5.1.2  Remittances, Form 809 and Designated Payments (Cont. 1)

5.1.2.6 
Forms of Remittances

5.1.2.6.3 
Check or Money Order Payments

5.1.2.6.3.3  (08-15-2008)
Refund Check

  1. Write or stamp VOID on the back of a returned refund check if a taxpayer returns a tax refund check to the IRS.

    Note:

    Local offices should procure a VOID stamp if they do not already have one. The letters should be in a font that will produce a very legible stamp impression (e.g., 16-pitch Arial font).

    Caution:

    Stamp only the back of the check. Do not obscure any of the important information on the front of the check (e.g., Payee Name, TIN, Type of Tax - MFT Code, Check Date, etc.).

  2. Prepare Form 3913, Request for Refund Check Cancellation, pursuant to the form instructions.

  3. Provide the taxpayer copy to the taxpayer and attach the other copies to the check.

  4. Send Form 3913 and the check to Submission Processing as an attachment to Form 795/795A, Daily Report of Collection Activity.

  5. Prepare an input document for posting TC 470 to the taxpayer's account.

    Note:

    A copy of Form 3913 may serve as the posting document.

5.1.2.6.3.4  (08-15-2008)
Questionable Remittance

  1. Sometimes, a taxpayer will try to use a fake, bogus and/or counterfeit check or money order to pay his/her debt to IRS. A questionable remittance resembles a check or a money order. Such fake, bogus and/or counterfeit checks or money orders are:

    1. Not certified by any financial institution.

    2. Non-negotiable.

    3. Often written in an amount much greater than owed by the taxpayer in the hope of securing a refund of the excess.

  2. Be aware of and become familiar with the characteristics of a questionable remittance in order to be able to identify one.

  3. Do not process a questionable remittance. Refer to IRM 3.8.45.4.11, Questionable Payments, for further information

5.1.2.6.3.5  (06-20-2013)
Post-Dated Checks

  1. Do not solicit postdated checks. If a taxpayer pays with a postdated check, ask for a currently dated check instead. If the taxpayer is not available when the check is received, attempt to contact them by phone.

  2. Routinely, revenue officers must not accept post-dated checks.

  3. On an exception basis, with approval of local management, a revenue officer may accept a post-dated check from a taxpayer. Local management should strongly consider requiring the taxpayer to make payment by other means when the funds are actually available rather than approve acceptance of a post-dated check. For example, the taxpayer may mail the payment, pay by credit card, or EFTPS (if enrolled) when the funds are available per IRM 5.1.2.6.4, Alternate Methods of Payment.

  4. If a revenue officer accepts a post-dated check upon management approval, the officer must not remit the check until the date on the check, as agreed between the officer and the taxpayer. If a revenue officer remits a post-dated check before the date of the check, then Submission Processing is required to return the post-dated check as non-negotiable remittance. Banks return post-dated checks and the IRS incurs costs to process them. Form 3244 Payment Posting Voucher must reflect the date the check is negotiable.

    Example:

    A revenue officer in a rural state is collecting from a taxpayer in his official capacity. The taxpayer wants to give a check dated for the following Monday when their salary is directly deposited and today is Thursday. It is more prudent to pick up the post-dated check and hold until Monday than to drive 25 more miles on the following Monday. The revenue officer would get approval from management before accepting the post-dated check.

  5. Do not issue a Form 809, Receipt for Payment of Taxes, for a post-dated check. This is a critical error on Form 809 for the date of issue. If the taxpayer insists on a receipt for payment of taxes and is unwilling to accept a stamped photocopy per IRM 5.1.2.6.3(5) as proof of delivery then make arrangements to receive the payment when the funds are available. For example, the taxpayer may mail the payment, pay by credit card, or EFTPS (if enrolled) when the funds are available per IRM 5.1.2.6.4, Alternate Methods of Payment.

5.1.2.6.4  (08-15-2008)
Alternate Methods of Payment

  1. Taxpayers may want to know about or choose to use an alternate method of payment. Advise a taxpayer, upon request, about any or all of the following alternate methods of payment.

5.1.2.6.4.1  (06-20-2013)
The Electronic Federal Tax Payment System (EFTPS)

  1. The Electronic Federal Tax Payment System (EFTPS) is a free service provided by the U.S. Department of the Treasury - Financial Management Service (FMS). EFTPS is a tax payment system that offers business and individual taxpayers the convenience of making all their federal tax payments electronically. See IRM 21.2.1.47 , Electronic Federal Tax Payment System, for further information.

  2. The system enables taxpayers and tax professionals to make federal tax payments electronically using:

    • EFTPS-Online

    • EFTPS-PC Software

    • EFTPS-Phone

    • EFTPS Batch Provider software for professionals

  3. Taxpayers enrolled in EFTPS can be in total control of their tax payments. EFTPS enables taxpayers to:

    • Make tax payments 24 hours a day, 7 days a week from home or office.

    • Schedule payments up to 120 days in advance (for businesses) or 365 days in advance (for individuals).

    • Review the last 120 days of tax payment history online or by calling Customer Service.

  4. Encourage taxpayers to enroll in the (EFTPS). Taxpayers receive an Electronic Funds Transfer (EFT) Acknowledgement Number for every EFTPS transaction for easy record keeping and as proof of the transaction . Point out that using EFTPS saves time and money and can eliminate last minute trips to the bank or post office, lost checks, or missed deadlines.

  5. Taxpayers can enroll in EFTPS by:

    1. visiting the EFTPS web site at: http://www.eftps.gov.

    2. calling the EFTPS customer service center.

  6. The EFTPS toll-free numbers for customer service are:

    • English (Business) 1–800–555–4477

    • English (Individual) 1–800–316–6541

    • Spanish 1–800–244–4829

    • Telecommunications Deaf Devices (TDD) 1–800–733–4829 (8:00 a.m. to 8:00 p.m. ET M-F)

    • Financial Institutions 1–800–605–9876

5.1.2.6.4.2  (06-20-2013)
Credit Card

  1. Taxpayers may pay federal tax payments by credit card. The IRS has contracts with three companies to accept credit card charges from both electronic and paper filers. Each company offers both phone and Internet payment services and each charges a convenience fee for the service. Fees are based on the amount of the tax payment and may vary between companies. The three companies are:

  2. Anyone may use these services to charge taxes to an American Express Card, Discover Card, MasterCard, or VISA card. Taxpayers do not need to be enrolled in the program to make a payment.

