  36. SOP - Standard Operating Procedure

  37. SP- PMO Submission Processing Project Management Office

  38. TEP - Tape Edit Processor

  39. URL - Uniform Resource Locator

Exhibit 3.17.278-1 
DPC Codes

DPC Definition
00 Designated payment indicator is not present on posting voucher
01 Payment is applied first to the non-trust fund portion of the tax. (Input only when MFT is 01, 03, 09, 11, 12, 16, or 55)
02 Payment is applied first to the trust fund portion of the tax (BMF MFT 01, 03, 09, 11, and 12)
03 Bankruptcy, undesignated payment
04 Levied on state income tax refund (State Income Tax Levy Program (SITLP) (prior to 07/22/1998)
05 Notice of levy (Other levy proceeds)
06 Seizure and sale
07 Federal tax lien
08 Suits (Non-Bankruptcy)
09 Offer in Compromise
10 Installment agreement (Manually Monitored Installment Agreements)
11 Bankruptcy, designated to trust fund
12 Cash bond credit (allowed with TC 640 only)
13 Payment in response to reminder notice, OBRA 1993 (valid only with MFT 30 for tax periods 199312 through 199411)
14 Authorization given by taxpayer to apply payment (“CSED expired, taxpayer authorized payment”)
15 Payments caused by Form 8519
16 Federal EFT levy payment
17 EFT payroll deduction installment agreement payment
18 Federal Payment Levy Program (FPLP) payment for the Primary TIN Payments are received electronically from Fiscal service
19 FPLP payment for the Secondary TIN. Payments are received electronically from Fiscal Service
20 State Income Tax Levy Program (SITLP) receipt (used exclusively for systemically applied payments)
21 State Income Tax Levy Program (SITLP) receipt (used exclusively for manually applied payments)
22 Alaska Permanent Fund Dividend Levy Program receipt (used for systemically applied payments)
23 Alaska Permanent Fund Dividend Levy Program (AKPFD) receipt (used exclusively for manually applied payments)
24 Payment received with an amended return
27 Branded Prescription Drug Fee
31 Exclude payment from systemic cross-reference processing to allow treatment of each spouse differently on a joint return
33 Offer in Compromise $150.00 application fee
34 Offer in Compromise 20% lump sum/initial periodic payment
35 Offer in Compromise subsequent payments made during the offer investigation
36 ACA Individual payment for MFT 35
43 ACA Business payment for MFT 43
50 Installment Agreement User Fee (IAUF). (Valid with MFT 13 (BMF) for tax period XXXX12 and with MFT 55 (IMF) for tax period XXXX01.)
51 Installment Agreement User Fee (IAUF), reinstated. (Valid with MFT 13 (BMF) for tax period XXXX12 and with MFT 55 (IMF) for tax period XXXX01.)
52 Reserved for Collection
53 Discharges
54 Private Debt Collection (aka CCS)
55 Subordinations
56 Withdrawals
57 Judicial and Non- Judicial Foreclosures
58 Redemptions; Release of Right of Redemptions
59 706 Liens; Decedent Estate Proof of Claim (POC)
99 Miscellaneous payment other than above

Exhibit 3.17.278-2 
Valid MFT Codes

Valid MFT Codes
01 02 03 05
06 07 08 09
10 11 12 13
14 15 16 17
27 29 30 31
33 34 36 37
44 46 50 51
52 53 55 56
57 60 63 64
67 77 78  

Exhibit 3.17.278-3 
Valid RS-PCC Transaction Codes

Primary Transaction Code  
610 Remittance with return
620 Payment for Form 7004, 2758, 8736, 8868, or 5558
640 Advance payment on deficiency
660 Estimated tax payment
670/460 Subsequent payment with an Extension of Time for Filing
670/570 Subsequent payment with an additional liability pending
670 Subsequent payment transaction
680 Designated payment of interest
690 Designated payment of penalty