  3. See IRM 21.2.1.48.4, Credit or Debit Card Payments (Pay by Phone or Internet), for more information on the credit card payment program.

  4. When a taxpayer notifies you that they full paid their account by credit card the case cannot be closed manually on ICS. Notate the payment in your history and hold until the case closes systemically.

5.1.2.6.4.3  (06-20-2013)
Federal Tax Application (FTA) Same-day Wire

  1. All taxpayers who need to make a same-day wire payment can use the Federal Tax Application service. The service is available through financial institutions and generally charge a fee to the taxpayer for initiating the payment. Some institutions reserve the service for their clients. To complete a FTA wire, the taxpayer must complete a Same-day worksheet and present it to the financial institution that will handle the transaction. Both taxpayers within and outside the United States can take advantage of the Federal Tax Application and make a same-day wire. They do not necessarily need to be enrolled in EFTPS to make a Federal Tax Application wire payment. Separate instruction apply and can be secured at the EFTPS website www.EFTPS.gov , go to “Help and Information”, then to “Downloads” where they can find the same-day wire worksheet, instructions and the International Guide for Federal Tax Payments.

  2. Provide the taxpayer the tax type code for the payment being made to complete the worksheet. These can be found on the tax type code link on the Foreign Wire Transfer website and lists the tax types and suffix codes for individuals and the more common business tax types. Common tax type codes are also listed on the Same-Day Payment Worksheet. For a more comprehensive list of business forms consult the Financial Management Service web page about EFTPS at: http://fms.treas.gov/eftps/marketing/eftps_handbook.pdf.

  3. Inform the taxpayer to take the actions displayed in the tables below:

    ELECTRONIC TRANSFER
    Taxpayer Actions
    • Take the completed worksheet and payment to his/her foreign financial institution for processing.

    • Understand the financial institution will charge a fee for the transfer.

    • Understand the payment will not be credited if the worksheet is missing any critical information or the information is inaccurate.

    • Keep a copy of the worksheet for his/her records.

    • Secure a statement from the financial institution to verify the payment has been processed.

    • Keep a copy of the statement from the financial institution for his/her records.

    • Call EFTPS Customer Service at 1–800–382–0045 the day after the transaction is completed by the financial institution to receive an EFT Acknowledgement Number.

  4. Inform the taxpayer about the financial institution requirements and procedures displayed in the tables below. The financial institution must have a relationship with a US-based financial institution, but does not have to be an affiliate.

    FINANCIAL INSTITUTION PROCEDURES
    The financial institution must use:
    • the American Banking Association (ABA) number

    • the IRS account name 091036164 FRB MPLS ETA

    • the IRS account number 20092900

    If the financial institution needs assistance, they can contact the Federal Tax Application (FTA) Customer Service 1-800-382-0045 or 314-425-1810.

5.1.2.6.4.4  (06-20-2013)
Electronic Funds Withdrawal (Direct Debit)

  1. Taxpayers who electronically file various returns and/or tax forms via an electronic return originator (ERO) or online can simultaneously authorize the Treasury to make an electronic funds withdrawal (direct debit) from a designated checking or savings account to pay a balance due, including interest and/or penalty. See IRM 21.2.1.48.1 , Electronic Funds Withdrawal (Direct Debit), for further information.

5.1.2.7  (07-13-2010)
Form 809 — Receipt for Payment of Taxes

  1. Each Form 809, Receipt for Payment of Taxes, receipt book contains 50 sets of receipts (4 parts each) enclosed within a front and back cover.

  2. The inside of the front cover provides several spaces for completion:

    • Received on — the month, day, and year of receipt

    • (Signature of employee) — signature of authorized employee

    • (Division – Area) — division and area

    • (Post of Duty) — post of duty

  3. The first page is labeled Receipt Page; it provides several spaces for completion:

    • (Date)— the month, day and year of receipt

    • (Signature of employee) — signature of authorized employee

  4. Each individual Form 809 receipt includes 4 parts labeled as follows:

    • Part 1— Posting Voucher

    • Part 2 — Receipt for Payment of Taxes

    • Part 3— Memo Copy (not a Posting Voucher)

    • Part 4— Receipt Book Copy (not a Posting Voucher)

      Note:

      The TIN is now obscured on part 4.

  5. The last two pages are duplicate copies labeled Request for Forms 809, Receipt for Payment of Taxes (Submit in duplicate). These pages provide numerous spaces for completion to order a new Form 809 receipt book.

5.1.2.7.1  (06-20-2013)
Initial Form 809 Receipt Book

  1. As a revenue officer, you are authorized to have a Form 809 receipt book assigned to you.

  2. Your manager or an official approved by the Area Director must order your initial Form 809 receipt book by submitting an authorization memorandum to Submission Processing.

  3. Identify the following in the memorandum:

    • Authorized employee's name or approved pseudonym, SEID number, Badge ID number, post of duty (POD), and address

    • Manager's name, SEID number, post of duty (POD), and address

    • Operating division

    • Management hierarchy down to the group level

      Note:

      This is necessary to ensure the information is on file in case the accountable officials have to be contacted.

  4. Verify that the Form 809 receipt book is complete upon receipt.

  5. Complete all of the required entries on the inside of the front cover:

    1. Received on — enter the month, day, and year of receipt

    2. (Signature of employee) — write your signature

    3. (Division – Area) — enter your division and area

    4. (Post of Duty) — enter your post of duty

  6. Complete all of the required entries on the first page labeled Receipt Page:

    • (Date)— enter the month, day, and year of receipt

    • (Signature of employee) — write your signature

  7. Send the signed Receipt Page to the Submission Processing Teller Unit within 5 workdays after receipt of your 809 book.

    Exception:

    Prepare an acknowledgement memorandum if the receipt page is inadvertently missing or lost, and send the memorandum to the Submission Processing Teller Unit.

  8. Maintain strict control of your Form 809 receipt book and the individual receipts. Your Form 809 receipt book it is not transferable.

    Note:

    When Submission Processing issues a Form 809 receipt book to an authorized employee, the staff records the serial number of the book and the name of the employee to whom the book was issued. Employees are only allowed to have one assigned Form 809 receipt book at a time.

  9. Do not permit any other employee to use your Form 809 receipt book. The Form 809 receipt book is assigned for your exclusive use.

5.1.2.7.2  (01-24-2012)
Subsequent Form 809 Receipt Book

  1. Complete all of the required entries on the last two pages labeled Request for Forms 809, Receipt for Payment of Taxes (Submit in duplicate) to order a new Form 809 receipt book from Submission Processing.