Exhibit 3.17.278-4 
Field Assistance RS-PCC Sites

    AREA 1    
EFT # 8 and 9 Position Site Name Site ID RPSID Number
521 00 CT - New Haven 100 100000 - 100999
521 01 CT - Hartford 101 480000 - 489999
521 02 NJ - Newark 102 450000 - 450999
521 11 CT - New London 111 111000 - 111999
521 12 CT - Danbury 112 112000 - 112999
521 13 CT - Waterbury 113 113000 - 113999
521 14 CT - Bridgeport 114 114000 - 114999
521 15 CT - Norwalk 115 115000 - 115999
521 16 DE - Dover 116 116000 - 116999
521 17 DE - Wilmington 117 117000 - 117999
521 18 MA - Boston JFK 118 118000 - 118999
521 19 MA - Springfield 119 119000 - 119999
521 20 MA - Brockton 120 120000 - 120999
521 21 MA - Stoneham 121 121000 - 121999
521 22 MA - Fitchburg 122 122000 - 122999
521 23 MA - Worcester 123 123000 - 123999
521 24 MA - Hyannis 124 124000 - 124999
521 25 MA - Quincy 125 125000 - 125999
521 26 MA - Pittsfield 126 126000 - 126999
521 27 ME - Augusta 127 127000 - 127999
521 28 ME - So. Portland 128 128000 - 128999
521 29 ME - Bangor 129 129000 - 129999
521 30 ME - Lewiston 130 130000 - 130999
521 31 ME - Presque Isle 131 131000 - 131999
521 32 NH - Nashua 132 132000 - 132999
521 33 NH - Portsmouth 133 133000 - 133999
521 34 NH - Manchester 134 134000 - 134999
521 35 NH - Keene 135 135000 - 135999
521 36 NJ - Trenton 136 136000 - 136999
521 37 NJ - Cherry Hill 137 137000 - 137999
521 38 NJ - Mountainside 138 138000 - 138999
521 39 NJ - Edison 139 139000 - 139999
521 40 NJ - Paterson 140 140000 - 140999
521 41 NJ - Jersey City 141 141000 - 141999
521 42 NJ - Mays Landing 142 142000 - 142999
521 43 NJ - Freehold 143 143000 - 143999
521 44 NJ - Fairfield 144 144000 - 144999
521 45 NJ - Paramus 145 145000 - 145999
521 46 NJ - Parsippany 146 146000 - 146999
521 47 NY - Brooklyn 147 147000 - 147999
521 48 NY - Rego Park 148 148000 - 148999
521 49 NY - Midtown 149 149000 - 149999
521 50 NY - Harlem 150 150000 - 150999
521 51 NY - Albany 151 151000 - 151999
521 52 NY - Syracuse 152 152000 - 152999
521 53 NY - Rochester 153 153000 - 153999
521 54 NY - Buffalo 154 154000 - 154999
521 55 NY - Hauppauge 155 155000 - 155999
521 56 NY - Garden City 156 156000 - 156999
521 57 NY - New York 157 157000 - 157999
521 58 NY - Bronx 158 158000 - 158999
521 59 NY - White Plains 159 159000 - 159999
521 60 NY - Queensbury 160 160000 - 160999
521 61 NY - Kingston 161 161000 - 161999
521 62 NY - Binghamton 162 162000 - 162999
521 63 NY - Utica 163 163000 - 163999
521 64 NY - Jamestown 164 164000 - 164999
521 65 NY - Elmira 165 165000 - 165999
521 66 NY - Riverhead 166 166000 - 166999
521 67 NY - Staten Island 167 167000 - 167999
521 68 NY - West Nyack 168 168000 - 168999
521 69 NY - New Windsor 169 169000 - 169999
521 70 NY - Poughkeepsie 170 170000 - 170999
521 71 PA - Philadelphia 171 171000 - 171999
521 72 PA - Pittsburgh 172 172000 - 172999
521 73 PA - Horsham 173 173000 - 173999
521 74 PA - Butler 174 174000 - 174999
521 75 PA - Warrendale 175 175000 - 175999
521 76 PA - Washington 176 176000 - 176999
521 77 PA - Monroeville 177 177000 - 177999
521 78 PA - Erie 178 178000 - 178999
521 79 PA - King of Prussia 179 179000 - 179999
521 80 PA - Media 180 180000 - 180999
521 81 PA - Scranton 181 181000 - 181999
521 82 PA - Wilkes-Barre 182 182000 - 182999
521 83 PA - Williamsport 183 183000 - 183999
521 84 PA - Bethlehem 184 184000 - 184999
521 85 PA - Altoona 185 185000 - 185999
521 86 PA - Johnstown 186 186000 - 186999
521 87 PA - State College 187 187000 - 187999
521 88 PA - Harrisburg 188 188000 - 188999
521 89 PA - Lancaster 189 189000 - 189999
521 90 PA - Reading 190 190000 - 190999
521 91 PA - York 191 191000 - 191999
521 92 RI - Providence 192 192000 - 192999
521 93 RI - Warwick 193 193000 - 193999
521 94 VT - Burlington 194 194000 - 194999
521 95 VT - Montpelier 195 195000 - 195999
521 96 VT - Rutland 196 196000 - 196999
521 97 VT - Brattleboro 197 197000 - 197999
    AREA 2    
EFT # 8 and 9 Position Site Name Site ID RPSID Number
521 03 MI - Detroit 103 451000 - 451999
521 05 NC - Charlotte 105 453000 - 453999
522 00 DC - Washington 200 200000 - 200999
522 01 DE - Georgetown 201 201000 - 201999
522 02 IL - Chicago 202 202000 - 202999
522 03 IL - Springfield 203 203000 - 203999
522 04 IL - Schiller Park 204 204000 - 204999
522 05 IL - Orland Park 205 205000 - 205999
522 06 IL - Decatur 206 206000 - 206999
522 07 IL - Quincy 207 207000 - 207999
522 08 IL - Mt. Vernon 208 208000 - 208999
522 09 IL - Champaign 209 209000 - 209999
522 10 IL - Galesburg 210 210000 - 210999
522 11 IL - Peoria 211 211000 - 211999
522 12 IL - Bloomington 212 212000 - 212999
522 13 IL - Rockford 213 213000 - 213999
522 14 IL - Downers Grove 214 214000 - 214999
522 15 IN - Indianapolis 215 215000 - 215999
522 16 IN - South Bend 216 216000 - 216999
522 17 IN - Merrillville 217 217000 - 217999
522 18 IN - Columbus 218 218000 - 218999
522 19 IN - Terre Haute 219 219000 - 219999
522 20 IN - Lafayette 220 220000 - 220999
522 21 IN - Evansville 221 221000 - 221999
522 22 IN - Muncie 222 222000 - 222999
522 23 IN - Fort Wayne 223 223000 - 223999
522 24 IN - Bloomington 224 224000 - 224999
522 25 KY - Louisville 225 225000 - 225999
522 26 KY - Prestonsburg 226 226000 - 226999
522 27 KY - Lexington 227 227000 - 227999
522 28 KY - Owensboro 228 228000 - 228999
522 29 KY - Hopkinsville 229 229000 - 229999
522 30 KY - Paducah 230 230000 - 230999
522 31 KY - Bowling Green 231 231000 - 231999
522 32 MD - Baltimore 232 232000 - 232999
522 33 MD - Wheaton 233 233000 - 233999
522 34 MD - Hagerstown 234 234000 - 234999
522 35 MD - LaVale 235 235000 - 235999
522 36 MD - Annapolis 236 236000 - 236999
522 37 MD - Salisbury 237 237000 - 237999
522 38 MD - Landover 238 238000 - 238999
522 39 MD - Frederick 239 239000 - 239999
522 40 MI - Grand Rapids 240 240000 - 240999
522 41 MI - Marquette 241 241000 - 241999
522 42 MI - Flint 242 242000 - 242999
522 43 MI - Traverse City 243 243000 - 243999
522 44 MI - Saginaw 244 244000 - 244999
522 45 NC - Wilmington 245 245000 - 245999
522 46 NC - Winston-Salem 246 246000 - 246999
522 47 NC - Greensboro 247 247000 - 247999
522 48 NC - Durham 248 248000 - 248999
522 49 NC - Greenville 249 249000 - 249999
522 50 NC - Raleigh 250 250000 - 250999
522 51 NC - Hickory 251 251000 - 251999
522 52 NC - Fayetteville 252 252000 - 252999
522 53 NC - Asheville 253 253000 - 253999
522 54 OH - West Chester 254 254000 - 254999
522 55 OH - Cincinnati 255 255000 - 255999
522 56 OH - Columbus 256 256000 - 256999
522 57 OH - Cleveland 257 257000 - 257999
522 58 OH - Dayton 258 258000 - 258999
522 59 OH - Akron 259 259000 - 259999
522 60 OH - Youngstown 260 260000 - 260999
522 61 OH - Canton 261 261000 - 261999
522 62 OH - Mansfield 262 262000 - 262999
522 63 OH - Toledo 263 263000 - 263999
522 64 OH - Lima 264 264000 - 264999
522 65 SC - Greenville 265 265000 - 265999
522 66 SC - Charleston 266 266000 - 266999
522 67 SC - Myrtle Beach 267 267000 - 267999