    Note:

    You may use carbon paper between the duplicate pages or complete each page individually.

  2. Send the request for a new Form 809 receipt book to the Submission Processing Teller Unit by mail with Form 795/795A, Daily Report of Collection Activity. The remittance processor will keep one copy of the request and will use the other copy to send the receipt book to you by mail.

    Note:

    The request may also be listed as an item Form 795/795A.

  3. Send the signed Receipt Page to the Submission Processing Teller Unit within 5 workdays after receipt of your 809 book.

5.1.2.7.3  (08-15-2008)
Separation of Duties — Form 809

  1. As a revenue officer, ensure you understand and adhere to the separation of duty requirements as they pertain to Form 809. Separation of duties is discussed in IRM 3.0.273.32.6, Separation of Duties.

  2. Become aware of the separation of duty requirements as they pertain to Form 809.

  3. Do not have "Sensitive Command Codes" in your IDRS profile.

  4. Do not have "Sensitive Command Code Combinations" in your IDRS profile.

  5. Managers must ensure that only an appropriate professional or technical (para-professional) employee has a Form 809 book assigned to him/her. Appropriate employees include revenue officers, revenue representatives, and revenue officer aides.

    1. Clerical personnel will not be issued a Form 809 book due to the segregation of sensitive (non-research) command code duties and the duties relevant to the completion of Form 809.

    2. Technical (para-professional) employees will not be issued a Form 809 book if the employee is an IDRS user with adjustment command codes in his/her profile. This is due to the segregation of sensitive command codes duties and the duties relevant to the completion of Form 809.

  6. Ensure that an employee with an assigned Form 809 book has only research command codes in his/her Integrated Data Retrieval System (IDRS) profile.

  7. Use the Automated Command Code Access Control system to ensure a Form 809 user does not have any sensitive command codes in his her IDRS profile.

5.1.2.7.3.1  (08-15-2008)
Sensitive Command Codes

  1. A command code is considered "sensitive" if it can be used to:

    • Adjust an account balance.

    • Change the status of a tax module or account.

    • Affect the tax liability.

  2. IRM 10.8.34, Information Technology (IT) Security, Integrated Data Retrieval System (IDRS) Security Handbook, discusses:

    • "Sensitive Command Codes." See IRM Exhibit 10.8.34-4,Command Codes Marked as Sensitive in the IDRS Command Code Table

    • "Sensitive Command Code Combinations." See IRM Exhibit 10.8.34–5,Sensitive Command Code Combinations

5.1.2.7.4  (06-20-2013)
Returning Form 809 to Submission Processing

  1. Follow these procedures to return your Form 809 receipt book to Submission Processing when you:

    1. Have issued and accounted for all the receipts in the book.

    2. No longer require a partially-used receipt book (due to transfer, promotion, retirement, etc.).

      Note:

      Temporary promotions to management positions of less than 120 days do not require returning the Form 809 receipt book. However a second temporary promotion to a management position resulting in a continuous detail longer than 120 days requires returning the Form 809 receipt book.

  2. Use the separation PAR (SF-52) that is entered into HR Connect, to relieve a separating (transferred, promoted, retired, etc.) employee of the responsibility for accountable items, including Form 809 receipt books.

  3. Forward the Form 809 receipt book to the Submission Processing Teller Unit by Form 795/795A or a memorandum by Traceable Mail.

  4. Advise Submission Processing that an employee is no longer authorized to use Form 809 by one of the two following methods:

    1. Note in the "Remarks" section of Form 795/795A.

    2. A written memorandum.

  5. Void all unused receipts.

5.1.2.7.4.1  (08-15-2008)
Returning a Depleted Form 809 Book

  1. Return a depleted Form 809 receipt book (i.e., just the book cover containing all Parts 4 and no unused receipts) to the designated Submission Processing Teller Unit via Form 795/795A.

  2. Upon receipt, the remittance processor will file the book cover and Parts 4 with the related receipt book acknowledgment, Parts 3, and other related parts (if any) of all issued receipts.

5.1.2.7.4.2  (08-15-2008)
Returning a Partially-Used Form 809 Book

  1. Mark all parts of all the remaining unissued receipts VOID.

  2. Return to the Submission Processing Teller Unit via Form 795/795A, Daily Report of Collection Activity , within 30 days to the Submission Processing Center that issued the Form 809 book.

  3. Return a partially-used Form 809 receipt book by one of the two following methods:

    1. Deliver it in-person.

    2. Send it to the Submission Processing Teller Unit via Form 795/795A using Traceable Mail.

  4. Use the Remarks section of Form 795/795A to indicate either "Personal Delivery" or "Traceable Mail" .

  5. Consult with your manager if you require assistance. Even if you do not have ready access to traceable mail, you must make arrangements, either to use traceable mail or to have the delivery made in-person (by yourself or by someone else). This is important because of the sensitive nature of the material (i.e., a Form 809 receipt book containing blank receipts).

    Note:

    Upon receipt, the remittance processor will file the book cover and Parts 4 with the related receipt book acknowledgment, Parts 3, and other related parts (if any) of all issued receipts.

5.1.2.7.5  (08-15-2008)
Issuing Form 809

  1. Issue Form 809, Receipt for Payment of Taxes, in every instance when cash is received.

  2. Issue Form 809 upon request, even if the payment is by check, money order, draft, etc.

  3. Do not give a copy of a posting document or other document to a taxpayer as a receipt instead of Form 809.

  4. Notify your manager promptly if a taxpayer shows that anything other than Form 809 has been used as a receipt because managers must report this to the Treasury Inspector General for Tax Administration (TIGTA).

    Note:

    Managers must contact TIGTA when alerted that something other than Form 809 was issued as a receipt. Contact TIGTA using the established procedures. IRM 5.1.2.2.4.

5.1.2.7.5.1  (01-24-2012)
Preparing and Processing Form 809

  1. Complete all the required entries on each page of Form 809 by following the instructions contained in Exhibit 5.1.2-1.

    Note:

    To issue Form 809 to a third party, refer to Block Number 8 in the exhibit.

  2. Do not remove the receipt from the Form 809 receipt book in order to fill it out because Part 4 must remain attached in the receipt book.

  3. Prepare a separate Form 809 receipt for each tax period, type of tax, or user fee covered by the payment. Use Form 809 as a posting document.