522 68 SC - Columbia 268 268000 - 268999
522 69 SC - Florence 269 269000 - 269999
522 70 VA - Richmond 270 270000 - 270999
522 71 VA - Norfolk 271 271000 - 271999
522 72 VA - Hampton 272 272000 - 272999
522 73 VA - Bailey's Crossroads 273 273000 - 273999
522 74 VA - Roanoke 274 274000 - 274999
522 75 VA - Fredericksburg 275 275000 - 275999
522 76 VA - Bristol 276 276000 - 276999
522 77 VA - Charlottesville 277 277000 - 277999
522 78 VA - Danville 278 278000 - 278999
522 79 VA - Staunton 279 279000 - 279999
522 80 VA - Lynchburg 280 280000 - 280999
522 81 WI - Milwaukee 281 281000 - 281999
522 82 WI - Appleton 282 282000 - 282999
522 83 WI - Green Bay 283 283000 - 283999
522 84 WI - Rothschild 284 284000 - 284999
522 85 WI - LaCrosse 285 285000 - 285999
522 86 WI - Eau Claire 286 286000 - 286999
522 87 WI - Madison 287 287000 - 287999
522 88 WV - Charleston 288 288000 - 288999
522 89 WV - Huntington 289 289000 - 289999
522 90 WV - Sophia 290 290000 - 290999
522 91 WV - Bridgeport 291 291000 - 291999
522 92 WV - Martinsburg 292 292000 - 292999
522 93 WV - Wheeling 293 293000 - 293999
522 94 WV - Parkersburg 294 294000 - 294999
    AREA 3    
EFT # 8 and 9 Position Site Name Site ID RPSID Number
521 04 MO - Kansas City 104 452000 - 452999
521 06 PR - Guaynabo 106 454000 - 454999
523 00 AL - Birmingham 300 300000 - 300999
523 01 AL - Montgomery 301 301000 - 301999
523 02 AL - Mobile 302 302000 - 302999
523 03 AL - Dothan 303 303000 - 303999
523 04 AL - Florence 304 304000 - 304999
523 05 AL - Huntsville 305 305000 - 305999
523 06 AR - Little Rock 306 306000 - 306999
523 07 AR - Jonesboro 307 307000 - 307999
523 08 AR - Fayetteville 308 308000 - 308999
523 09 AR - Ft. Smith 309 309000 - 309999
523 10 FL - Plantation 310 310000 - 310999
523 11 FL - Tampa 311 311000 - 311999
523 12 FL - Maitland 312 312000 - 312999
523 13 FL - Sarasota 313 313000 - 313999
523 14 FL - West Palm Beach 314 314000 - 314999
523 15 FL - Ocala 315 315000 - 315999
523 16 FL - Saint Petersburg 316 316000 - 316999
523 17 FL - Jacksonville 317 317000 - 317999
523 18 FL - Fort Myers 318 318000 - 318999
523 19 FL - Daytona Beach/Holly Hill 319 319000 - 319999
523 20 FL - Melbourne 320 320000 - 320999
523 21 FL - Port St. Lucie 321 321000 - 321999
523 22 FL - Panama City 322 322000 - 322999
523 23 FL - Pensacola 323 323000 - 323999
523 24 FL - Lakeland 324 324000 - 324999
523 25 FL - Gainesville 325 325000 - 325999
523 26 FL - Tallahassee 326 326000 - 326999
523 27 FL - Miami 327 327000 - 327999
523 28 GA - Atlanta 328 328000 - 328999
523 29 GA - Macon 329 329000 - 329999
523 30 GA - Columbus 330 330000 - 330999
523 31 GA - Koger Ctr 331 331000 - 331999
523 32 GA - Smyrna 332 332000 - 332999
523 33 GA - Athens 333 333000 - 333999
523 34 GA - Augusta 334 334000 - 334999
523 35 GA - Albany 335 335000 - 335999
523 36 GA - Gainesville 336 336000 - 336999
523 37 GA - Dalton 337 337000 - 337999
523 38 GA - Rome 338 338000 - 338999
523 39 GA - Savannah 339 339000 - 339999
523 40 IA - Des Moines 340 340000 - 340999
523 41 IA - Cedar Rapids 341 341000 - 341999
523 42 IA - Waterloo 342 342000 - 342999
523 43 IA - Davenport 343 343000 - 343999
523 44 IA - Fort Dodge 344 344000 - 344999
523 45 IL - Fairview Heights 345 345000 - 345999
523 46 LA - Baton Rouge 346 346000 - 346999
523 47 LA - New Orleans 347 347000 - 347999
523 48 LA - Monroe 348 348000 - 348999
523 49 LA - Alexandria 349 349000 - 349999
523 50 LA - Shreveport 350 350000 - 350999
523 51 LA - Lafayette 351 351000 - 351999
523 52 LA - Lake Charles 352 352000 - 352999
523 53 LA - Houma 353 353000 - 353999
523 54 MN - St. Paul 354 354000 - 354999
523 55 MN - Minneapolis 355 355000 - 355999
523 56 MN - Duluth 356 356000 - 356999
523 57 MN - St. Cloud 357 357000 - 357999
523 58 MN - Mankato 358 358000 - 358999
523 59 MN - Bloomington 359 359000 - 359999
523 60 MN - Rochester 360 360000 - 360999
523 61 MO - St. Louis 361 361000 - 361999
523 62 MO - Earth City 362 362000 - 362999
523 63 MO - Chesterfield 363 363000 - 363999
523 64 MO - Cape Girardeau 364 364000 - 364999
523 65 MO - Independence 365 365000 - 365999
523 66 MO - St. Joseph 366 366000 - 366999
523 67 MO- Jefferson City 367 367000 - 367999
523 68 MO - Joplin 368 368000 - 368999
523 69 MO - Springfield 369 369000 - 369999
523 70 MS - Jackson 370 370000 - 370999
523 71 MS - Clarksdale 371 371000 - 371999
523 72 MS - Gulfport 372 372000 - 372999
523 73 MS - Hattiesburg 373 373000 - 373999
523 74 MS - Tupelo 374 374000 - 374999
523 75 MS - Columbus 375 375000 - 375999
523 76 TN - Nashville 376 376000 - 376999
523 77 TN - Memphis 377 377000 - 377999
523 78 TN - Chattanooga 378 378000 - 378999
523 79 TN - Johnson City 379 379000 - 379999
523 80 TN - Jackson 380 380000 - 380999
523 81 TN - Knoxville 381 381000 - 381999
    AREA 4    
EFT # 8 and 9 Position Site Name Site ID RPSID Number
521 07 TX - San Antonio 107 455000 - 455999
521 08 TX - Dallas 108 456000 - 456999
524 00 AZ - Phoenix 400 400000 - 400999
524 01 AZ - Tucson 401 401000 - 401999
524 02 AZ - Mesa 402 402000 - 402999
524 03 AZ - Glendale 403 403000 - 403999
524 04 AZ - Flagstaff 404 404000 - 404999
524 05 AZ - Prescott 405 405000 - 405999
524 06 AZ - Yuma 406 406000 - 406999
524 07 CA - El Centro 407 407000 - 407999
524 08 CO - Denver 408 408000 - 408999
524 09 CO - Ft. Collins 409 409000 - 409999
524 10 CO - Grand Junction 410 410000 - 410999
524 11 CO - Colorado Springs 411 411000 - 411999
524 12 IA - Sioux City 412 412000 - 412999
524 13 ID - Boise 413 413000 - 413999
524 14 ID - Idaho Falls 414 414000 - 414999
524 15 ID - Pocatello 415 415000 - 415999
524 16 KS - Wichita 416 416000 - 416999
524 17 KS - Overland Park 417 417000 - 417999
524 18 KS - Topeka 418 418000 - 418999
524 19 MT - Helena 419 419000 - 419999
524 20 MT - Kalispell 420 420000 - 420999
524 21 MT - Missoula 421 421000 - 421999
524 22 MT - Bozeman 422 422000 - 422999
524 23 MT - Great Falls 423 423000 - 423999
524 24 MT - Billings 424 424000 - 424999
524 25 ND - Fargo 425 425000 - 425999
524 26 ND - Grand Forks 426 426000 - 426999
524 27 ND - Bismarck 427 427000 - 427999
524 28 ND - Minot 428 428000 - 428999
524 29 NE - Omaha 429 429000 - 429999
524 30 NE - Scottsbluff 430 430000 - 430999
524 31 NE - Norfolk 431 431000 - 431999
524 32 NE - Lincoln 432 432000 - 432999
524 33 NE - North Platte 433 433000 - 433999
524 34 NM - Albuquerque 434 434000 - 434999
524 35 NM - Santa Fe 435 435000 - 435999
524 36 NM - Roswell 436 436000 - 436999
524 37 NM - Farmington 437 437000 - 437999
524 38 NM - Las Cruces 438 438000 - 438999
524 39 OK - Oklahoma City 439 439000 - 439999
524 40 OK - Tulsa 440 440000 - 440999
524 41 OK - Enid 441 441000 - 441999
524 42 OK - Lawton 442 442000 - 442999
524 43 SD - Sioux Falls 443 443000 - 443999
524 44 SD - Rapid City 444 444000 - 444999
524 45 SD - Aberdeen 445 445000 - 445999
524 46 TX - El Paso 446 446000 - 446999