    Exception:

    When Form 809 is prepared for a payment with a return, the return itself serves as the posting document.

  4. Disperse Form 809 as follows:

    Form 809 Action
    Part 1 Keep with Part 3 in the receipt book until you are ready to submit them with the payment to the Submission Processing Teller Unit.
    Part 2, Receipt for Payment of Taxes Give to the taxpayer as their official receipt
    Part 3 Retained by the remittance processor. It will be "drop filed" in numerical sequence for control purposes (along with the original authorization for issuing the receipt book).
    Part 4 Retain in the receipt book to serve as a log of the issued receipt.

  5. Write the following on Part 3 of Form 809:

    • Name of the bank or money order company.

    • Serial number.

    • Date of the draft or money order.

    • SEID.

  6. Send Part 1 and Part 3 of Form 809 to the Submission Processing Teller Unit for processing via Form 795/795A,Daily Report of Collection Activity. Procedures for the preparation and use of Form 795/795A are contained in IRM 5.1.2.4.

5.1.2.7.5.1.1  (08-15-2008)
Form 809 — Issued for Payment on a Notice Account

  1. Issue Form 809 upon receipt for payment on a notice account (i.e., an IMF, BMF, or NMF account in a status other than Status 26).

  2. Process Form 809 as follows:

    1. Use Part 1 as the posting document.

    2. Give "Part 2 — Receipt for Payment of Taxes" to the taxpayer. Part 2 is the official receipt for the payment.

    3. Retain Part 4 in the receipt book to serve as a log of the issued receipt.

  3. Send Part 1 (as the posting document) and Part 3 of Form 809 to the Submission Processing Teller Unit for processing via Form 795/795A,Daily Report of Collection Activity .

5.1.2.7.5.1.2  (01-24-2012)
Form 809 — Issued for Payment of Estate Tax

  1. IRC 6314(b) provides that duplicate receipts will be furnished upon request for payment of estate tax.

  2. Use two consecutive sets of Form 809 receipts if you collect payment on estate taxes and the payer asks for duplicate receipts.

  3. Write Duplicate of Receipt No. ______, is issued in accordance with IRC 6314(b) across the top of all parts of the second set of Form 809 receipt.

  4. Give both copies of "Part 2 — Receipt for Payment of Taxes" to the payer. Part 2 (in duplicate) is the official receipt for the payment.

  5. Process only the first set of Form 809 as a receipt for the payment:

    1. Do not separately process the second set of Form 809 to avoid duplicate credit for the payment.

    2. Compile Part 1 and Part 3 of the first set together with Part 1 and Part 3 of the duplicate second set.

  6. Send Part 1 and Part 3 of the first set of Form 809 (together with Part 1 and Part 3 of the duplicate second set) to the Submission Processing Teller Unit for processing via Form 795/795A, Daily Report of Collection Activity. Procedures for the preparation and use of Form 795/795A are contained in IRM 5.1.2.4.

    Note:

    If the teller unit does not receive Part 1 and Part 3 of the duplicate second set, the teller unit will issue Form 5919, Teller's Error Advice.

  7. Retain both copies of Part 4 in the Form 809 receipt book to serve as a log of the issued receipts (one as original and one in duplicate).

5.1.2.7.5.1.3  (01-24-2012)
Form 809 — Issued for Payment of Form 2290

  1. Issue Form 809 upon receipt for payment received with Form 2290, Heavy Highway Vehicle Use Tax Return .

    1. Do not use Part 1 as the posting document.

      Note:

      When Form 809 is prepared for a payment with a return, the return itself serves as the posting document.

    2. Give "Part 2 — Receipt for Payment of Taxes" to the taxpayer. Part 2 is the official receipt for the payment.

    3. Send Part 1 and Part 3 of Form 809 to the designated Submission Processing Teller Unit (i.e., the teller unit that issued the Form 809 receipt book) for processing via Form 795/795A, Daily Report of Collection Activity.Procedures for the preparation and use of Form 795/795A are contained in IRM 5.1.2.4. IRM 5.1.2.4.

      Note:

      The teller unit will post the payment and forward the Form 2290 to the Cincinnati Service Center for processing because Form 2290 processing is centralized in Cincinnati.

    4. Retain Part 4 with the receipt book to serve as a log of the issued receipt.

5.1.2.7.5.1.4  (01-24-2012)
Form 809 — Issued for Payment in Other Special Cases

  1. Form 809 is issued in other special cases such as:

    • Certificate of sale (See IRM 5.10.5.13, paragraph (7) (8), Payment of Purchase Price.)

    • Photocopy fees ( Exhibit 5.1.2-1.)

    • Courtesy investigation (See IRM 5.1.8.3, Receiving Office-Action and Report.)

    • Erroneous refund (See IRM 5.1.8.7.1, Recovery of Unassessable Erroneous Refunds.)

  2. Do not issue a Form 809 receipt for a Mutual Collection Assistance Request (MCAR) payment. See IRM 5.1.8.7.7.2, Procedures for Area Offices Receiving MCAR Investigations.

  3. All other rules for processing the Form 809 generally apply in these situations.

5.1.2.7.5.2  (06-20-2013)
Correcting an Error — Voiding a Receipt

  1. There is potential for error when completing Form 809 with pen and ink using carbon copies. Some errors on Form 809 may be corrected and other errors cannot be corrected — it depends on whether the error is deemed critical or non-critical

  2. Errors in the following blocks of Form 809 are deemed critical:

    1. The taxpayer's name.

    2. The Taxpayer Identification Number (TIN).

    3. All money amounts.

    4. The date Form 809 is issued.

    5. Signature.

  3. Errors in all of the other blocks of Form 809 are deemed non-critical.

  4. Review the following list of items which the remittance processor will check to determine a Form 809 was accurately completed and timely processed.

    1. Critical items are free of alterations, erasures, or mark-overs.

    2. Critical items are not traced over.

    3. Errors to non-critical items have been properly corrected and initialed.

    4. All money amounts agree.

    5. Date Form 809 was issued is completed.

    6. Name of the party from whom the payment was received is completed.

    7. Receipt was submitted promptly after issuance - the remittance is not late (untimely).

    8. Form 809 was not issued out of sequence.

    9. Cash payment was converted timely - no late cash conversion.

    10. Cash conversion information is not missing.

    11. Form 809 was aligned properly and there were no other manufacturer’s defects.

    12. Form 809 is for a single type of tax and tax period - not for multiple periods.

    13. Correct parts of Form 809 were submitted.

    14. No remittance is missing.

  5. Follow the procedures below if you make an error when completing Form 809.

5.1.2.7.5.2.1  (06-20-2013)
Critical Error Discovered before Issuance of Part 2

  1. Void all parts of Form 809 (i.e., Parts 1, 2, 3, and 4) by clearly marking VOID across the face of each part.

  2. Make no alterations, erasures, or mark-overs to correct the errors made on the erroneous Form 809.

  3. Do not trace over critical items on the Form 809.

  4. Enter a brief explanation of the reason for voiding the receipt on the reverse of Part 1.

  5. Attach Parts 1, 2, and 3 (stapled together in reverse order) of the erroneous Form 809 to the Form 795/795A, Daily Report of Collection Activity, for the day the receipt was written.

  6. Complete another Form 809 correctly as a replacement for the incorrect receipt. Write “replacement for receipt # NNNNNN-NN, issued on MMDDYYYY ”, across the top of the replacement Form 809.

  7. Retain both copies of Part 4 in the Form 809 receipt book to serve as a log of the voided receipt and the replacement receipt.

5.1.2.7.5.2.1.1  (08-15-2008)
ICS Requirement — Form 809

  1. The Integrated Collection System (ICS) requires that every Form 809 entered on a Form 795A, Remittance and Return Report, has a positive money amount.

  2. Follow these steps to list a voided Form 809 on the Form 795A.

    1. Input $0.01 (one cent) as the money amount.

    2. Select edit after inputting and saving $0.01.

    3. Change the dollar amount to zeros.

      Note:

      ICS allows the zeroes in the edit process.

    4. Print Form 795A which will reflect the zero dollar amounts and match the voided Form 809.

      Note:

      By performing these actions, you will avoid receiving a Form 5919, Teller's Error Advice.

5.1.2.7.5.2.1.2  (01-24-2012)
Critical Error Discovered after Issuance of Part 2

  1. Make every effort to recover the erroneous Part 2 of Form 809 from the taxpayer if you discover an error after you issued Part 2 to the taxpayer.

  2. If the discovery of the critical error occurs after Parts 1 and 3 are sent to Submission Processing and a Form 5919 has not been issued by the teller, contact the teller to issue a Form 5919. Per IRM 3.8.47.7.4, the teller will send Parts 1 and 3 with the Form 5919. Upon receipt of the Form 5919 with Parts 1 and 3 follow all the procedures in IRM 5.1.2.7.6.1, Form 5919 Procedures — Form 809.

  3. If you can recover the erroneous Part 2 follow the procedures in IRM 5.1.2.7.5.2.1, Critical Error Discovered before Issuance of Part 2.

    Caution:

    Issue the replacement Part 2 to the taxpayer only if the erroneous Part 2 is recovered.

  4. If you cannot recover the erroneous Part 2:

    1. Void all parts of the erroneous Form 809 (i.e., Parts 1, 3, and 4) by clearly marking VOID across the face of each part.

    2. Make no alterations, erasures, or mark-overs to correct the errors made on the erroneous Form 809.

    3. Enter a brief explanation of the reason for voiding the receipt on the reverse of Part 1. Include a statement explaining why the erroneous Part 2 could not be recovered from the taxpayer in the explanation.

      Note:

      If the reason for the void does not contain any reference to Part 2 not being recovered, then it is considered ‘improperly voided’. The audit trail must reflect the loss of the receipt.

    4. Complete another Form 809 correctly as a replacement for the incorrect receipt .Write “replacement for receipt # NNNNNN-NN, issued on MMDDYYYY ”, across the top of the replacement Form 809.

      Caution:

      Issue the replacement Part 2 to the taxpayer only if the erroneous Part 2 is recovered.

    5. Include the following with Form 795/795A, Daily Report of Collection Activity:
      1. Part 1 and Part 3 of the voided receipt.
      2. Part 1, Part 2, and Part 3 of the replacement receipt

    6. Retain both copies of Part 4 in the Form 809 receipt book to serve as a log of the voided receipt and the replacement receipt.

5.1.2.7.5.2.2  (08-15-2008)
Non-Critical Error

  1. Line through the non-critical error.

  2. Make the necessary correction(s) to correct a non-critical error by entering the correct information.

  3. Line through any error(s) to make the necessary correction(s). Do not make any of the following to correct a non-critical error:

    1. Alterations.

    2. Erasures.

    3. Mark-overs.

  4. Initial all corrections.

5.1.2.7.6  (06-20-2013)
Responding to Form 5919 Involving Form 809

  1. This section provides procedures for processing Form 5919, Teller's Error Advice, involving Form 809. Form 5919 will be electronically issued to inform a Field Collection (FC) manager about a late remittance(s) or about an error(s) on an official receipt. Refer to IRM 3.8.47.5.8.4, Critical Errors on Form 809 or Remittances (Requires Issuance of Form 5919 and Acknowledgement).

  2. Submission Processing will send Form 5919 to your manager when a remittance processor receives one of the following:

    1. An improperly prepared Form 809 receipt.

    2. A late (untimely) Form 809 receipt (i.e., a receipt not received in Submission on a timely basis).

    3. A receipt that is out of numerical sequence.

  3. Refer to IRM 5.1.2.4.6.1, Processing Form 5919, for required actions.

5.1.2.7.6.1  (01-24-2012)
Form 5919 Procedures — Form 809

  1. Follow the procedures in IRM 5.1.2.7.5.2.1.2, Critical Error Discovered after Issuance of Part 2, if Form 5919 is requesting replacement Form 809.

  2. Annotate "Response to Form 5919" on Form 795/795A to identify Form 5919 and attach a copy of the Form 5919 with the Form 809 replacement receipt and voided receipt on the Form 795/795A.

  3. Send the Form 795/795A to the remittance processor within 15 workdays of issuance of Form 5919.

    Exception:

    The issuer of the Form 5919 may shorten the required response time because there is a business need such as a remittance missing or the Form 5919 is issued electronically. If the issuer of the Form 5919 shortens the required response time send the Form 795 to the remittance processor within the shortened response time.

5.1.2.7.7  (01-24-2012)
Lost or Stolen Form 809

  1. Report immediately to the remittance processor in the designated Submission Processing Center when one of the following is missing (i.e., lost or stolen):

    1. Form 809 receipt book,

    2. An individual Form 809 receipt(s), or

    3. A part(s) of a Form 809 receipt.

  2. Report by E-mail, phone, or fax to the RSC contact by checking the Submission Processing Remittance Security website at: http://win.web.irs.gov/SP/Internal_Control_&_Security_Info/Remittance_Security_Coordinators.htm.