524 47 TX - Ft. Worth 447 447000 - 447999
524 48 TX - Houston 448 448000 - 448999
524 49 TX - Houston NW 449 449000 - 449999
524 50 TX - Houston Leland 450 470000 - 470999
524 51 TX - Austin 451 471000 - 471999
524 52 TX - Harlingen 452 472000 - 472999
524 53 TX - Farmers Branch 453 473000 - 473999
524 54 TX - Lubbock 454 474000 - 474999
524 55 TX - Houston SE 455 475000 - 475999
524 56 TX - Corpus Christi 456 476000 - 476999
521 08 TX - Desoto 457 456000 - 456999
524 58 TX - Texarkana 458 458000 - 458999
524 59 TX - Longview 459 478000 - 478999
524 60 TX - Tyler 460 460000 - 460999
524 61 TX - Abilene 461 461000 - 461999
524 62 TX - Wichita Falls 462 462000 - 462999
524 63 TX - Amarillo 463 463000 - 463999
524 64 TX - Midland 464 464000 - 464999
524 65 TX - San Angelo 465 465000 - 465999
524 66 TX - Beaumont 466 466000 - 466999
524 67 TX - Waco 467 467000 - 467999
524 68 UT - Salt Lake City 468 468000 - 468999
524 69 UT - SLC Fed State 469 469000 - 469999
524 70 UT - Provo 470 470000 - 470999
524 71 UT - Ogden 471 471000 - 471999
524 72 WY - Casper 472 472000 - 472999
524 73 WY - Sheridan 473 473000 - 473999
524 74 WY - Cheyenne 474 474000 - 474999
    AREA 5    
EFT # 8 and 9 Position Site Name Site ID RPSID Number
521 09 NV - Las Vegas 109 457000 - 457999
521 10 CA - San Francisco 110 459000 - 459999
521 98 AK - Anchorage 500 050000 - 050999
521 99 AK - Fairbanks 501 051000 - 051999
522 95 AZ - Lake Havasu City 502 052000 - 052999
522 96 AZ - Bullhead City 503 053000 - 053999
522 97 CA - San Diego 504 054000 - 054999
522 98 CA - El Monte 505 055000 - 055999
522 99 CA - Los Angeles 506 056000 - 056999
523 82 CA - Fresno 507 057000 - 057999
523 83 CA - Sacramento 508 058000 - 058999
523 84 CA - San Jose 509 059000 - 059999
523 85 CA - Oakland 510 000001 - 000999
523 86 CA - Santa Ana 511 001000 - 001999
523 87 CA - San Bernardino 512 002000 - 002999
523 88 CA - San Marcos 513 003000 - 003999
523 89 CA - Long Beach 514 004000 - 004999
523 90 CA - Bakersfield 515 005000 - 005999
523 91 CA - Modesto 516 006000 - 006999
523 92 CA - Santa Rosa 517 007000 - 007999
523 93 CA - Laguna Niguel 518 008000 - 008999
523 94 CA - Palm Springs 519 009000 - 009999
523 95 CA - Van Nuys 520 020000 - 020999
523 96 CA - Santa Barbara 521 021000 - 021999
523 97 CA - Santa Maria 522 022000 - 022999
523 98 CA - Camarillo 523 023000 - 023999
523 99 CA - Visalia 524 024000 - 024999
524 57 CA - Stockton 525 025000 - 025999
524 75 CA - Salinas 526 026000 - 026999
524 76 CA - Walnut Creek 527 027000 - 027999
524 77 CA - Redding 528 028000 - 028999
524 78 CA - Chico 529 029000 - 029999
524 79 HI - Honolulu 530 030000 - 030999
524 80 HI - Hilo 531 031000 - 031999
524 81 HI - Wailuku 532 032000 - 032999
524 82 ID - Coeur d'Alene 533 033000 - 033999
524 83 NV - Reno 534 034000 - 034999
524 84 OR - Portland 535 035000 - 035999
524 85 OR - Salem 536 036000 - 036999
524 86 OR - Bend 537 037000 - 037999
524 87 OR - Eugene 538 038000 - 038999
524 88 OR - Medford 539 033000 - 033999
524 89 WA - Vancouver 540 040000 - 040999
524 90 WA - Silverdale 541 041000 - 041999
524 91 WA - Olympia 542 042000 - 042999
524 92 WA - Everett 543 043000 - 043999
524 93 WA - Bellevue 544 044000 - 044999
524 94 WA - Bellingham 545 045000 - 045999
524 95 WA - Richland 546 046000 - 046999
524 96 WA - Yakima 547 047000 - 047999
524 97 WA - Tacoma 548 048000 - 048999
524 98 WA - Spokane 549 049000 - 049999
524 99 WA - Seattle 550 489000 - 489999