  3. Report to TIGTA by Online form, E-mail, phone, fax, or mail per IRM 5.1.2.2.6.1.

  4. Prepare a memorandum to the Territory Manager (through your manager) in quintuplicate to report the loss or theft.

  5. Include the following in the memorandum:

    1. Your name and post of duty.

    2. Serial number(s) of the missing receipt(s) and/or the part(s) of the missing receipt(s).

    3. Date the receipt(s) was/were lost or stolen.

    4. A brief statement of the circumstances surrounding the loss or theft.

    5. A brief statement of the action taken to recover the receipts.

  6. Submit the memorandum and 3 copies through your manager to the Territory Manager.

  7. Retain a copy of the memorandum in the case file.

  8. Photocopy the signed memorandum upon receipt from the Territory Manager.

  9. Forward the copy of the signed memorandum via Form 795/795A, Daily Report of Collection Activity , to the remittance processor in Submission Processing.

    Note:

    The remittance processor will file the copy of the memorandum in place of the missing receipt(s).

  10. Furnish copies to other functions within your area that should be alerted about the loss or theft, e.g., Appeals.

5.1.2.7.7.1  (08-15-2008)
Recovery of Lost or Stolen Form 809

  1. Prepare a memorandum to the Territory Manager (through your manager) to report the recovery of a Form 809 receipt(s) reported missing (i.e., lost or stolen).

  2. Prepare the memorandum in quintuplicate and include the following:

    1. Your name and post of duty of the person reporting the recovery.

    2. Serial number(s) of the receipt(s) recovered.

    3. Date the receipt(s) was recovered.

    4. Date of the original memorandum reporting the receipt(s) as missing.

    5. A brief statement that the recovered receipt(s) has been canceled by voiding.

    6. A brief statement of the circumstances surrounding the recovery of the receipt(s).

  3. Submit the memorandum and 3 copies through your manager to the Territory Manager.

  4. Retain a copy of the memorandum in the case file.

  5. Void the recovered receipt(s) by writing or stamping VOID on all 4 parts of the receipt(s) and arrange the parts in reverse order.

    Exception:

    It is not necessary to arrange the parts in reverse order if the receipt(s) remain in the Form 809 receipt book.

  6. Staple a copy of the recovery memorandum to the Form 809 receipt book.

    Note:

    No explanation of the reason for voiding the receipts is required on the reverse of Part 1.

  7. List the recovered receipts on Form 795/795A, Daily Report of Collection Activity:

    1. Enter "Recovered 809 Receipt(s) — Voided" in the Taxpayer column.

    2. Enter the serial number(s) of the receipt(s) in the Receipt No. column.

  8. Submit the recovered receipt(s) and a copy of the recovery memorandum with Form 795/795A to the Submission Processing Teller Unit.

  9. Furnish copies to the other functions within the area which were originally alerted about the loss or theft, e.g., Appeals.

5.1.2.7.8  (06-20-2013)
Annual Reconciliation of Official Receipts

  1. The Annual Reconciliation of Official Receipts:

    1. Is a yearly review of all official receipts in the Official Receipts Database.

    2. Is necessary to verify that all official receipts have been accounted for.

    3. Is a matter of official interest.

    4. Must be responded to timely.

    5. Will be initiated by the remittance processing unit in the SB/SE Submission Processing Centers.

  2. Collection Headquarters (i.e., Collection Policy) will issue an Annual Reconciliation of Official Receipts memorandum to Field Collection (FC) if Collection Policy receives advance notice from SB/SE Submission Processing about the time planned for the reconciliation to take place. The memorandum, if issued, will provide:

    • Specific reconciliation procedures

    • Response dates

    • Points of contact

  3. The Official Receipts Database:

    • Is manually maintained by Submission Processing.

    • Is not automatically updated from any personnel rosters.

  4. Managers will review all of the official Form 809 receipt books assigned to the group employees at least once a year. Report personnel changes, as they occur, to the designated Submission Processing Center to maintain the accuracy of the database.

    Note:

    Submitting updates during the year, as they occur, will result in a more accurate list of employees for Submission Processing to use to perform the Annual Reconciliation of Official Receipts.

  5. Following are examples of the types of changes that require updating:

    1. An employee moves to a new manager but remains in the Area.

    2. An RO group gets a new manager.

    3. A manager no longer has the authority to request the Form 809 booklets.

  6. E-mail any updates to the same address used to request new receipt books. See IRM 3.8.47.6.17 for more information about the Annual Reconciliation of Official Receipts.

5.1.2.7.8.1  (08-15-2008)
Annual Reconciliation Procedures

  1. Respond in the following manner when contacted by your manager regarding the Annual Reconciliation of Official Receipts:

    • Timely

    • Accurately

    • Thoroughly

  2. Raise any questions or concerns with the Annual Reconciliation of Official Receipts, as applicable, to:

    1. The point of contact listed in the memorandum (if issued).

    2. Your group manager.

5.1.2.8  (06-20-2013)
Designated Payments

  1. A designated payment is a voluntary payment that the taxpayer has directed to be applied in a particular manner, i.e., to a specific period or kind of tax, or as a payment of tax or interest specifically, etc. Normally such direction will be followed by the Service.

  2. Apply undesignated voluntary payments in a manner consistent with the provisions of Rev. Proc. 2002–26 unless a specific statute, regulation or procedure requires otherwise. This can be viewed on page 11 of the IRB 2002-15 at http://core.publish.no.irs.gov/irb/pdf/wb200215.pdf..

5.1.2.8.1  (01-24-2012)
Designated Payment Codes

  1. Designated Payment Codes (DPC) are used for various reasons, but only when applying IMF and BMF payments. Section 11 of Document 6209, ADP and IRS Information, provides information on the use of DPCs.

  2. DPCs are two-digit codes which serve a three-fold purpose:

    • Facilitate identification of payments

    • Indicate application of payment to a specific liability

    • Identify the event which resulted in a payment

  3. Use DPCs on all posting vouchers for the following Transaction Codes:

    • 640

    • 670

    • 680

    • 690

    • 694

    • 700

      Note:

      DPCs are mandatory for these Transaction Codes.