Exhibit 3.17.278-5 
MICR Line Symbols

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Exhibit 3.17.278-6 
Reconciliation Report

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Exhibit 3.17.278-7 
RS-PCC End of Day Report

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Exhibit 3.17.278-8 
RS-PCC Batch Listing

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Exhibit 3.17.278-9 
Master File Form Processing Table

Form Number, CP Notice or Letter MFT Transaction Code Tax Period Ending Type
11C 63 610 01 - 12 BMF
668A (C) Various 670,
640,690,694,
01 - 12 IMF
BMF
668W (C) Various 670,
640,690,694,
01 - 12 IMF
BMF
720 03 610 03/06/09/12 BMF
730 64 610 01 - 12 BMF
870P (AD) 30 640 01 - 12 IMF
940 10 610 12 BMF
940 PR 10 610 12 BMF
940 v 10 610 12 BMF
941 01 610 03/06/09/12 BMF
941 M 01 670 03/06/09/12 BMF
941 PR 01 610 03/06/09/12 BMF
941 SS 01 610 03/06/09/12 BMF
941 V 01 610 03/06/09/12 BMF
943 11 610 12 BMF
943 V 11 670/570 12 BMF
943 PR 11 610 12 BMF
944 14 610 12 BMF
944 V 14 610 12 BMF
944 SP 14 610 12 BMF
944 PR 14 610 12 BMF
944 SS 14 610 12 BMF
945 16 610 12 BMF
945 V 16 610 12 BMF
990 67 610 01 - 12 BMF
990 EZ 67 610 01 - 12 BMF
990 PF 44 610 01 - 12 BMF
990 T 34 610 01 - 12 BMF
1040 Return 30 610 01 - 12 IMF
1040 Notice 30 670/570, 640,690,694 01 - 12 IMF
1040 Innocent Spouse Return 31 610 01 - 12 IMF
1040 Innocent Spouse Notices 31 670/570, 640,690,694 01 - 12 IMF
1040 ES 30 660 01 - 12 IMF
1040 V 30 610 01 - 12 IMF
1040 X 30 670/570 01 - 12 IMF
1041 05 610 01 - 12 BMF
1041 A 36 610 01 - 12 BMF
1041 ES 05 660 01 - 12 BMF
1041 V 05 610 01 - 12 BMF
If Form 1041-V is received with a Form 8453-F, utilize the 1041-V as the payment voucher and route the 8453-F to Batching OSPC STOP 6054.
1042 12 610 12 BMF
1065 06 640 01 - 12 BMF
1066 07 670 12 BMF
1096 13 640 12 BMF
1096 55 640 12 IMF
1098       Transship to Submission Processing
1099       Transship to Submission Processing
1120 Returns 02 610 01 - 12 BMF
1120 Notices 02 670/570, 640,690,694 01 - 12 BMF
1120 X 02 670/570 01 - 12 BMF
1128     01 - 12 Transship to Submission Processing
2210 30 670 01 - 12 IMF
2210 05 670 01 - 12 BMF
2220 02 670 01 - 12 BMF
2290 60 610 01 - 12 BMF
2350 30 670 01 - 12 IMF
2350 51 670 12 BMF
3244 Various 670/570, 640,690,694 01 - 12 IMF
BMF
4549 various 640 01 - 12 IMF
BMF
4549 EZ 30 640 01 - 12  
4666 01, 10 640 03/06/09/12 BMF
4667 10 640 01 - 12 BMF
4668 01, 11 640 03/06/09/12 BMF
4720 50 610 01 - 12 BMF
4868 30 670 01 - 12  
4868 (Timely) 51 670/460 01 - 12 BMF
4868 (Delinquent) 51 670 01 - 12 BMF
5329 29 670 01 - 12 IMF
5564 Various 640 01 - 12 IMF
BMF
7004 Various 670 01 - 12 BMF
8082 30 670/570 01 - 12 IMF
8109/8109 B 01, 02,03,09, 10, 11, 12, 14, 16, 33, 34, 44 670 01 - 12 BMF
8453 30 670 01 - 12 IMF
8453-F 05 670 01 - 12 BMF
If the 1041-V is received with a Form 8453-F, utilize the 1041-V as the payment voucher and route the 8453-F to Batching OSPC STOP 6054. Process 1041-V payments with TC 610 and MFT 05.
8489 13 670 01 - 12 BMF
8489 55 670 01 - 12 IMF
8519 Various 670/570, 640,690,694 01 - 12 IMF
BMF
8615 30 670/570 01 - 12 IMF
8697 for filing year beginning January 1, 2005 Various 670/570 01 - 12 IMF
BMF
8697 for filing year prior to January 1, 2005       Transship to Cincinnati Submission Processing
8716       Transship to Submission Processing
8752 15 610 01 - 12 BMF
8804 Tax Year 2004 and Subsequent 08 670 01 - 12 BMF
8804 Tax Year 2003 and Prior       Transship to Cincinnati Submission Processing
8805 Tax Year 2004 and Subsequent 08 670 01 - 12 BMF
8805 Tax Year 2003 and Prior       Transship to Cincinnati Submission Processing
8813 Tax Year 2004 and Subsequent 08 670 01 - 12 BMF
8813 Tax Year 2003 and Prior       Transship to Cincinnati Submission Processing
8820 13 640 01 - 12 BMF
8831 Various 670 01 - 12 BMF
8879 30 670 01 - 12 IMF
8879C 02 670 01 - 12 BMF
8879S 02 670 01 - 12 BMF
8879F 05 670 01 - 12 BMF
         
8892 51 670 01 - 12 BMF
9465 Various
670,
640
01 - 12 IMF
BMF
CT-1 09 610 12 BMF
CT-1V 09 610 12 BMF
         
CP 45 30 670 Prior Year 01 - 12 IMF
CP 45 30 660 Current year 01 - 12 IMF
CP 215 13 670 01 - 12 BMF
CP 215 55 670/570 01 - 12 IMF
CP 251 01 640 01 - 12 BMF
CP 253 13 640 01 - 12 BMF
CP 259 Various 670/570 01 - 12 IMF
BMF
CP 403 - 587 (IDRS Notices) Various 670/570 01 - 12 IMF
BMF
CP 543 16 670/570 12 BMF
CP 972 CG 13 640 01 - 12 BMF
CP 972 CG 55 640 01 - 12 IMF
CP 2000 30 640 01 - 12 IMF
CP 2100 13 640 01 - 12 BMF
CP 2100 55 640 01 - 12 IMF
CP 2102 13 640 01 - 12 BMF
CP 2102 55 640 01 - 12 IMF
CP 2501 30 640 01 - 12 IMF
EUR CP 2000 30 640 01 - 12 IMF
Sch. H 05 670/570 01 - 12 BMF
Sch. H 30 670/570 01 - 12 IMF
         
510C       Transship payment to Submission Processing.
1151C 30 640 01 - 12 IMF
1802C 30 640 01 - 12 IMF
2626C Various 640 01 - 12 IMF
BMF
3064C Various 670/570 01 - 12 IMF
BMF
3404C 30 640 01 - 12 IMF
4010C 10 640 12 BMF
4314C Various 640 01-12 IMF
BMF

Exhibit 3.17.278-10 
OTCnet-OTC ELVIS 215 Report

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