  4. Use DPC-01 (Non-Trust Fund) and/or DPC-02 (Trust Fund), as appropriate, when applying payments to the following forms/type of tax:

    Action Form MFT
    Before Assessment Form 941 MFT 01
    Form 720 MFT 03
    Form CT-1 MFT 09
    Form 943 MFT 11
    Form 944 MFT 14
    Form 1042 MFT 12

    Note:

    This list is not all-inclusive.

    After Assessment When a payment is received on an assessed Trust Fund Recovery Penalty (TFRP) case to indicate whether the payment is being applied to the trust fund tax or the non-trust fund tax.

5.1.2.8.1.1  (08-15-2008)
Facilitate Identification of Payments

  1. DPCs are used to facilitate identification of trust fund or non-trust fund employment and excise tax payments, both before and after assessment.

5.1.2.8.1.2  (08-15-2008)
Show Application of Payment to a Specific Liability

  1. DPCs are used to show application of payment to a specific liability when a civil penalty module contains both a Trust Fund Recovery Penalty and any other type(s) of civil penalty(ies).

  2. Use DPC-01 and/or DPC-02, as appropriate, when applying payments to MFT 55, but not to the other type(s) of civil penalty(ies).

5.1.2.8.1.3  (06-20-2013)
Identify the Event That Resulted in a Payment

  1. DPCs are used to identify the event that was primarily responsible for the payment being made. DPCs are used at the time that payment is processed. DPCs may be used with any MFT to which the payment transaction code will post.

5.1.2.8.1.3.1  (08-15-2008)
Examples — Using DPCs

  1. The following examples illustrate some of the uses of specific DPCs.

5.1.2.8.1.3.1.1  (08-15-2008)
Examples — Using DPCs

  1. Consider these examples about using DPCs.

    Example:

    BMF Trust Fund Account:
    A payment is received on a Form 941 liability. A valid designation to non-trust fund tax is received.
    Use DPC-01

    Note:

    You would use DPC-99 if no valid designation was received.




    Example:

    IMF Civil Penalty Module:
    A payment is received on a liability. A valid designation to trust fund tax accompanies the check.
    Use DPC-02 .

    Note:

    You would use DPC-99 if no valid designation was received.




    Example:

    IMF Civil Penalty Module:
    A payment is received on an MFT 55 civil penalty module, which consists of a Trust Fund Recovery Penalty and W-4 penalty. The payment is intended for the Trust Fund Recovery Penalty and a valid designation to trust fund tax accompanies the check.
    Use DPC-02.




    Example:

    IMF Civil Penalty Module:
    A payment is received on an MFT 55 civil penalty module, which consists of a Trust Fund Recovery Penalty and a W-4 penalty. The payment is intended for the Trust Fund Recovery Penalty but no valid designation to trust fund tax accompanies the check.
    Use DPC-01.

5.1.2.8.1.4  (06-20-2013)
DPCs Valid for Use by FC

  1. The following table displays the DPCs valid for use by Field Collection (FC) and provides the DPC definitions:

    DPCs VALID FOR USE BY FC
    DPC Definition
    01 Non-Trust Fund payment (alternate definition for MFT 55 only: Payment applied to penalty other than Trust Fund Recovery Penalty.)
    02 Trust Fund payment (alternate definition for MFT 55 only: Payment applied to Trust Fund Recovery Penalty.)
    03 Undesignated bankruptcy payment
    04 Levy on state income tax refund
    05 Notice of Levy
    06 Seizure and Sale
    07 Federal Tax Lien
    08 Suit
    09 Offer in Compromise (OIC)
    10 Manually Monitored Installment Agreement (MMIA)
    11 Bankruptcy payment, designated to trust fund
    12 Cash Bond Credit (allowed with TC 640 only)
    13 Payment made in response to Reminder Notice
    14 CSED expired, taxpayer authorized payment
    15 Payment caused by a Notice of Levy but not a payment from the 3rd party complying with the Notice of Levy
    24 Payment with Amended Return
    31 Used to exclude payment from systemic cross-reference processing to allow different treatment of each spouse on a jointly filed return
    35 OIC subsequent payments made during the offer investigation under TIPRA legislation
    99 Miscellaneous payment (do not use if another DPC Code is applicable)

    Note:

    DPCs 33, 34, and 35 are not pre-printed on Form 809 prior to (Rev. 5-2009).

5.1.2.8.1.5  (06-20-2013)
DPCs Not Valid for Use by FC

  1. The following table displays the DPCs not valid for use by Field Collection (FC) and provides the DPC definitions:

    DPCs NOT VALID FOR USE BY FC
    DPC Definition
    16 Federal Wire Transfer [electronic funds transfer (EFT)] levy payment
    17 Federal Wire Transfer [electronic funds transfer (EFT)] payroll deduction Installment Agreement payment
    18 Federal Payment Levy Program (FPLP) payment received electronically from Financial Management Service (FMS) (systemically applied payment) for primary taxpayer
    19 Federal Payment Levy Program (FPLP) payment received electronically from Financial Management Service (FMS) (systemically applied payment) for secondary taxpayer
    20 State Income Tax Levy Program payment (Automated SITLP) (systemically applied payment)
    21 State Income Tax Levy Program payment (Manual SITLP) (manually applied payment)
    22 Alaska Permanent Fund Dividend Levy Program payment (Automated SITLP) (systemically applied payment)
    23 Alaska Permanent Fund Dividend Levy Program payment (Manual SITLP) (manually applied payment)
    33 OIC $150 application fee for offers submitted under TIPRA legislation
    34 OIC 20% lump sum or initial periodic payment under TIPRA legislation
    50 Installment Agreement Origination User Fee
    51 Installment Agreement Restructured User Fee
    54 Reserved (prior to September 2006 used for Lien Subordinations; from September 2006 through end of September 2009 used for Private Debt Collection Agency Payments)

    Note:

    All but DPCs 50 and 51 are not pre-printed on Form 809 (Rev. 5-2009).

5.1.2.8.1.6  (01-24-2012)
DPCs for Use by Advisory

  1. The following table displays the DPCs valid for use by Advisory only and provides the DPC definitions:

    DPCs FOR USE BY ADVISORY
    DPC Definition
    53 Federal Tax Lien Discharge
    55 Federal Tax Lien Subordination
    56 Federal Tax Lien Withdrawal
    57 Judicial and Non-judicial Foreclosure
    58 Redemption and Release of Right of Redemption
    59 Estate Tax Lien and Decedent Estate Proof of Claim

    Note:

    The above DPCs are not pre-printed on Form 809 (Rev. 5-2009).

    Reminder:

    These codes are for Advisory only. Non-Advisory personnel use DPC - 07 for all Federal tax lien payments.

5.1.2.8.1.7  (01-24-2012)
DPCs in Bankruptcy Cases

  1. Refer to the detailed instructions related to application of payments in bankruptcy in IRM 5.9.15.2, Applying Payments in Bankruptcy.

    Note:

    Generally, it is the responsibility of the Insolvency staff to post payments when a taxpayer is in bankruptcy.

  2. Refer any questions related to designation of payments received from a taxpayer in bankruptcy to the Insolvency Staff.

  3. Use DPC-03 (Undesignated bankruptcy payment) on most payments received from the bankruptcy estate.

    Exception:

    In cases where a confirmed plan provides for designation to trust fund tax, use DPC-11 (Bankruptcy payment, designated to trust fund).

Exhibit 5.1.2-1 
Form 809 Instructions

This image is too large to be displayed in the current screen. Please click the link to view the image.

(1) Follow the instructions displayed in the following tables to prepare Form 809.

Note:

The current Form 809 (Rev. 5-2009) does not contain a block for the "Daily Transaction Register (DTR)" . With the implementation of ICS, the DTR block on Form 809 (with revision dates prior to 5-2009) is obsolete. However, the older versions of Form 809 which still reflect the DTR block are still valid for use.

FORM 809 INSTRUCTIONS
Block Label Instructions
Tax ID number
(a) Enter the taxpaying entity's Employer Identification or Social Security Number (or the words Applied For) and include the file source.

Note:

Enter* for an invalid SSN or N for a Non-Master File SSN or EIN, etc.

Name control Enter the name control for the taxpaying entity.
Deposit Trace ID This block is reserved for employees in the Taxpayer Assistance Centers.
Tax form number
(a) Enter the tax form number.
Period covered
(a) Enter only one tax period as printed on the Bal Due, Notice, Tax Return, etc.
• Use YYYYMM format.
MFT
(a) Enter the appropriate Master File Tax (MFT) code for the type of tax being collected.
Type of payment
(a) Check the type of payment received:
• Cash
• Check
• Money Order

Note:

Prepare separate Form 809 receipts if different types of payment are received for the same tax form and tax period (i.e., cash and/or check and/or money order).

Payment received from

Note:

This block is labeled If cash is converted on Part 3 of Form 809.


(a) Print the full name and address (including the zip code) of the taxpayer whose account is to be credited with the payment.
(b) Record the following information to process a receipt for a payment from a third party:
• Enter the third party's name immediately below the words Payment received from (Name and address).
• Enter the statement "For the account of" immediately preceding the taxpayer's name.
• Use care not to obstruct the cash conversion information on Part 3 if cash is converted to a bank draft or money order.
(c) Record the following information on Part 3 in the space provided immediately to the right of the words If cash is converted, identify vendor, serial number and date to process a receipt for a cash payment converted to a check or money order:
• the name of the issuing bank or money order company,
• the serial number,
• the date, and
• your SEID.
Signature of IRS employee
(a) Write your signature.
Date
(a) Enter the date of the payment, i.e., the date of Form 809 preparation.
Employee SEID number
(a) Enter your complete badge number. Do not use your SEID on any part that is given to the taxpayer. Provide your SEID on Part 3 in the if cash is converted block.
Designated Payment Codes
(a) Circle or enter the appropriate Designated Payment Code (DPC):
• Circle the appropriate pre-printed DPC
• Enter the appropriate DPC on the blank line (to the right of DPC 99) if it is not pre-printed and circle it.

Note:

The Designated Payment Codes block on Form 809 contains a small blank line for insertion of a new Designated Payment Code in case new codes are developed in the future.

Assessed amount
(a) Enter the assessed amount being paid when Form 809 is issued for a payment received on a Bal Due or Notice.

Caution:

Do not enter the assessed amount received with a tax return.

Accrued penalty
(a) Enter the unassessed accrued penalty amount only.
• Enter that portion of the payment which is attributable to accrued penalty when payment is received with a tax return.
• Enter the portion attributable to the tax amount shown on the return in the Other TC block.
Accrued interest
(a) Enter the unassessed accrued interest amount only.
• Enter that portion of the payment which is attributable to accrued interest when payment is received with a tax return.
• Enter the portion attributable to the tax amount shown on the return in the Other TC block.
Fees
(a) Enter lien fees and/or seizure related expenses which have not been previously assessed.
Other TC
(a) Enter any additional debit(s).
• Enter any unassessed tax amount.
• Enter restricted interest and/or restricted penalty.

Example:

Estimated Tax Penalty — TC-170

Example:

Failure to Deposit Penalty — TC 180, etc.

Total amt. received
(a) Enter the total amount received.

Caution:

The amount must balance to the credit amounts.

ADDITIONAL FORM 809 INSTRUCTIONS
Receipt for: Instructions
Photocopy Fees
(a) Follow these procedures to process a receipt for photocopy fees.
(b) Write Non-Tax in Tax ID number.
(c) Do not complete Name control — insert a dash in the block.
(d) Do not complete MFT — insert a dash in the block.
(e) Do not complete Issue DTR (if pre-printed on the form — insert a dash in the block).
(f) Check the appropriate payment type in Type of payment.
• Cash
• Check
• Money Order
(h) Write out what the payment is for (i.e., photocopy fees) Tax form number and Period covered
(i) Enter the payment amount in Other TC.
User Fees
(a) Follow these procedures to process a receipt for photocopy fees.
(b) Complete the following blocks:
• Tax ID number.
•Name control.
• Type of payment.
• Payment received from.
• Signature of IRS employee.
• Date.
• Employee badge number.
(c) Enter the user fee type, e.g., IA USER FEE in the boxes labeled Tax form number and Period covered.
(d) Enter the user fee amount in Other TC.
(e) Do not complete the MFT — insert a dash in the block.
(f) Do not complete Issue DTR (if pre-printed on the form — insert a dash in the block).
Partial Payment on the Sale of Seized Property
(a) Follow the procedures in the above table to process a receipt for a partial payment on the sale of seized property. Additionally:
(b) Annotate Partial Payment on Sale of Seized Property — Seizure Number _________________________.
• Make this annotation in the upper left corner of Parts 1, 2, and 3.

More Internal Revenue Manual